Which portals, changes and subsidies will be introduced in 2025? Part 3
General legal changes for startups in 2025 can also be found in this post. The first part of the post...
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.
Marian Härtel ist spezialisiert auf die Rechtsgebiete Wettbewerbsrecht, Urheberrecht und IT/IP Recht und hat seinen Schwerpunkt im Bereich Computerspiele, Esport, Marketing und Streamer/Influencer. Er betreut Startups im Aufbau, begleitet diese bei sämtlichen Rechtsproblemen und unterstützt sie im Business Development.
General legal changes for startups in 2025 can also be found in this post. The first part of the post...
Read moreDetailsThe increasing spread of Software as a Service (SaaS) solutions presents providers and users with new legal challenges. In particular,...
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A break-up fee, also known as a termination fee, is a contractual provision in mergers and acquisitions (M&A) that requires...
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