GDPR and Legal Entities: The ruling of the OLG Dresden
Legal entities are entities recognized by law as separate legal entities. They can own property, enter into contracts, and sue...
Read moreDetailsA capital increase with a premium means that new company shares are issued at a higher price than the nominal value. The difference between the issue price and the nominal value is known as the premium and is allocated to the company’s capital reserves[1].
A capital increase with a premium can be problematic from a gift tax perspective if the issue price of the new shares is below the market value. In this case, a gift may be made to the subscribers of the new shares, which is subject to gift tax[1].
In order to avoid a gift tax liability, the issue price of the new shares should correspond to the market value. This can be determined by a valuation report. Alternatively, a price adjustment clause can be agreed, according to which the issue price is subsequently increased if the market value is higher[1].
You can find more valuable tips and information on this complex topic in our detailed blog post.
Legal entities are entities recognized by law as separate legal entities. They can own property, enter into contracts, and sue...
Read moreDetailsIn a decision dated December 15, 2020 (Case No. I-4 W 116/20), the 4th Civil Senate of the Higher Regional...
Read moreDetailsOn the right of withdrawal of a consumer residing in Germany when concluding "purchase and service contracts" for teak trees...
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Read moreDetailsI just came across a couple of misconceptions that are haunting the minds of politicians after the approval of the...
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Read moreDetailsIn dieser fesselnden Folge nimmt Rechtsanwalt Marian Härtel die Zuhörer mit auf eine spannende Reise durch die dynamische Welt der...
Yeah, die erste richtige Folge mit mir selbst! In diesem Podcast tauchen wir ein in die spannende Welt des IT-Rechts...
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