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Posts tagged #share capital

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‘Flexible Capital Companies’: Austrian Company Law Newbies

Corporate Law 

The Austrian Federal Ministry of Justice has recently submitted for review its draft of the long-awaited Company Law Amendment Act 2023. Alongside changes to the law on limited liability companies (GmbH), the bill also contains a new legal structure ...

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OGH: No Trustor Liability for Initial Contribution

Corporate Law 

The Austrian Supreme Court (Oberster Gerichtshof, hereinafter OGH) has rejected the principle of direct liability of a trustor for an outstanding initial contribution. Such liability only applies in exceptional cases. This decision was based on the f...

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