Advertising labeling for influencers soon only with real consideration?
One of the biggest topics here on the blog is certainly the question of when influencers, streamers, etc. have to...
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.
One of the biggest topics here on the blog is certainly the question of when influencers, streamers, etc. have to...
Read moreDetailsA new scam among criminals is probably becoming popular and is based on YouTube's automatic Content ID functions or the...
Read moreDetailsAlready a few times I have subliminally pointed out in blog posts the problem of what NFT actually are and...
Read moreDetailsIntellectual property is often the most valuable asset for start-ups. Whether innovative technologies, unique designs or creative brands - the...
Read moreDetailsDear Readers, I'm pleased to tell you about my latest project today: I'm currently experimenting with podcasting! After many years...
Read moreDetailsAt the end of last year, the Hamburg Regional Court ruled that an injunction may be justified under certain circumstances...
Read moreDetailsImprint obligation quo vadis? I have already written a lot about the imprint obligation here on the blog. You should...
Read moreDetailsIntroduction to the double opt-in procedure The double opt-in procedure is an essential component of email marketing that requires the...
Read moreDetailsEspecially from my influencer clients or streamers who are active on Twitch, YouTube or similar social media platforms, I get...
Read moreDetailsThe European Parliament (EP) is one of the most important institutions of the European Union (EU). It represents the interests...
Read moreDetailsIn dieser spannenden Episode des itmedialaw-Podcasts tauchen wir tief in die rechtlichen Entwicklungen ein, die die Startup-Welt im Jahr 2025...
In dieser Episode werfen Anna und Max einen Blick auf die rechtlichen Grundlagen rund um den Einsatz von Open-Source-Software in...
Anna und Max sprechen in dieser Episode über typische Fallstricke und Gestaltungsmöglichkeiten bei Verträgen zwischen Influencern und Agenturen. Im Mittelpunkt...
In dieser spannenden Folge unseres Podcasts tauchen wir tief in die Welt der innovativen Geschäftsmodelle ein. Unser Host Marian Härtel,...