Geographical indications of source: Legal protection and pitfalls for startups
The recent decision of the Regional Court of Cologne on "Dubai Chocolate" shows once again how complex the topic of...
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.
The recent decision of the Regional Court of Cologne on "Dubai Chocolate" shows once again how complex the topic of...
Read moreDetailsOn August 20, 2019, the Munich Local Court ordered the defendant wife and mother from Starnberg to pay damages in...
Read moreDetailsInnovative start-ups sometimes operate in legal gray areas - areas in which the business model is not clearly prohibited by...
Read moreDetailsSleep? Overrated. After work? A foreign word. Not so long ago, this was the unspoken motto of the start-up scene....
Read moreDetailsCurrently, some esports teams are trying to acquire financing to secure or enable growth in 2020. I have already published...
Read moreDetailsThe Kammergericht (equivalent to the Higher Regional Court for Berlin) has ruled that trading Bitcoin (and then consequently all cryptocurrencies)...
Read moreDetailsThe Blizzard Entertainment Inc. from California failed in its attempt to have a U.S. judgment for approximately 8 million U.S....
Read moreDetailsIn response to a request from the Higher Administrative Court of Münster, the ECJ delivered its ruling on the question...
Read moreDetailsOn Friday, I said a few words about the new streaming platform Mixer from Microsoft(see this article). Actually, I wanted...
Read moreDetailsIntroduction The ancillary copyright is a term that is often mentioned in connection with copyright. This is a special right...
Read moreDetailsIn dieser Episode erörtern wir die rechtlichen Herausforderungen, denen Spieleentwickler bei der Finanzierung durch Crowdfunding gegenüberstehen. Wir beleuchten die Verpflichtungen...
In dieser aufschlussreichen Episode des ITmedialaw-Podcasts wird ein tiefgehender Blick auf die Schnittstelle von Web3, Blockchain-Technologie und Recht geworfen....
In dieser fesselnden Episode meines IT-Medialaw Podcasts teile ich, Marian Härtel, meine persönliche Reise als leidenschaftlicher IT-Rechtsanwalt. Ich erzähle von...
In dieser spannenden Podcast-Episode tauchen wir ein in die faszinierende Welt der IT-Startups und erfahren, warum ein erfahrener Rechtsanwalt für...