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Posts tagged #EKEG

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Austria: OGH Ruling on Intra-Group Short-Term Deposit Refund Bans

Corporate Law 

The Austrian Supreme Court (Oberster Gerichtshof, OGH) determined that an intra-group short-term deposit of EUR 46 million may constitute a prohibited repayment of deposits if the arrangement does not adhere to arm’s length standards and is primarily...

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OGH on registered shareholders within the meaning of Sec. 5 EKEG

Corporate Law 

According to the Equity Replacement Act (Eigenkapitalersatzgesetz, EKEG), loans granted by a shareholder to a company in crisis are considered equity replacement. If such a loan is repaid before the company is restructured, the payments must be repai...

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