{"id":4721,"date":"2025-03-07T10:06:31","date_gmt":"2025-03-07T10:06:31","guid":{"rendered":"https:\/\/www.frra.at\/?p=4721"},"modified":"2025-03-07T10:06:31","modified_gmt":"2025-03-07T10:06:31","slug":"new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures","status":"publish","type":"post","link":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/","title":{"rendered":"New publication: OLG Innsbruck on the inadmissibility of an export conversion with a reduction of the share capital without accompanying measures"},"content":{"rendered":"<p>Our partner Paul Sch\u00f6rghofer, together with Sebastian Strobl, has written an article in the current Zeitschrift f\u00fcr Gesellschaftsrecht und angrenzendes Steuerrecht (GES) about a decision of the OLG Innsbruck from September 2024. The court had to deal with an export conversion to Germany, in the context of which the current share capital was to be reduced to the minimum capital requirement without accompanying measures. The OLG Innsbruck dismissed the appeal against the dismissive decision of the LG Innsbruck. The article presents and analyses the decision.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Our partner Paul Sch\u00f6rghofer, together with Sebastian Strobl, has written an article in the current Zeitschrift f\u00fcr Gesellschaftsrecht und angrenzendes Steuerrecht (GES) about a decision of the OLG Innsbruck from September 2024. The court had to deal with an export conversion to Germany, in the context of which the current share capital was to be&#8230;<\/p>\n","protected":false},"author":6,"featured_media":4719,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New publication: OLG Innsbruck on the inadmissibility of an export conversion with a reduction of the share capital without accompanying measures - FRRA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New publication: OLG Innsbruck on the inadmissibility of an export conversion with a reduction of the share capital without accompanying measures - FRRA\" \/>\n<meta property=\"og:description\" content=\"Our partner Paul Sch\u00f6rghofer, together with Sebastian Strobl, has written an article in the current Zeitschrift f\u00fcr Gesellschaftsrecht und angrenzendes Steuerrecht (GES) about a decision of the OLG Innsbruck from September 2024. The court had to deal with an export conversion to Germany, in the context of which the current share capital was to be...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/\" \/>\n<meta property=\"og:site_name\" content=\"FRRA\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-07T10:06:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2025\/03\/GES-Cover-Heft-7-2024.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1416\" \/>\n\t<meta property=\"og:image:height\" content=\"2004\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Maria Pribila\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Maria Pribila\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/\"},\"author\":{\"name\":\"Maria Pribila\",\"@id\":\"https:\/\/www.frra.at\/en\/#\/schema\/person\/359c78f9f5f397c61fb9e417910d4aaa\"},\"headline\":\"New publication: OLG Innsbruck on the inadmissibility of an export conversion with a reduction of the share capital without accompanying measures\",\"datePublished\":\"2025-03-07T10:06:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/\"},\"wordCount\":107,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.frra.at\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2025\/03\/GES-Cover-Heft-7-2024.jpg\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/\",\"url\":\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/\",\"name\":\"New publication: OLG Innsbruck on the inadmissibility of an export conversion with a reduction of the share capital without accompanying measures - FRRA\",\"isPartOf\":{\"@id\":\"https:\/\/www.frra.at\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2025\/03\/GES-Cover-Heft-7-2024.jpg\",\"datePublished\":\"2025-03-07T10:06:31+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#primaryimage\",\"url\":\"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2025\/03\/GES-Cover-Heft-7-2024.jpg\",\"contentUrl\":\"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2025\/03\/GES-Cover-Heft-7-2024.jpg\",\"width\":1416,\"height\":2004},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/www.frra.at\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"New publication: OLG Innsbruck on the inadmissibility of an export conversion with a reduction of the share capital without accompanying measures\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.frra.at\/en\/#website\",\"url\":\"https:\/\/www.frra.at\/en\/\",\"name\":\"FRRA\",\"description\":\"Kompetenz, die \u00fcberzeugt.\",\"publisher\":{\"@id\":\"https:\/\/www.frra.at\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.frra.at\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.frra.at\/en\/#organization\",\"name\":\"Frotz Riedl Rechtsanw\u00e4lte\",\"url\":\"https:\/\/www.frra.at\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.frra.at\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2021\/04\/Frotz-Riedl-Rechtsanwaelte-Logo-500x50-1.png\",\"contentUrl\":\"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2021\/04\/Frotz-Riedl-Rechtsanwaelte-Logo-500x50-1.png\",\"width\":500,\"height\":50,\"caption\":\"Frotz Riedl Rechtsanw\u00e4lte\"},\"image\":{\"@id\":\"https:\/\/www.frra.at\/en\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.frra.at\/en\/#\/schema\/person\/359c78f9f5f397c61fb9e417910d4aaa\",\"name\":\"Maria Pribila\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.frra.at\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e4857bb3b7b73963b9a9d20ad1fd4b9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e4857bb3b7b73963b9a9d20ad1fd4b9?s=96&d=mm&r=g\",\"caption\":\"Maria