Surcharges of 10% despite a fixed price contract

If a profit transfer agreement exists, the annual profit reported therein is transferred on a specified date (often once a year) after the official closing of a financial year. It no longer constitutes the assets of this company.

Caution! - since you are already speaking of a balance sheet: the omission of provisions for the purpose of increasing a distributable profit is likely to be an insolvency offense if the transferring company is thereby harmed to the detriment of its creditors. Liquidating a special purpose vehicle before its warranty period has expired already squeaks quite noticeably.

Yes, you would think so, but it still works perfectly. As I said, it happened with our company and the same parent company has pulled this off several times. Sometimes they simply take the detour through successor Limiteds or even sole proprietors based abroad, just to delay the enforcement of the claims or even the judicial determination of the legality of these claims. By the time you have a flawless title, the company (the Objekt-GmbH) no longer exists. You would think you could get to the managing directors of the original parent company this way, but it’s not that easy.