Gerard Garcia-Gassull's Blog

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The right of separation of the minority partner is protected by the Spanish legislation

Article 348 bis of Capital Companies Act (hereinafter CCA) regarding the right of separation in the event of lack of dividend distribut...
Spanish Family Business Inheritance: The mistake can be very costly

What are the requirements for the application of the famous 95% tax rebate? The succession of a family business can be a complex ...
What are SIF-SICAV of Luxembourg and how do they work?

SIF stands for “Specialized Investment Funds”. In the specific case of Luxembourg, it may be established as an investment fund, as a ...
The keys to the first decision of the Spanish Supreme Court on Criminal Compliance

Judgement by the Spanish Supreme Court on 29 February 2016 The origin of legal entities’ liability goes back in the USA with the New ...
Where to invest, in a fund?

An investment fund is a vehicle to channel different people’s savings for the purchase of shares and debt issued in an official and r...