{"id":703,"date":"2011-05-20T18:51:43","date_gmt":"2011-05-21T01:51:43","guid":{"rendered":"http:\/\/wpthemetestdata.wordpress.com\/?page_id=703"},"modified":"2024-02-15T12:05:07","modified_gmt":"2024-02-15T12:05:07","slug":"blog","status":"publish","type":"page","link":"https:\/\/3t.law\/en\/blog\/","title":{"rendered":"Blog"},"content":{"rendered":"<div id=\"fws_69d78986c5591\"  data-column-margin=\"default\" data-midnight=\"dark\"  class=\"wpb_row vc_row-fluid vc_row\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay=\"\" data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\" ><div class=\"row-bg viewport-desktop\"  style=\"\"><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone\"  data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t\n<div class=\"row\">\n\n <div class=\"post-area col featured_img_left span_12 col_last\" data-ams=\"\" data-remove-post-date=\"\" data-remove-post-author=\"1\" data-remove-post-comment-number=\"1\" data-remove-post-nectar-love=\"1\"> <div class=\"posts-container\" data-load-animation=\"none\">     \n     \n<article id=\"post-5767\" class=\"post-5767 post type-post status-publish format-standard has-post-thumbnail category-blog\">  \n  <div class=\"inner-wrap animated\">\n    <div class=\"post-content\">\n      <div class=\"article-content-wrap\">\n        <div class=\"post-featured-img-wrap\">\n          <a href=\"https:\/\/3t.law\/en\/max-richter-und-3t-law-von-handelsblatt-und-best-lawyers-ausgezeichnet\/\" aria-label=\"Max Richter and 3T.LAW Recognized by Handelsblatt and Best Lawyers\"><span class=\"post-featured-img\"><img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"600\" src=\"https:\/\/3t.law\/wp-content\/uploads\/2025\/03\/20250226_3TLAW_GHS_826_sw2.jpg\" class=\"attachment-wide_photography size-wide_photography skip-lazy wp-post-image\" alt=\"\" title=\"\" sizes=\"auto, (min-width: 690px) 40vw, 100vw\" \/><\/span><\/a>          \n        <\/div>\n        <div class=\"post-content-wrap\">\n          <a class=\"entire-meta-link\" href=\"https:\/\/3t.law\/en\/max-richter-und-3t-law-von-handelsblatt-und-best-lawyers-ausgezeichnet\/\" aria-label=\"Max Richter and 3T.LAW Recognized by Handelsblatt and Best Lawyers\"><\/a>\n          <span class=\"meta-category\"><a class=\"blog\" href=\"https:\/\/3t.law\/en\/category\/blog\/\">Blog<\/a><\/span>          \n          <div class=\"post-header\">\n            <h3 class=\"title\"><a href=\"https:\/\/3t.law\/en\/max-richter-und-3t-law-von-handelsblatt-und-best-lawyers-ausgezeichnet\/\"> Max Richter and 3T.LAW Recognized by Handelsblatt and Best Lawyers<\/a><\/h3>\n          <\/div>\n          \n          <div class=\"excerpt\">Attorney Max Richter and the law firm 3T.LAW have been recognized by Handelsblatt, in cooperation with the renowned...<\/div><div class=\"grav-wrap\"><a href=\"https:\/\/3t.law\/en\/author\/lawdmin\/\"><img alt='lawdmin' src='https:\/\/secure.gravatar.com\/avatar\/68d12fb5fb2d127f40294e3759b483915513c7433c73c1ef5d8885fd6ba9ae6a?s=70&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/68d12fb5fb2d127f40294e3759b483915513c7433c73c1ef5d8885fd6ba9ae6a?s=140&#038;d=mm&#038;r=g 2x' class='avatar avatar-70 photo' height='70' width='70' \/><\/a><div class=\"text\"><a href=\"https:\/\/3t.law\/en\/author\/lawdmin\/\" rel=\"author\">lawdmin<\/a><span>November 10, 2025<\/span><\/div><\/div>        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/article>     \n     \n<article id=\"post-5701\" class=\"post-5701 post type-post status-publish format-standard has-post-thumbnail category-blog\">  \n  <div class=\"inner-wrap animated\">\n    <div class=\"post-content\">\n      <div class=\"article-content-wrap\">\n        <div class=\"post-featured-img-wrap\">\n          <a href=\"https:\/\/3t.law\/en\/3t-law-beraet-deutschen-investor-bei-asset-deal-mit-schulte-tengler-gmbh\/\" aria-label=\"3T.LAW ber\u00e4t deutschen Investor bei Asset Deal mit Schulte-Tengler GmbH\"><span class=\"post-featured-img\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"600\" src=\"https:\/\/3t.law\/wp-content\/uploads\/2025\/03\/20250226_3TLAW_GHS_813_f-900x600.jpg\" class=\"attachment-wide_photography size-wide_photography skip-lazy wp-post-image\" alt=\"\" title=\"\" sizes=\"auto, (min-width: 690px) 40vw, 100vw\" srcset=\"https:\/\/3t.law\/wp-content\/uploads\/2025\/03\/20250226_3TLAW_GHS_813_f-900x600.jpg 900w, https:\/\/3t.law\/wp-content\/uploads\/2025\/03\/20250226_3TLAW_GHS_813_f-300x200.jpg 