BaFin froze Maple Bank over a cum-ex tax provision; insolvency opened days later
Maple Bank GmbH · Bank (cum-ex share trading)
The case in brief
Visible before detection
Checks that could have surfaced it, on hindsight
Regulatory & litigation records
Regulatory and tax litigation records would show the cum-ex investigations.
Can mislead when: Court records lag and name spellings vary. A clean record can mean the problem has not reached court yet.
Avoidance transactions
Review of trades before the collapse would show circular share transactions around dividend dates.
Can mislead when: Only the tribunal decides what counts as an avoidance transaction. Kubr flags candidates and never states a conclusion.
Governance signals
Governance review would show the tax exposure was not provided for.
Can mislead when: Private companies file late, so these signals are lagging. Kubr uses them to support other flags, not to prove anything alone.
Where Kubr services would have helped
Verified Snapshot
Offered in India- C8 Regulatory and tax litigation records would show the cum-ex investigations.
- C11 Governance review would show the tax exposure was not provided for.
Legal diligence support
Offered in India- C8 Regulatory and tax litigation records would show the cum-ex investigations.
- C11 Governance review would show the tax exposure was not provided for.
Promoter profiles
Offered in India- C8 Regulatory and tax litigation records would show the cum-ex investigations.
- C11 Governance review would show the tax exposure was not provided for.
IC note
Offered in India- C8 Regulatory and tax litigation records would show the cum-ex investigations.
- C11 Governance review would show the tax exposure was not provided for.
Mapped from the checks each service runs. A hindsight reading of public records, not a promise that the failure would have been found.
Same pattern
A summary of public documents. It reports what the sources say. It is not Kubr's finding and not a statement of guilt.