9 February 2024

Applicable Law in Investment Treaty Arbitration

With regard to investment treaty arbitration, a major stumbling block continues to be the determination of applicable law, due to the very nature of investment protection governed by a myriad of different treaties. Stefan Riegler, Emmanuel Kaufman and Borna Dejanovic (partner, counsel and senior associate respectively at Wolf Theiss) address this very matter in Chapter […]...

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7 February 2024

Custody of Crypto-Assets

The latest publication by STEP, a global professional body devoted to family estate planning, “Decoding Digital Assets: An Overview for Practitioners” is now out. The definition of “assets” as a concept has evolved of late, expanding from traditional holdings to include various types of non-tangible property including cryptocurrency, NFTs, data, etc. Niklas Schmidt has contributed […]...

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31 January 2024

Hungary Chapter in Lexology In-Depth: Consumer Finance Law

In-Depth: Consumer Finance Law is a country-by-country survey of the most consequential laws and regulations governing consumer financial services. Focusing on prominent recent developments in the sector, it examines key topics including payments, deposits, and revolving credit and instalment credit arrangements. Consumer protection in the financial sector has been greatly developed in Hungary over the […]...

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11 January 2024

Audit priorities of the Austrian Financial Market Authority for 2024

This article is also available in German below. In December, the FMA traditionally published its focus areas for supervisory audit activities in the new year. The selected focus areas reflect the authority’s broad supervisory spectrum and address the current challenges, in particular geopolitical risks, the economic framework conditions and the opportunities and risks arising from […]...

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5 January 2024

The Insolvency Review 2023 – Austria

The Insolvency Review helps readers understand the law and practice of insolvency in various key jurisdictions worldwide by giving an overview on fundamental basics of national insolvency laws and analyzing national and global trends in the field. Our experts Eva Spiegel and Alexander Zollner have contributed the chapter on Austria to the eleventh edition of […]...

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19 December 2023

Poland’s Code of Commercial Companies amendments: a summary

The series of articles discusses key amendments to the Code of Commercial Companies (CCC) in Poland, which came into force on September 15, 2023. These amendments include the introduction of a new division modality for commercial companies, allowing them to be divided by separation, creating subsidiaries within which property can be transferred using the principle […]...

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6 December 2023

Digital Services Act explained: new obligations for online businesses and other digital services

The EU Digital Services Act (DSA) has introduced a new liability and compliance framework for digital services offered to users within the European Union. While large platform providers like Meta or Amazon are already subject to the new rules since August 2023, the DSA’s comprehensive compliance obligations will become fully applicable to all covered online […]...

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29 November 2023

Liability for corporate governance in today’s volatile world

As the rules regarding ESG reporting are strengthened and modernised, environmental, social and corporate governance matters gain momentum and importance among an increasing number of companies across Europe. The pressure is on to not only become more environmentally sustainable (“E”) and to positively impact wider society and the workplace itself (“S”), but also to implement […]...

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15 November 2023

Austria’s Corporate Law Amendment Act 2023: The flexible company and the reduction of the minimum share capital of the (ordinary) limited liability company

A new legal company form and the reduction of the minimum share capital of limited liability companies is expected to make Austria more attractive in the international corporate landscape, particularly for start-ups and venture capital companies. According to the current draft law, the so-called flexible company (FlexCo) is introduced as a new corporate legal form […]...

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15 November 2023

Legal aspects of mergers and acquisitions in volatile markets

A glimpse at legal challenges in mergers and acquisitions within an uncertain business environment. Mergers and acquisitions play a vital role in companies’ lives – serving both as a tool to boost business growth by adding new components to existing structures, but also as a means of creating new synergies between the ‘old’ and the […]...

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14 November 2023

Hungary Chapter in Lexology In-Depth: Executive Remuneration

In-Depth: Executive Remuneration is a global overview of the most critical areas of law affecting executive remuneration – including tax, employment, securities and other aspects of corporate law. With a focus on recent developments in key jurisdictions, including Hungary, it analyses the practical effects of the various rules and regulations governing the employment of both […]...

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13 November 2023

Tax aspects of the amendment to Poland’s Code of Commercial Companies for cross-border reorganisations

This article is also available in Polish below. As at 15 September 2023, the amendments to the Code of Commercial Companies have brought with them an element of novelty to the landscape of cross-border reorganisations. Said novelty involves the introduction of a certificate of compliance of the cross-border reorganisation with Polish law. The certificate is […]...

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