VG Media loses at the ECJ over performance protection law
VG Media brought an action for damages against Google before the Berlin Regional Court, alleging that Google had infringed the...
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.
VG Media brought an action for damages against Google before the Berlin Regional Court, alleging that Google had infringed the...
Read moreDetailsIf an influencer recommends a product without specifying its commercial purpose, this constitutes prohibited disguised advertising if he or she...
Read moreDetailsThe problem Freedom of the press is a great asset in the Federal Republic of Germany and we can all...
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Read moreDetailsThe Munich Higher Regional Court ruled that Facebook was entitled to prohibit the use of pseudonyms and justified this primarily...
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Read moreDetailsOn June 16, 2020, at 9:30 a.m., the German Federal Court of Justice will rule in two cases on whether...
Read moreDetailsThe German Federal Cartel Office has imposed far-reaching restrictions on Facebook's processing of user data. According to Facebook's terms and...
Read moreDetailsDefinition and basic principle of negligence In the legal context, negligence describes the failure to exercise due care in traffic....
Read moreDetailsYeah, the first real episode with myself! In this podcast, we dive into the exciting world of IT law and...
In this exciting podcast episode, we delve into the fascinating world of IT start-ups and find out why an experienced...
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In this episode of the Itmedialaw podcast, lawyer and entrepreneur Marian Härtel takes you on a journey through the legal...