Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
Article 65 of the Civil Code sets out the fundamental principles governing the interpretation of declarations of intent. In accordance with the aforementioned provision: A declaration …
A family foundation is intended to be exempt from taxation to the extent that it carries out the activities described in Article 5 of the Family …
Founder As described in the previous post on family foundations, in order to establish a foundation, the founder must submit a declaration of establishment. However, the …
GENERAL PROVISIONS Regardless of the body in question, the Act sets out general provisions for members of each of the aforementioned bodies, in particular concerning: the …
In terms of taxation, the family foundation appears to be a highly advantageous solution, as it is exempt from corporation tax until funds are distributed to …
With regard to partnerships, the list includes, amongst others, a general partnership; the Act does not explicitly stipulate a requirement for two partners. However, bearing in …
What is a European VAT number? In practice, a European VAT number is simply the VAT number assigned to a business upon registration, which, in the …
From the Explanatory Memorandum to the Draft Family Foundation Act (Parliamentary Document No. 2798), we can infer that the concept of a family foundation is based …
As a general rule, once the debtor has filed an application to open composition proceedings, the court examines it in closed session, which should take place …
In accordance with Article 136(5) of the Code of Civil Procedure, which comes into force in July, traders registered with the CEIDG who are parties to …
The list of entities with the status of property tax payers is set out in Article 3(1) of the aforementioned Act, which provides that the following …
Who is the company’s activity report intended for? As a general rule, in accordance with Section 49 of the Accounting Act, the submission of reports on …
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