Corporate Insurance

Course Description:

The topics of the course are the organizational structure of the different types of insurance companies in Germany, the legal provisions for groups of insurance companies, the law of reorganization and transformation, the transfer of insurance portfolios as well as peculiarities regarding the funding of insurance companies, the tax implications of all those issues (such as a tax optimized establishment of a holding, restructuring of insurance groups, demutualizations, transfer of insurance portfolios) and specific accounting issues regarding insurance companies, especially as concerns restructuring and Mergers and Acquisitions.

The course will address the following key aspects: Mutuals (focusing on organisation, governing principles, funding and special provisions, tax regime); insurance stock corporations; public insurers; the "Societas Europeae" as a legal entity suitable for insurance companies; forming groups of insurance companies, legal and tax aspects and specific regulatory issues; the reorganisation and transformation of insurance companies and the transfer of insurance portfolios, legal and tax aspects and specific regulatory issues; outsourcing core functions, including legal and tax aspects and specific regulatory issues and special regimes for financial conglomerates.

Credit Points:

5

Lecturers:

Dr. Christoph Küppers, Dr. Christoph Louven

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