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Managing Director without remuneration
Oct 14, 2026
A managing director of an s.r.o. often receives monthly payments, even though the company has never established their entitlement to them. If there is no executive service agreeme…
How to establish a Unit Owners Association (SVJ) step by step
Oct 14, 2026
An association of unit owners is established by the approval of its articles of association and comes into existence only upon registration in the public register. In an occupied…
Corporate Interest and Spousal Community Property
Oct 13, 2026
A shareholding that a spouse acquired during the marriage forms part of the spouses' joint property in terms of its value, but only that spouse is the shareholder. After the…
The company's managing director has passed away.
Oct 13, 2026
When a managing director dies, the company does not lose its capacity to act, but it may be left without anyone who can sign. It depends on how many directors there were and…
Inheriting a Business Share: Legal Essentials for Successors
Oct 13, 2026
When a shareholder of a limited liability company dies, the shareholding passes to the heir unless the articles of association provide otherwise. An heir whom the other shareholde…
Death of a company partner
Oct 12, 2026
After a shareholder dies, the company keeps operating and the deceased's share is not left unmanaged: until the end of the probate proceedings it is administered by the heirs, the…
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How to conduct due diligence on suppliers to prevent the tax authority from denying your VAT deduction
Oct 11, 2026
Tax authorities question an invoice from a supplier who has vanished, whose director knows nothing of the deal, or who takes cash, and the company is left carrying the burden of p…
How to substantiate VAT deductions for advertising and consulting services when an invoice is insufficient
Oct 11, 2026
A company buys advertising or consultancy services and holds an invoice, an order and a handover protocol, yet the tax office still refuses the VAT deduction because the doc…
Software as a defective product as of 9 December 2026
Oct 10, 2026
A software supplier has a carefully set liability cap in their terms and conditions, relying on it to protect them from heavy damages. As of December 9, 2026, under a European dir…