Attention to the contract with a photographer
For this reason, I would like to point out once again that operators of online shops similar websites with many...
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.
For this reason, I would like to point out once again that operators of online shops similar websites with many...
Read moreDetailsIn times of increasing environmental awareness, more and more companies are advertising with sustainability and “green” promises. Terms such as...
Read moreDetailsThe ArnsbergCourt Arnsberg has in its judgment of 22.02.2024 (Ref. 4 O 273/23) decideddecided that the absence of a telephone...
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Read moreDetailsNewzoo has published the Global Esports Market Report 2019. It provides a detailed look at the economics of Esports -...
Read moreDetailsGreen start-ups in Germany face a variety of legal challenges, especially when it comes to drafting contracts. One of the...
Read moreDetailsDefinition and legal classification: A successive delivery contract, also known as an installment or continuous delivery contract, is a contractual...
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In this insightful episode of the ITmedialaw podcast, we take an in-depth look at the intersection of Web3, blockchain...
First test episodeDear readers, I am delighted to present the first test run of our brand new IT Media Law...
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