12.07.2023

Virtual Shareholder Meetings Act (Virtuelle Gesellschafterversammlungen-Gesetz – VirtGesG): Creation of a permanent legal basis for virtual and hybrid meetings

With the Virtual Shareholder Meetings Act (VirtGesG) passed by the National Council on 7 July 2023, the option of holding shareholders’ meetings without the physical presence of participants, which had been introduced on a temporary basis in times of the pandemic, has now been implemented in the law on a permanent basis. Therefore, virtual and/or […]

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10.06.2022

New extension of deadline for shareholder meetings and financial statements

On 19 May 2022, the Austrian Parliament resolved to again extend the deadlines for the preparation, adoption, and disclosure of financial statements, as well as for the holding of annual general meetings. We provide an overview of the current changes below: Preparation and disclosure of financial statements Hitherto, the following rule applied: If the preparation […]

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