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Have you ever scanned and emailed a contract after you've signed it? Or perhaps inserted a scan of your signature into a Word document? In the digital age, concluding contracts has become much easier. But are the contracts that are concluded in this way also legally binding?

Suddenly, you're on the verge of divorce and the question arises as to what will happen to the shares of the company you've built up over the last few years. In the event of divorce, two scenarios can occur in connection with the entrepreneur's shares.

In a recent ruling, the Federal Court addressed the tax classification of the proceeds from the sale of a minority stake in a company with mining rights in Guinea-Bissau by a taxpayer who was employed full-time (100% workload) in a salaried position.

Pre-contractual agreements help outline the intentions and key points of a potential collaboration before a binding contract is finalized. They can be useful for establishing clarity but should be carefully drafted to avoid unintended legal obligations.

In every venture capital deal, the negotiation of investor control rights is central. This process is mainly influenced by the dynamics between the lead investor and the founding team. Getting this correct is essential to ensure a healthy balance between investor protection and the company's operational freedom.

Earn-Out agreements allow part of a company's purchase price to be contingent on its future performance, providing financial flexibility and incentives for both parties. However, they require precise contractual terms to mitigate risks such as complexity, potential conflicts, and manipulation.