New Publication: “Collateral Provision by Parent Companies – Violation of the Prohibition of Return of Capital Contributions?” – SWK 2021

Can collateral provided by parent companies for loan liabilities of joint subsidiaries also violate the prohibition of return of capital contributions?
Helmut Schmidt, LL.M., partner and corporate law expert at ScherbaumSeebacher, and Kristina Kienreich address this issue in their article for SWK – Steuer und WirtschafsKartei 2021, published by Linde Verlag Ges.m.b.H.

To the article


Mag. Helmut Schmidt LL.M.

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