New Handbook on Capital Maintenance and Covert Distribution of Profits

criminal-law profits tax capital-maintenance equity financial-assistance

Capital Maintenance

On Monday 17 February 2020, CERHA HEMPEL and Verlag Österreich invited guests to the launch of "Verdeckte Gewinnausschüttung" (Covert Distribution of Profits), a new handbook edited by Heinrich Foglar-Deinhardstein.

The evening got under way with a presentation of the handbook by editor Heinrich Foglar-Deinhardstein, who also introduced co-authors Benjamin Twardosz, Johannes Prinz and Stefan Huber. Afterwards, Prof. Klaus Hirschler gave a presentation in which he discussed "Current issues concerning the covert distribution of profits". CERHA HEMPEL attorney Prof. Peter Lewisch then discussed "Issues in criminal law concerning the repayment of contributions". Lastly, Prof. Alexander Schopper gave a lecture on "Remediating infringements of the prohibition on the repayment of equity".