Für deutsche Start-ups sind Growth und Hurdle Shares besonders interessant, um Key Employees und Late Co-Founder zu incentivieren, wenn das Unternehmen bereits einen substantiellen Eigenkapitalwert hat und damit für Gründer...more
In German start-ups, Growth Shares are particularly intriguing for motivating key employees and late co-founders. This is especially true when the company has already reached a substantive equity value, making further stakes...more
Profit participation rights are not yet the first choice for incentivizing employees of an exit-driven startup by allowing them to participate in the future success of the startup. However, they offer a more favorable...more
Mit unseren auf Technologietransaktionen spezialisierten Teams in allen wichtigen globalen Märkten begleiten wir zahlreiche deutsche Technologieunternehmen auf ihrem Wachstumspfad. Als eine der führenden Tech-Kanzleien...more
In substantially all of the major world markets, we have dedicated technology lawyers who support young German technology companies on their growth trajectory through all stages. As one of the top tech law firms in the world,...more
Wichtiger Hinweis: Die folgenden (rechtlichen) Ausführungen dienen nur der allgemeinen Information, sind nicht abschließend und stellen keine rechtliche, steuerrechtliche oder sonstige Beratung dar. ...more
On August 10, 2018, the German government officially filed a new tax bill with the German parliament that is directed against VAT avoidance relating to supplies of goods with a German nexus over electronic ("online")...more
Mit Schreiben vom 27. Oktober 2017 hat sich die deutsche Bundesfinanzverwaltung zur steuerlichen Beurteilung grenzüberschreitender Software- und Datenbanküberlassung geäußert. Die Thematik war bislang von erheblicher...more
The German Federal Ministry of Finance has issued guidance on the tax treatment of the cross-border provision of software and databases on 27 October 2017. ...more
In a time of ever-shorter innovation cycles and the increased digitalization of many value-added chains, established businesses need to constantly evolve and reinvent themselves – even going so far as to rethink their core...more
In a time of ever-shorter innovation cycles and the increased digitalization of many value-added chains, established businesses need to constantly evolve and reinvent themselves – even going so far as to rethink their core...more
On January 25, 2017, the German cabinet has resolved on a law bill dubbed "license barrier" as a reaction to the BEPS initiative.
If the bill passes parliament, it will mean that – in principle – tax relief will be...more