Our blog

In a recent post (Software Escrow: Opportunities and Risks for Software Providers), we explored the topic of Software Escrow from the provider's perspective. Today, we focus on the customer’s point of view, explaining the risks associated with a Software Escrow Agreement, how customers can protect themselves, and when Software Escrow is truly necessary.

In the modern business world, software solutions form one of the core foundations for many companies. For software providers, it is crucial not only to develop high-quality products but also to meet customer expectations regarding security and continuity. In this context, the concept of Software Escrow becomes important. But what exactly is Software Escrow, and what challenges or risks does it present specifically for software providers?

Are you planning to transfer your company shares to your personal holding company? While this may sound like a smart move to optimize your corporate structure, be careful! Transferring company shares can come with tax traps that you shouldn’t underestimate. One of the most significant of these traps is known as transposition (a reclassification of the transaction). But what exactly does it mean, and how can you avoid costly mistakes during this process?

In the world of startups and young companies, shares play a central role, both as a means of involving founders and for motivating and retaining employees. However, many are unaware that the distinction between founder shares and employee shares is highly significant from a tax perspective and can have considerable financial consequences for the individuals involved. While gains from employee shares often need to be taxed as income, profits from founder shares can, under certain conditions, remain tax-free. Therefore, it’s essential to delve into this topic early to avoid surprises later on.

In the world of corporate financing, there are many instruments available that can provide flexibility and security for both capital providers and companies. One particularly interesting but often overlooked instrument is the profit-sharing loan (also known as a participating loan). This type of loan offers opportunities for companies seeking risk capital while also providing lucrative returns for investors. However, despite the advantages, it's essential to be aware of the tax pitfalls that can arise, especially when loans are granted by related parties.

In every capital increase, the percentage ownership of existing shareholders is at stake. Fortunately, thanks to statutory subscription rights, you are generally protected from both voting power and capital dilution?