…very low reporting threshold of 10%, which also applies to indirect investments. In particular, it is of concern that many wholly unobjectionable investments into German companies will be complicated by…
Managed Account in Private Equity – Experience from two perspectives
…(Handelsgesetzbuch)/IFRS. In addition, the following points are relevant: reporting obligations of the investor, the investment process, appointment of an investment advisor, regulatory and tax issues, term and size. Common legal…
Reporting obligations for cross-border arrangements – Implications for PE and VC funds
…relevant taxpayer, i.e. the investor. Therefore, in the case of US fund programmes the reporting obligation should typically be vested in the investors. Reporting by (legal)advisors However, the reporting may…
Anti-money laundering – Amendment of the German GwG brings important legal changes on 1 January 2020
…check to what extent they have relied on the reporting fiction. Failure to comply with reporting obligations may result in administrative offence proceedings and substantial fines. Summary of the most…
Overview – Corporate Governance in Germany
…compulsory share repurchase rules, board structures, legal duties of the board, executive and non-executive directors, enforcement actions against directors, standards of care and prudence, remuneration and disclosure and reporting requirements….
The new transparency register in Germany
…shares and voting rights) German-resident trustees must also report the citizenship of the beneficial owners of the trusts they manage. Exemption from reporting The reporting duties are deemed to be…