15 questionable contractual clauses (often taken from English)
Today I would like to take a look at fifteen formulations that are often found in contracts or agreements, especially...
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.
Today I would like to take a look at fifteen formulations that are often found in contracts or agreements, especially...
Read moreDetailsDid you already prepare sending out Christmas cards? I could bet that a detail that the State Commissioner for Data...
Read moreDetailsIn accordance with Section 108 (1) sentence 1 of the German Industrial Code (GewO), the employer must provide the employee...
Read moreDetailsIntroduction: The importance of digital signatures in the modern business world Digital signatures have gained enormously in importance in recent...
Read moreDetailsIntroduction: The KBS in the context of influencer marketing The commercial letter of confirmation (KBS) is a traditional instrument in...
Read moreDetailsThe rental of an apartment without permission to use the apartment as an apartment via Airbnb, here for violation of...
Read moreDetailsIn an exciting decision, the Augsburg Local Court ruled on 09 June 2023 that adding social media links to an...
Read moreDetailsPosting an image in the closed group on Facebook may be public copying and thus infringe copyrights. The Munich Regional...
Read moreDetailsThe specialist lawyer for sports law comes: The 6th Statutory Assembly of the Bar Association decided in its 7th session...
Read moreDetailsIntroduction The Federal Administrative Court (BVerwG) is one of the five supreme courts of the Federal Republic of Germany and...
Read moreDetailsWelcome to the third episode of our podcast "IT Media Law"! In this episode, we delve into the fascinating world...
In this episode of the Itmedialaw podcast, lawyer and entrepreneur Marian Härtel takes you on a journey through the legal...
Yeah, the first real episode with myself! In this podcast, we dive into the exciting world of IT law and...
In this captivating episode of my IT Medialaw podcast, I, Marian Härtel, share my personal journey as a passionate IT...