OLG Frankfurt am Main vs. OLG Celle – FernUSG in B2B Contracts
There has been noticeable uncertainty in the coaching industry to date, particularly with regard to the applicability of the Distance...
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.
There has been noticeable uncertainty in the coaching industry to date, particularly with regard to the applicability of the Distance...
Read moreDetailsIn line with my article from yesterday regarding possible reclaim claims from clients against contractors, I received an inquiry from...
Read moreDetailsBackground to the legal dispute Proceedings 33 O 178/23 before the Regional Court of Cologne concerned a claim by a...
Read moreDetailsAgain and again I have to make it clear to clients who stream videos on Twitch or on YouTube that...
Read moreDetailsEven if esports men are more likely to be the energy drink consumers, locations such as esports bars or LAN...
Read moreDetailsIn my latest LinkedIn post, which you can find here, I have published the second video in my series with...
Read moreDetailsFor a while, courts tended to suggest that someone who participated in games of chance not licensed or authorised in...
Read moreDetailsOn January 09, 2019, the first university research center for esports law (FeSR) in Germany was founded at the Faculty...
Read moreDetailsIntroduction I encounter a variety of contracts every day in my practice as an attorney and business consultant, and one...
Read moreDetailsEinleitung Die Zweckübertragungstheorie ist ein rechtlicher Grundsatz, der insbesondere im Urheberrecht eine wichtige Rolle spielt. Sie betrifft die Übertragung von...
Read moreDetailsIn this fascinating episode, we dive deep into the legal aspects of the metaverse. As a lawyer and tech enthusiast,...
In this episode of the Itmedialaw podcast, lawyer and entrepreneur Marian Härtel takes you on a journey through the legal...
This insightful podcast episode takes an in-depth look at the startup and innovation landscape in Germany and Europe. The discussion...
In this exciting 30-minute podcast, lawyer Marian Härtel decodes the complex world of digital law for the self-employed, start-ups and...