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Posts tagged #shareholder loan

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OGH on a Managing Director’s Liability for Unenforceable Claims

Civil Law 

The Austrian Supreme Court (Oberster Gerichtshof, hereinafter OGH) considered if a managing director should be responsible for the legal and court costs that an indirect shareholder faced while trying to enforce a loan because of a late insolvency fi...

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DE: Distribution of profit is contestable under insolvency law

According to the German Federal Supreme Court, if a (sole) shareholder decides to carry forward an established profit, this may constitute a shareholder loan in economic terms, insofar as, at the time of carrying forward, a distribution of profits wa...

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