Gesellschaftsrecht und Transaktionen

Aktuelle eAlerts

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  12/12/2024

  United Kingdom

  UK Tax Disputes Digest (Winter 2024)

  Welcome to the Winter 2024 edition of our UK Tax Disputes Digest: a high-level summary of key developments in contentious tax over the last few months for heads of tax, finance directors, general counsel and other in-house professionals.As with previous editions, we have seen a continued increase in HMRC activity across various areas. Both individual and corporate taxpayers would be well-advised to check their tax position as soon as possible to prepare for any potential HMRC investigation into their tax affairs.In this edition, we look at just a few of these developments, including in relation...

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  10/12/2024

  Ungarn

  Hungary amends Act XCIII of 1993 on Labour Safety and Act I of 2012 on the Labour Code

  The Hungarian parliament adopted amendments to Act XCIII of 1993 on Labour Safety and Act I of 2012 on the Labour Code. The amendments to the above Labour Safety Act improve the quality of occupational safety and health, promoting transparency and cooperation between workplace actors. The provisions amending the Labour Code are intended to incorporate into existing legislation necessary amendments to labour law and certain related areas. The amendments will enter into force on 1 January 2025.The following article summarises these changes.1. Amendment of Act XCIII of 1993 on Labour SafetyAccording...

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  09/12/2024

  Großbritannien

  PISCES: Navigating the New Waters of Private Share Trading

  The Government is pushing forward with its plans to introduce PISCES next year and has published draft legislation with substantive changes to the previously published proposals. Excitingly, the revised proposals go materially further than the March 2024 consultation and we expect will make the platform much more attractive.What is PISCES?PISCES stands for “Private Intermittent Securities and Capital Exchange System”.  It is a proposed new regulated market for private company shares, in the form of a trading platform that allows for the intermittent trading of such shares. Following...

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  09/12/2024

  United Kingdom

  High Court rules on first challenge to a forced divestment under the UK’s NSIA regime

  The High Court’s recent judgment in LetterOne’s appeal against a Final Order requiring it to divest its completed purchase of Upp is the first time the UK’s National Security & Investment Act 2021 (NSIA) regime has been considered by the courts.  There has been much speculation as to how judicial oversight of the regime would operate, and this judgment confirms the deference of the courts to the Government’s decision-making on sensitive national security concerns.  The judgment also provides an interesting window into the assessment process undertaken by the...

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  04/12/2024

  Ungarn

  Hungary to introduce new statistical clas­si­fi­ca­ti­on for economic activities on 1 January 2025

  As of 1 January 2025, a new version of the statistical industrial classification of activities (NACE’25) will replace the currently applicable classification system (NACE’08). The change was mandated by EU legislation, and as a result from 1 January 2025 economic activities pursued by Hungarian companies must be classified according to the new NACE’25.Hungary’s parliament has just adopted the act outlining the obligations of Hungarian companies regarding the upcoming changes to the activity-classification system specified below.Until 31 January 2025, the National Tax and...

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  03/12/2024

  Ukraine

  Ukraine enacts tax code amendments amid martial law

  On 28 November 2024, President Volodymyr Zelensky signed into law significant amendments to the Tax Code of Ukraine and other related laws with the aim of ensuring a balanced budget during the period of martial law. The law, passed by the Ukrainian parliament on 10 October 2024, came into effect on 1 December.The key changes introduced by the law include:Military tax: For the duration of martial law, the military levy rate has been temporarily increased to 5% for a wide range of taxpayers, specifically employees and gig-contractors. For sole proprietors under the simplified tax system (3rd group),...

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