300w, https:\/\/3t.law\/wp-content\/uploads\/2025\/03\/20250226_3TLAW_GHS_813_f-1024x683.jpg 1024w, https:\/\/3t.law\/wp-content\/uploads\/2025\/03\/20250226_3TLAW_GHS_813_f-768x512.jpg 768w, https:\/\/3t.law\/wp-content\/uploads\/2025\/03\/20250226_3TLAW_GHS_813_f-1536x1025.jpg 1536w, https:\/\/3t.law\/wp-content\/uploads\/2025\/03\/20250226_3TLAW_GHS_813_f-2048x1366.jpg 2048w, https:\/\/3t.law\/wp-content\/uploads\/2025\/03\/20250226_3TLAW_GHS_813_f-18x12.jpg 18w\" \/><\/span><\/a>          \n        <\/div>\n        <div class=\"post-content-wrap\">\n          <a class=\"entire-meta-link\" href=\"https:\/\/3t.law\/en\/3t-law-beraet-deutschen-investor-bei-asset-deal-mit-schulte-tengler-gmbh\/\" aria-label=\"3T.LAW ber\u00e4t deutschen Investor bei Asset Deal mit Schulte-Tengler GmbH\"><\/a>\n          <span class=\"meta-category\"><a class=\"blog\" href=\"https:\/\/3t.law\/en\/category\/blog\/\">Blog<\/a><\/span>          \n          <div class=\"post-header\">\n            <h3 class=\"title\"><a href=\"https:\/\/3t.law\/en\/3t-law-beraet-deutschen-investor-bei-asset-deal-mit-schulte-tengler-gmbh\/\"> 3T.LAW ber\u00e4t deutschen Investor bei Asset Deal mit Schulte-Tengler GmbH<\/a><\/h3>\n          <\/div>\n          \n          <div class=\"excerpt\">3T.LAW hat einen deutschen Investor bei der rechtlichen und steuerlichen Strukturierung sowie der Umsetzung des&hellip;<\/div><div class=\"grav-wrap\"><a href=\"https:\/\/3t.law\/en\/author\/lawdmin\/\"><img alt='lawdmin' src='https:\/\/secure.gravatar.com\/avatar\/68d12fb5fb2d127f40294e3759b483915513c7433c73c1ef5d8885fd6ba9ae6a?s=70&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/68d12fb5fb2d127f40294e3759b483915513c7433c73c1ef5d8885fd6ba9ae6a?s=140&#038;d=mm&#038;r=g 2x' class='avatar avatar-70 photo' height='70' width='70' \/><\/a><div class=\"text\"><a href=\"https:\/\/3t.law\/en\/author\/lawdmin\/\" rel=\"author\">lawdmin<\/a><span>March 25, 2025<\/span><\/div><\/div>        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/article>     \n     \n<article id=\"post-5660\" class=\"post-5660 post type-post status-publish format-standard has-post-thumbnail category-blog\">  \n  <div class=\"inner-wrap animated\">\n    <div class=\"post-content\">\n      <div class=\"article-content-wrap\">\n        <div class=\"post-featured-img-wrap\">\n          <a href=\"https:\/\/3t.law\/en\/uebertragung-von-unternehmensbeteiligungen-an-mitarbeiter-zur-nachfolgeregelung-nicht-lohnsteuerpflichtig\/\" aria-label=\"Transfer of Company Shares to Employees for Succession Planning \u2013 Not Subject to Payroll Tax!\"><span class=\"post-featured-img\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"600\" src=\"https:\/\/3t.law\/wp-content\/uploads\/2025\/03\/20250226_3TLAW_GHS_1012_f-900x600.jpg\" class=\"attachment-wide_photography size-wide_photography skip-lazy wp-post-image\" alt=\"\" title=\"\" sizes=\"auto, (min-width: 690px) 40vw, 100vw\" \/><\/span><\/a>          \n        <\/div>\n        <div class=\"post-content-wrap\">\n          <a class=\"entire-meta-link\" href=\"https:\/\/3t.law\/en\/uebertragung-von-unternehmensbeteiligungen-an-mitarbeiter-zur-nachfolgeregelung-nicht-lohnsteuerpflichtig\/\" aria-label=\"Transfer of Company Shares to Employees for Succession Planning \u2013 Not Subject to Payroll Tax!\"><\/a>\n          <span class=\"meta-category\"><a class=\"blog\" href=\"https:\/\/3t.law\/en\/category\/blog\/\">Blog<\/a><\/span>          \n          <div class=\"post-header\">\n            <h3 class=\"title\"><a href=\"https:\/\/3t.law\/en\/uebertragung-von-unternehmensbeteiligungen-an-mitarbeiter-zur-nachfolgeregelung-nicht-lohnsteuerpflichtig\/\"> Transfer of Company Shares to Employees for Succession Planning \u2013 Not Subject to Payroll Tax!