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The series of articles discusses key amendments to the Code of Commercial Companies (CCC) in Poland, which came into force on September 15, 2023. These amendments include the introduction of a new division modality for commercial companies, allowing them to be divided by separation, creating subsidiaries within which property can be transferred using the principle […]...

The EU Digital Services Act (DSA) has introduced a new liability and compliance framework for digital services offered to users within the European Union. While large platform providers like Meta or Amazon are already subject to the new rules since August 2023, the DSA’s comprehensive compliance obligations will become fully applicable to all covered online […]...

As the rules regarding ESG reporting are strengthened and modernised, environmental, social and corporate governance matters gain momentum and importance among an increasing number of companies across Europe. The pressure is on to not only become more environmentally sustainable (“E”) and to positively impact wider society and the workplace itself (“S”), but also to implement […]...

A new legal company form and the reduction of the minimum share capital of limited liability companies is expected to make Austria more attractive in the international corporate landscape, particularly for start-ups and venture capital companies. According to the current draft law, the so-called flexible company (FlexCo) is introduced as a new corporate legal form […]...

A glimpse at legal challenges in mergers and acquisitions within an uncertain business environment. Mergers and acquisitions play a vital role in companies’ lives – serving both as a tool to boost business growth by adding new components to existing structures, but also as a means of creating new synergies between the ‘old’ and the […]...

In-Depth: Executive Remuneration is a global overview of the most critical areas of law affecting executive remuneration – including tax, employment, securities and other aspects of corporate law. With a focus on recent developments in key jurisdictions, including Hungary, it analyses the practical effects of the various rules and regulations governing the employment of both […]...

This article is also available in Polish below. As at 15 September 2023, the amendments to the Code of Commercial Companies have brought with them an element of novelty to the landscape of cross-border reorganisations. Said novelty involves the introduction of a certificate of compliance of the cross-border reorganisation with Polish law. The certificate is […]...

This article is also available in Polish. Is the M&A market facing a further slowdown due to the macroeconomic situation? Or, following the recent parliamentary elections in Poland, will the market quickly rebound after a brief pause and continue to experience the best economic period in modern history? Can we expect more records to be […]...

This article is also available in Polish. This article focuses on the tax aspects of changes to the law that have a domestic impact. Tax aspects of changes regarding international reorganisations have been addressed in the following article. The amendments introduced to the Code of Commercial Companies on 15 September 2023, which provide for new […]...

Welche Angaben eines Bieters im Angebot muss der Auftraggeber hinterfragen? Welche Prüfungstiefe ist erforderlich, wenn das Ausscheiden des Bieters hiervon abhängt? In der aktuellen Ausgabe der ZVB behandeln unsere Vergaberechtsexperten Phillip J. Marboe und Nina Lassner eine solche Situation. Sie erörtern die unterschiedlichen Rechtsfolgen, die sich aus der fehlenden Eignung eines notwendigen Subunternehmers ergeben können. […]...

This article is available in both English and Polish. The new provisions of the Code of Commercial Companies, which came into force on 15 September 2023, include a number of changes regarding cross-border and domestic mergers, divisions and conversions of commercial law companies. This is yet another major amendment to the Act, introduced less than a […]...

As bad actors continue to develop new and innovative ways to channel illegally obtained money, asset tracing and recovery has become increasingly complex. While the Austrian legal system provides helpful and effective remedies in this regard, new laws and regulations are regularly established to keep up with and prevent these new types of fraudulent acts […]...