Pribila\"},\"sameAs\":[\"http:\/\/frra.at\"],\"url\":\"https:\/\/www.frra.at\/en\/author\/mpribila_t7k91254\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"New publication: OLG Innsbruck on the inadmissibility of an export conversion with a reduction of the share capital without accompanying measures - FRRA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/","og_locale":"en_US","og_type":"article","og_title":"New publication: OLG Innsbruck on the inadmissibility of an export conversion with a reduction of the share capital without accompanying measures - FRRA","og_description":"Our partner Paul Sch\u00f6rghofer, together with Sebastian Strobl, has written an article in the current Zeitschrift f\u00fcr Gesellschaftsrecht und angrenzendes Steuerrecht (GES) about a decision of the OLG Innsbruck from September 2024. The court had to deal with an export conversion to Germany, in the context of which the current share capital was to be...","og_url":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/","og_site_name":"FRRA","article_published_time":"2025-03-07T10:06:31+00:00","og_image":[{"width":1416,"height":2004,"url":"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2025\/03\/GES-Cover-Heft-7-2024.jpg","type":"image\/jpeg"}],"author":"Maria Pribila","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Maria Pribila","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#article","isPartOf":{"@id":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/"},"author":{"name":"Maria Pribila","@id":"https:\/\/www.frra.at\/en\/#\/schema\/person\/359c78f9f5f397c61fb9e417910d4aaa"},"headline":"New publication: OLG Innsbruck on the inadmissibility of an export conversion with a reduction of the share capital without accompanying measures","datePublished":"2025-03-07T10:06:31+00:00","mainEntityOfPage":{"@id":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/"},"wordCount":107,"commentCount":0,"publisher":{"@id":"https:\/\/www.frra.at\/en\/#organization"},"image":{"@id":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#primaryimage"},"thumbnailUrl":"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2025\/03\/GES-Cover-Heft-7-2024.jpg","inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/","url":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/","name":"New publication: OLG Innsbruck on the inadmissibility of an export conversion with a reduction of the share capital without accompanying measures - FRRA","isPartOf":{"@id":"https:\/\/www.frra.at\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#primaryimage"},"image":{"@id":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#primaryimage"},"thumbnailUrl":"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2025\/03\/GES-Cover-Heft-7-2024.jpg","datePublished":"2025-03-07T10:06:31+00:00","breadcrumb":{"@id":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#primaryimage","url":"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2025\/03\/GES-Cover-Heft-7-2024.jpg","contentUrl":"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2025\/03\/GES-Cover-Heft-7-2024.jpg","width":1416,"height":2004},{"@type":"BreadcrumbList","@id":"https:\/\/www.frra.at\/en\/new-publication-olg-innsbruck-on-the-inadmissibility-of-an-export-conversion-with-a-reduction-of-the-share-capital-without-accompanying-measures\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.frra.at\/en\/"},{"@type":"ListItem","position":2,"name":"New publication: OLG Innsbruck on the inadmissibility of an export conversion with a reduction of the share capital without accompanying measures"}]},{"@type":"WebSite","@id":"https:\/\/www.frra.at\/en\/#website","url":"https:\/\/www.frra.at\/en\/","name":"FRRA","description":"Kompetenz, die \u00fcberzeugt.","publisher":{"@id":"https:\/\/www.frra.at\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.frra.at\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.frra.at\/en\/#organization","name":"Frotz Riedl Rechtsanw\u00e4lte","url":"https:\/\/www.frra.at\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.frra.at\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2021\/04\/Frotz-Riedl-Rechtsanwaelte-Logo-500x50-1.png","contentUrl":"https:\/\/www.frra.at\/wp\/wp-content\/uploads\/2021\/04\/Frotz-Riedl-Rechtsanwaelte-Logo-500x50-1.png","width":500,"height":50,"caption":"Frotz Riedl Rechtsanw\u00e4lte"},"image":{"@id":"https:\/\/www.frra.at\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.frra.at\/en\/#\/schema\/person\/359c78f9f5f397c61fb9e417910d4aaa","name":"Maria Pribila","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.frra.at\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e4857bb3b7b73963b9a9d20ad1fd4b9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e4857bb3b7b73963b9a9d20ad1fd4b9?s=96&d=mm&r=g","caption":"Maria Pribila"},"sameAs":["http:\/\/frra.at"],"url":"https:\/\/www.frra.at\/en\/author\/mpribila_t7k91254\/"}]}},"_links":{"self":[{"href":"https:\/\/www.frra.at\/en\/wp-json\/wp\/v2\/posts\/4721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.frra.at\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.frra.at\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.frra.at\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.frra.at\/en\/wp-json\/wp\/v2\/comments?post=4721"}],"version-history":[{"count":1,"href":"https:\/\/www.frra.at\/en\/wp-json\/wp\/v2\/posts\/4721\/revisions"}],"predecessor-version":[{"id":4722,"href":"https:\/\/www.frra.at\/en\/wp-json\/wp\/v2\/posts\/4721\/revisions\/4722"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.frra.at\/en\/wp-json\/wp\/v2\/media\/4719"}],"wp:attachment":[{"href":"https:\/\/www.frra.at\/en\/wp-json\/wp\/v2\/media?parent=4721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.frra.at\/en\/wp-json\/wp\/v2\/categories?post=4721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.frra.at\/en\/wp-json\/wp\/v2\/tags?post=4721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}