ESBD presents code of conduct
In line with the discussion about the DOSB and esports, it should be noted that esports in Germany will certainly...
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.
In line with the discussion about the DOSB and esports, it should be noted that esports in Germany will certainly...
Read moreDetailsIn a recent judgment, the District Court of Münster confirmed that a company that manages the registration of a domain...
Read moreDetailsI had planned to do it a few times last year, but in the end my little, newborn daughter, and...
Read moreDetailsAt the end of last month, the district court of Frankfurt am Main delivered an interesting verdict that answered some...
Read moreDetailsImprint obligation quo vadis? I have already written a lot about the imprint obligation here on the blog. You should...
Read moreDetailsRecently, I have been working on a large number of cases involving hacked email servers and relevant financial amounts. Invoices...
Read moreDetailsWorking with external creatives is essential for many game developers, but it also poses legal challenges, particularly in the area...
Read moreDetailsStart-ups are often faced with the tension between presenting themselves attractively and communicating honestly and in compliance with the law....
Read moreDetailsThe introduction of predictive maintenance in Industry 4.0 promises significant efficiency gains and cost savings. However, this innovative technology also...
Read moreDetailsIntroduction The State Media Treaty (MStV) is a legal framework in Germany that regulates media and communications. It came into...
Read moreDetailsIn dieser fesselnden Folge nimmt Rechtsanwalt Marian Härtel die Zuhörer mit auf eine spannende Reise durch die dynamische Welt der...
In dieser aufschlussreichen Podcast-Episode wird ein tiefgreifender Blick auf die Startup- und Innovationslandschaft in Deutschland und Europa geworfen. Die Diskussion...
In dieser Episode wird die rechtliche Einordnung von virtuellen Mitarbeitenden und KI-Influencern im Marketing untersucht. Der Fokus liegt auf den...
In dieser persönlichen und fesselnden Episode taucht der erfahrene IT- und Medienrechtsanwalt tief in die Grauzone seiner beruflichen Tätigkeit ein....