Information security as a success factor: Why it pays off!
What does information security mean? Information security refers to the entirety of technical and organizational measures that serve to protect...
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.
What does information security mean? Information security refers to the entirety of technical and organizational measures that serve to protect...
Read moreDetailsIn the age of digitalization, start-ups face particular challenges in the area of copyright law. Rapid technological development and increasing...
Read moreDetailsSooner or later, almost every growth-oriented company comes to the point where substantial external financing is required - be it...
Read moreDetailsToday the Q&A for game developers took place on my Discord. During the Q&A there were some interesting questions, which...
Read moreDetailsThe rapid development of artificial intelligence (AI) and virtual technologies means that virtual employees and AI influencers are increasingly becoming...
Read moreDetailsWhen I recently spoke to a long-standing client about his web design projects, we both had to smile: 25 years...
Read moreDetailsEspecially in start-ups or smaller media companies that I supervise, the matter of accurate time recording is not taken so...
Read moreDetailsAfter almost six years of litigation, the savings banks have prevailed against the Santander banking group at the Federal Court...
Read moreDetailsThe European Commission has today decided to send a letter of formal notice to Germany in connection with the distance...
Read moreDetailsThe Telecommunications Act (Telekommunikationsgesetz - TKG) is a central legal instrument in Germany that regulates the framework conditions for the...
Read moreDetailsIn dieser spannenden Podcast-Episode tauchen wir ein in die faszinierende Welt der IT-Startups und erfahren, warum ein erfahrener Rechtsanwalt für...
Yeah, die erste richtige Folge mit mir selbst! In diesem Podcast tauchen wir ein in die spannende Welt des IT-Rechts...
In dieser spannenden Episode des itmedialaw.com Podcasts tauchen wir tief in das hochaktuelle Thema der digitalen Souveränität ein. Vor dem...
In dieser persönlichen und fesselnden Episode taucht der erfahrene IT- und Medienrechtsanwalt tief in die Grauzone seiner beruflichen Tätigkeit ein....