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Simon Drobnik: Expert Article in the Austrian Notary Journal

07 August 2023

In the current issue of the Austrian Notary Journal (Österreichische Notariatszeitung, NZ), Simon Drobnik analyzes a recent decision by the Austrian Supreme Court (6 Ob 31/22k) concerning capital contributions in case of trusteeship as well as and "letterbox companies".

In the underlying case, a British "letterbox company" held shares in an Austrian limited liability company in trust for its two shareholders. Prior to Brexit, the limited company was struck off the British company register, and subsequently, the Austrian limited liability company became insolvent.

In his article, the DSC associate examines the question of whether the trustors are liable for outstanding contributions and any potential unauthorized repayments. He also deals with the question what follows from the register strike-off from an International Private Law perspective.

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