Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
The introduction of the government’s Solidarity Shield temporarily protected businesses from the effects of price rises, but from 2025 this protection has been scaled back, leaving …
The concept of freedom of contract comprises several elements, including the freedom to decide whether to enter into a contract and the ability of the parties …
What is a beneficial owner declaration? A beneficial owner declaration is a document confirming that a given entity is the beneficial owner of the receivables received. …
In this article, we will outline the details of the capital increase procedure, covering the various methods, the rules governing the subscription of shares by shareholders, …
Who is affected by the tax strategy? The disclosure obligation regarding tax strategy applies to taxpayers whose revenue in the tax year exceeded €50 million. The …
The purpose of proceedings to exclude a partner is to alter the composition of the partnership, whilst preserving its legal existence, by removing a partner whose …
What are the key features of the Estonian CIT? 1. Deferred taxation of distributed profits: Tax is only levied at the time of profit distribution, e.g. …
What is the difference between an asset deal and a share deal? An Asset Deal is a transaction involving the assets of a company, i.e. a …
The discontinuation of enforcement proceedings results in their complete termination and the annulment of any enforcement measures already taken. However, this does not mean that the …
The rationale behind the institution of compulsory share buy-out is to provide majority shareholders with the legal means to deprive minority shareholders of their shareholding rights …
In accordance with the relevant provision, a merger may be effected: 1) by acquisition, i.e. by transferring all the assets of the acquired company to another …
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 …
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