business law
According to yet unconfirmed press releases, the EU Commission has no objection to the new legislation of the so-called “Sanierungserlass“, now contained in § 3a German Income Tax Code (“Einkommenssteuergesetz” “EStG“), which was declared unconstitutional by the German Federal Tax Court (“Bundesfinanzhof“, “BFH“) last year (see here). Since the ECJ recently also surprisingly declared the … more
Find my newsletter archive below. Please note: the newsletter is published alternately in German and English. April 2024: 2024 – the year ties come back into fashion März 2024: 2024 – das Jahr in dem Krawatten wieder in Mode kommen Februar 2024: Another Groundhog Day?!? Januar 2024: Erneut grüßt das Murmeltier… Dezember 2023: Domino (dices) … more
The discussion about the introduction of a specific criminal law for enterprises (“Unternehmensstrafrecht“) has been on and off the political agenda for several years, although it was rather quiet for the last year. Now, the Coalition Agreement of the (not so recently any more) sworn federal government resumes this discussion and envisages a comprehensive revision of the sanctioning law … more
Only one month after the surprising decision of the German Federal Tax Court (“Bundesfinanzhof” (BFH)) on the so-called “Decree on Turnaround” (“Sanierungserlass”), the German Bundesrat had already proposed a new statutory regulation and also the German higher fiscal authorities (OFD Frankfurt) has issued a directive on how to deal with applications for the waiver on the taxation of “turnaround profits”. And … more
Books “Internationale Alternativen” (“International Alternatives”), in Paulus/Knecht, “Gerichtliche Sanierung”, 2018, p. 428 ss. “Gläubigerautonomie in der Insolvenz” (“Creditor’s Rights in German Insolvency Proceedings”), in: Kind/Kießner/Frank (Publ.), “Unternehmenskrisen – Der Jurist als Notarzt”, 2007 “Umgang mit Unternehmenskrisen” (“Dealing with Corporate Crisis”), in: Kast et. al., “Handbuch für junge Unternehmen”, 2004 “Die Insolvenzanfechtung in Deutschland und England” … more
I started my professional career in 1996 in corporate insolvency law and insolvency administration. From the start on, though, I was rather interested in saving companies than merely liquidating them. In the following years I therefore specialised in the operative and financial restructuring of companies in addition to my legal skills. Since 2013 I am … more