ArticleOLNS #2 – Convertible Loans For Tech CompaniesMaterial Terms and Conditions of a Convertible Loan Agreement and Drafting Tips.GermanyCorporate/Commercial LawOrrick
ArticleRevision Of The Foreign Trade Ordinance Adopted - Further Tightening Of Investment Screening In GermanySooner than expected, the Federal Government adopted the 17th revision to the Foreign Trade Ordinance ("Revision") on 27 April 2021. The Revision entered into force on 1 May 2021. European UnionGovernment, Public SectorNoerr
ArticleGerman Federal Government Plans Tax Exemption of INVEST – Subsidy For Venture CapitalThe German Federal Government has given an important insight to its plans and future measures regarding taxation of the start-up- and VC-ecosystem.GermanyCorporate/Commercial LawMorrison Foerster
ArticleCorporate Venture Capital 2017 - Strukturen, Herausforderungen, ErfolgsfaktorenIn einer Zeit immer kürzerer Innovationszyklen und der zunehmenden Digitalisierung vieler Wertschöpfungsketten müssen sich etablierte Unternehmen ständig weiterentwickeln...GermanyCorporate/Commercial LawOrrick
Article"INVEST" - Changes In The Government Backed Program For Venture FundingLast year the German Government introduced a program to support venture seed and pre-seed investments into innovative start-ups from private investors.GermanyCorporate/Commercial LawOrrick
ArticleTax Issues For German Startups Looking For US-InvestorsVC-raising through a U.S. entity may result in disclosure of hidden assets.GermanyCorporate/Commercial LawOrrick
ArticleOppenhoff Advises EIC Fund On Investment In Tech Start-up EnoteOppenhoff has once again comprehensively advised the EIC Fund on its investments in Germany. This time, the EIC Fund invested together with Dieter von Holzbrink Ventures (DvH Ventures)...GermanyCorporate/Commercial LawOppenhoff
ArticleGerman Coalition Agreement: Implications For Corporate Law, M&A, IP, Founders, Investors, And The Tech SectorOn April 9, 2025, the German Christian Democrats (CDU) and Social Democrats (SPD) finalized a coalition agreement after the snap elections in February.GermanyCorporate/Commercial LawCaldwell Law
ArticleEurope’s Incubator CentralBerlin is becoming the Continent’s top start-up destinationEuropean UnionConsumer ProtectionMorrison Foerster
ArticleM&A COVID-19 WireHere you can find another M&A update due to the COVID-19 pandemic.GermanyCorporate/Commercial LawPOELLATH
ArticleDraft Fund Jurisdiction Act – VAT Exemption For VC Funds Gets CloserIn the last year of the current Grand Coalition, the German Federal Ministry of Finance has made a remarkable proposal: an Act to Strengthen Germany as a Fund Jurisdiction. GermanyFinance and BankingPOELLATH
ArticleGermanys Supreme Tax Court Confirms Tax Treatment For Management Equity PlansGermanys Supreme Tax Court (BHF) recently published two decisions dealing with the income tax treatment of Management Equity Plans (MEP), in which the court confirmed its established case law.GermanyTaxAlvarez & Marsal
ArticleVeröffentlichung Der Neuen Studie "Eine Neue VC-Agenda Für Deutschland Und Europa - Warum Wir Privates Wachstumskapital Mobilisieren Müssen Und Wie Wir Das Schaffen"Europas Venture-Capital-Markt steht vor einer großen Bewährungsprobe: Zinswende und wirtschaftliche Unsicherheiten machen es Start-ups und Wachstumsunternehmen deutlich schwerer...GermanyCorporate/Commercial LawSchalast Law | Tax
ArticleHurdle Shares als Instrument für Management- und MitarbeiterbeteiligungenManagement- und Mitarbeiterbeteiligungen sollen eine wirtschaftliche Teilhabe am Erfolg des Unternehmens vermitteln. Sie schaffen interest alignment mit den Gesellschaftern und bilden daher ein effektives...GermanyTaxMcDermott Will & Emery
ArticleESG Considerations For Private Equity And Venture Capital Fund ManagersInterest of the financial services industry in environmental, social and governance matters has surged in recent years driven mainly by rapid regulatory developments and the rising investors' awareness about the climate change ... GermanyFinance and BankingTaylor Wessing
ArticleWhat Forces Will Shape European Private Equity In 2024?2023 has been another challenging year for the private equity (PE) industry. Macro-economic uncertainties that caused headwinds throughout 2022 have persisted throughout 2023...European UnionCorporate/Commercial LawNorton Rose Fulbright
ArticleESMA Discussion Paper On Key Concepts Of The AIFMD And Types Of AIFM (ESMA/2012/117)Yesterday, ESMA has published a discussion paper on key concepts of the AIFMD (the "Discussion Paper") and invited comments to specific questions raised. GermanyFinance and BankingPOELLATH
ArticleNew Opportunities For Hedge Funds in GermanyA German Investment Act and Investment Tax Act came in into effect in early 2004. GermanyTaxMcDermott Will & Emery
ArticleVAT Exemption For Venture Capital FundsThe so-called Act to Strengthen Germany as a Fund Jurisdiction added an exemption to the German VAT Act from VAT for management services rendered to "venture capital funds" (Wagniskapitalfonds) with effect from 1 July 2021. GermanyTaxPOELLATH