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INVESTING in GERMANY Legal and Tax Aspects INVESTING in GERMANY Legal and Tax Aspects INVESTING IN GERMANY Legal and tax aspects INVESTING IN GERMANY Legal and tax aspects Content A. The European Union and Germany . 1 B. Corporate law & acquisitions . 2 I. Establishment of a company branch . 2 1. Independent branch (branch establishment or branch office) . 2 2. Dependent branch (business premises) . 3 II. Representative offices . 4 III. Establishment of a sole proprietorship . 4 IV. Establishment of partnerships . 5 1. The Gesellschaft bürgerlichen Rechts or “GbR” (partnership under German civil law) . 6 2. The offene Handelsgesellschaft or “OHG” (general partnership) . 6 3. The Kommanditgesellschaft or “KG” (private limited partnership) . 6 a) The partners in the KG . 7 b) Management and representation . 7 c) Articles of association . 7 d) Registration of the KG in the commercial register . 8 V. Establishment of a corporate entity . 9 1. Establishment of a Gesellschaft mit beschränkter Haftung or “GmbH” (limited liability company) . 9 a) Drafting the articles of association . 9 (1) Name of the company . 9 (2) Registered office of the company . 10 (3) Object of the company . 10 (4) Nominal capital and shares in the business . 10 (5) Special services on the part of the shareholders . 11 (6) Other provisions . 11 b) Establishment through the simplified procedure – the model statutes . 11 c) Appointment of the company`s directors . 12 d) Provision of the nominal capital and opening of a bank account . 12 e) Application and registration of the company in the commercial register . 13 f) Business registration . 14 g) Mandatory information on company`s letter . 15 I 2. The Unternehmergesellschaft haftungsbeschränkt or “UG” (entrepreneurial company with limited liability) . 15 a) Special features relating to the establishment of the company . 15 b) Formation of reserves . 16 c) Obligation to convene the shareholders’ meeting . 16 d) Conversion of the UG into a GmbH . 16 e) UG (haftungsbeschränkt) & Co . 17 3. The corporate bodies of the GmbH . 17 a) The shareholders’ meeting . 17 b) The directors . 17 c) The supervisory board . 20 4. Miscellaneous . 21 a) Amendments to the articles of association . 21 b) Liability of the shareholders . 21 c) Preservation of capital . 21 d) Reporting and auditing obligation . 22 5. Purchasing a GmbH . 23 6. Establishment of an Aktiengesellschaft or “AG” (public limited company) . 24 a) Drafting of the articles of association . 24 (1) Digression: forms of shares and categories of shares . 25 (2) Forms of shares: par-value shares and no-par shares . 25 (3) Distinction between bearer shares and registered shares . 25 (4) Different categories of shares . 25 b) Appointment of the supervisory board and management board of the AG . 26 c) Formation report and formation audit . 26 d) Deposit of the share capital . 26 e) Registration and entry of the AG in the commercial register . 27 f) Business registration and mandatory information on company`s letter . 27 7. The corporate bodies of the AG . 27 a) The general meeting . 27 (1) Calling the general meeting . 28 (2) Conduct of the general meeting . 29 b) The management board . 30 c) The supervisory board . 31 8. Comparison between GmbH and AG . 31 VI. Combined form of company – the GmbH & Co. KG . 32 1. Establishment . 32 2. Share capital . 32 3. Shareholders’ liability . 33 4. Representation . 33 II 5. Amendments to the articles of association . 33 6. Nature of the shares in the company / voting rights . 34 7. Transfer of limited partner’s shares . 34 8. Auditing of financial statements . 34 9. Dissolution . 34 VII. Legal framework conditions for the acquisition of companies . 35 1. Advantages of acquiring a company . 35 2. Restrictions on foreign investors . 35 a) Foreign investment control . 35 (1) Sector-specific investment control . 35 (2) General investment control for critical infrastructure and other sectors . 37 b) Restrictions under competition law . 38 (1) German merger control . 38 (2) EU merger control . 39 (3) Foreign merger control . 40 c) Restrictions on disposal, requirement of approval by third parties . 41 (1) Restrictions under public law . 41 (2) Further restrictions . 41 3. Issues to be clarified prior to acquisition . 42 a) Selection of the target . 42 b) Share deal or asset deal . 42 (1) Liability of the purchaser . 42 (2) Tax aspects . 42 (3) Contractual aspects and formal requirements . 45 4. Process of acquiring a company . 45 a) Confidentiality agreement . 45 b) Letter of Intent . 46 c) Due diligence . 46 d) Negotiation and conclusion of the purchase agreement . 47 e) Closing . 48 f) Post-merger . 48 5. Tax issues . 48 a) Regular taxation of corporations . 48 b) Regular taxation of trading partnerships . 49 c) Minimum taxation . 49 6. Subsidies . 50 a) Growth programme for small companies . 50 b) Growth programme for mid-sized and large companies . 50 C. Investing in real estate . 51 I. No special conditions for foreign investors . 51 III II. Types of property . 51 1. Definition of a plot of land .....................................52 2. Land register law, registration..................................52 3. Condominium ...............................................53 4. Hereditiary building right......................................53 III. Direct investment as asset or share deal . 54 1. Asset deal . 54 2. Share deal . 54 a) The GmbH . 55 b) The GmbH & Co . KG . 55 3. Trade tax on rental income ....................................56 IV. Due diligence . 56 1. Situation of the real estate . 57 2. Priority notice ...............................................57 3. Restrictions on use and disposal . 57 a) Usufruct . 58 b) Easement . 58 c) Limited personal servitude . 58 d) Public charges . 58 4. Financing encumbrances . 59 a) Mortgage . 59 b) Land charge . 59 5. Tenancy agreements . 60 a) Entry into the existing tenancy . 60 b) Compliance with written form . 60 c) Index-linking of rent . 61 d) Deposit . 61 e) Additional costs . 61 f) Maintenance . 61 g) Rights of withdrawal . 61 h) Standard agreements . 61 6. Public-law aspects . 61 a) Planning law . 62 (1) Outer zone . 62 (2) Inner zone . 62 (3) Planned inner zone . 62 (4) Content of a development plan . 62 b) Planning permission . 63 c) Registers of construction and maintenance obligations . 63 d) Infrastructure development . 63 e) Restrictions on disposal and pre-emptive rights . 64 f) Conservation of historical buildings . 64 IV 7. Environmental law (existing contamination) . 64 8. Insurance . 65 9. Legal disputes . ..
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