Aktienrechtliche Pflichten und Haftung von Vorstand und Aufsichtsrat in Bezug auf Steuergestaltungen.

»Directors' and Officers' Duties and Liability for Tax Planning under German Corporate Law«Since the »Luxembourg Leaks« the »aggressive« tax planning of German stock corporations is publicly known. Against this background, the paper examines the question of whether the Executive Board is obliged to make tax planning in the interest of the shareholders or whether it can refrain from this in the interests of the state stakeholders. The author holds the latter view and concretizes on this basis the legal benchmark for board decisions on tax planning.