141 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
Statutory restrictions on the Family Foundation’s business activities The legislator has introduced a significantly restricted scope of business activities that may be carried out by a …
Action for the annulment of a resolution An action to set aside a resolution applies to situations where the resolution is contrary to the articles of …
Both a limited partnership and a general partnership are partnerships characterised by the fact that they do not have legal personality; however, the law grants them …
The process of merging commercial companies, as currently recognised in European legislation, has its origins in the German legal system. It was introduced in 1861 in …
Reporting Obligations – Who Does It Apply To? Large Entities The reporting obligation applies to all large entities, defined on the basis of balance sheet total, …
Winding up as the primary method of dissolving a general partnership The circumstances to which the legislator attaches the consequence of the dissolution of a general …
CSR CSR – Corporate Social Responsibility – is an approach to business management that seeks to balance various environmental, social and employee interests. CSR can take …
What should you know about this directive and sustainability reporting? What is ESG reporting and who does it apply to? What is an ESG report? An …
A key issue that raises many questions is whether a person must retain their status as a consumer for the duration of the insolvency proceedings. Must …
Which companies may take part in a merger by acquisition? In accordance with the basic principle governing mergers, limited companies may merge with one another and …
Winding up of a company In connection with the liquidation of a commercial company, the representation of the company is entrusted to the liquidators. During the …
Objectives of restructuring proceedings Restructuring proceedings are a procedure whose main objective is to avoid the debtor being declared bankrupt and to enable the debtor to …
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