Stock Corporation Act (Laws / Regulations of Germany) Chapter 2 Liability and responsibilities in the case of no control agreement existing Section 311 Limitations restricting the exertion of influence (1) Where no control agreement exists, a controlling enterprise may not…
Category: Laws / Regulations of Germany
Power of direction as well as liability and responsibilities in the case of a control agreement
Stock Corporation Act (Laws / Regulations of Germany) Part 2 Power of direction as well as liability and responsibilities in the case of controlled enterprises Chapter 1 Power of direction as well as liability and responsibilities in the case of…
Securitisation of the external stockholders in the case of control agreements and profit and loss absorption agreements
Stock Corporation Act (Laws / Regulations of Germany) Chapter 4 Securitisation of the external stockholders in the case of control agreements and profit and loss absorption agreements Section 304 Appropriate compensation (1) A profit and loss absorption agreement must provide…
Securitisation of the company and the creditors
Stock Corporation Act (Laws / Regulations of Germany) Chapter 3 Securitisation of the company and the creditors Section 300 Statutory reserves The following are to be allocated to the statutory reserves instead of the amount specified in section 150 (2):…
Conclusion, amendment, and termination of inter-company agreements
Stock Corporation Act (Laws / Regulations of Germany) Chapter 2 Conclusion, amendment, and termination of inter-company agreements Section 293 Consent of the general meeting (1) An inter-company agreement shall enter into force only with the consent of the general meeting.…
Types of inter-company agreements
Stock Corporation Act (Laws / Regulations of Germany) Book 3 Affiliated enterprises Part 1 Inter-company agreements Chapter 1 Types of inter-company agreements Section 291 Control agreement. Profit and loss absorption agreement (1) Inter-company agreements are contracts by which a stock…
Public partly limited partnership
Stock Corporation Act (Laws / Regulations of Germany) Book 2 Public partly limited partnership Section 278 Nature of the public partly limited partnership (1) The public partly limited partnership is a company having a legal personality of its own in…
Declaration of nullity of the company
Stock Corporation Act (Laws / Regulations of Germany) Chapter 2 Declaration of nullity of the company Section 275 Action for declaration of nullity (1) Where the by-laws do not make any provisions governing the amount of the share capital or…
Reasons for dissolving the company and application for entry in the register. Dissolution and declaration of the company’s nullity
Stock Corporation Act (Laws / Regulations of Germany) Part 8 Dissolution and declaration of the company’s nullity Chapter 1 Dissolution Subchapter 1 Reasons for dissolving the company and application for entry in the register Section 262 Reasons for dissolving the…
Special audit for impermissible understatement
Stock Corporation Act (Laws / Regulations of Germany) Chapter 3 Special audit for impermissible understatement Section 258 Appointment of special auditors (1) Where there is cause to assume that 1. Certain items have been understated to a greater than negligible…