Cookies for advertising purposes only with the active consent of the user
The BGH has ruled on the question of the requirements for consent to telephone advertising and the storage of cookies...
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.
The BGH has ruled on the question of the requirements for consent to telephone advertising and the storage of cookies...
Read moreDetailsThe Landgericht Frankfurt has delivered an interesting judgment concerning the right to publish photographs, in which the plaintiff has a...
Read moreDetailsArticle 17 GDPR establishes a right to erasure or to be forgotten. To that end, the Landgericht Frankfurt am Main...
Read moreDetailsIn today's digital world, electronic transactions and communications have become the norm. From signing contracts to filing tax returns, digitization...
Read moreDetailsIn its ruling of February 20, 2024 (case reference: 10 U 44/23), the Higher Regional Court of Hamburg issued a...
Read moreDetailsThe District Court of Frankfurt am Main has ruled that bank customers have no claim for compensation against the bank...
Read moreDetailsCurrently, there is a persistent discussion about whether videos from the game "Wolfenstein: Youngblood" can be shown in the English...
Read moreDetailsThe media outlets also consider the influencer law announced by the federal government to be pointless. I had also criticized...
Read moreDetailsLately I've been working on improving the AI chat page here on the site, with design updates and improved usability...
Read moreDetailsAnti-dilution clauses are contractual provisions in investment agreements that are intended to protect investors from a dilution of their shares...
Read moreDetailsIn the final episode of the first season of the ITmedialaw.com podcast, we take a look at the future of...
In this captivating episode, lawyer Marian Härtel takes listeners on an exciting journey through the dynamic world of influencers and...
In this captivating podcast episode, I dive deep into the world of legal challenges associated with innovative business models as...
In this exciting episode of the itmedialaw podcast, we take a deep dive into the legal developments that will shape...