<\/a><\/h3>\n          <\/div>\n          \n          <div class=\"excerpt\">\u25ba \u00a0 Anmerkung zu BFH, Urteil v. 20.11.2024 \u2013 VI R 21\/22 Dr. Henning Frase&hellip;<\/div><div class=\"grav-wrap\"><a href=\"https:\/\/3t.law\/en\/author\/lawdmin\/\"><img alt='lawdmin' src='https:\/\/secure.gravatar.com\/avatar\/68d12fb5fb2d127f40294e3759b483915513c7433c73c1ef5d8885fd6ba9ae6a?s=70&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/68d12fb5fb2d127f40294e3759b483915513c7433c73c1ef5d8885fd6ba9ae6a?s=140&#038;d=mm&#038;r=g 2x' class='avatar avatar-70 photo' height='70' width='70' \/><\/a><div class=\"text\"><a href=\"https:\/\/3t.law\/en\/author\/lawdmin\/\" rel=\"author\">lawdmin<\/a><span>February 21, 2025<\/span><\/div><\/div>        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/article>     \n     \n<article id=\"post-5453\" class=\"post-5453 post type-post status-publish format-standard has-post-thumbnail category-blog\">  \n  <div class=\"inner-wrap animated\">\n    <div class=\"post-content\">\n      <div class=\"article-content-wrap\">\n        <div class=\"post-featured-img-wrap\">\n          <a href=\"https:\/\/3t.law\/en\/das-wachstumschancengesetz-in-kraft-seit-28-maerz-2024\/\" aria-label=\"Growth Opportunities Act is finally in force\"><span class=\"post-featured-img\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"600\" src=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-900x600.jpg\" class=\"attachment-wide_photography size-wide_photography skip-lazy wp-post-image\" alt=\"\" title=\"\" sizes=\"auto, (min-width: 690px) 40vw, 100vw\" srcset=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-900x600.jpg 900w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-300x200.jpg 300w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-1024x683.jpg 1024w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-768x512.jpg 768w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-1536x1025.jpg 1536w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-2048x1366.jpg 2048w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-18x12.jpg 18w\" \/><\/span><\/a>          \n        <\/div>\n        <div class=\"post-content-wrap\">\n          <a class=\"entire-meta-link\" href=\"https:\/\/3t.law\/en\/das-wachstumschancengesetz-in-kraft-seit-28-maerz-2024\/\" aria-label=\"Growth Opportunities Act is finally in force\"><\/a>\n          <span class=\"meta-category\"><a class=\"blog\" href=\"https:\/\/3t.law\/en\/category\/blog\/\">Blog<\/a><\/span>          \n          <div class=\"post-header\">\n            <h3 class=\"title\"><a href=\"https:\/\/3t.law\/en\/das-wachstumschancengesetz-in-kraft-seit-28-maerz-2024\/\"> Growth Opportunities Act is finally in force<\/a><\/h3>\n          <\/div>\n          \n          <div class=\"excerpt\">The Growth Opportunities Act was published in the Federal Law Gazette on March 27, 2024. The Act is intended to stimulate investment in order to strengthen Germany's competitiveness. Further changes are...<\/div><div class=\"grav-wrap\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\"><img alt='3team' src='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=70&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=140&#038;d=mm&#038;r=g 2x' class='avatar avatar-70 photo' height='70' width='70' \/><\/a><div class=\"text\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\" rel=\"author\">3team<\/a><span>April 5, 2024<\/span><\/div><\/div>        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/article>     \n     \n<article id=\"post-5255\" class=\"post-5255 post type-post status-publish format-standard has-post-thumbnail category-blog\">  \n  <div class=\"inner-wrap animated\">\n    <div class=\"post-content\">\n      <div class=\"article-content-wrap\">\n        <div class=\"post-featured-img-wrap\">\n          <a href=\"https:\/\/3t.law\/en\/vereinsrecht-aenderungen-und-handlungsbedarf-durch-das-mopeg\/\" aria-label=\"Vereinsrecht &#8211; \u00c4nderungen und Handlungsbedarf durch das MoPeG\"><span class=\"post-featured-img\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"600\" src=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1761_f_sw-900x600.jpg\" class=\"attachment-wide_photography size-wide_photography skip-lazy wp-post-image\" alt=\"\" title=\"\" sizes=\"auto, (min-width: 690px) 40vw, 100vw\" srcset=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1761_f_sw-900x600.jpg 900w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1761_f_sw-300x200.jpg 300w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1761_f_sw-1024x683.jpg 1024w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1761_f_sw-768x512.jpg 768w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1761_f_sw-1536x1024.jpg 1536w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1761_f_sw-2048x1365.jpg 2048w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1761_f_sw-18x12.jpg 18w\" \/><\/span><\/a>          \n        <\/div>\n        <div class=\"post-content-wrap\">\n          <a class=\"entire-meta-link\" href=\"https:\/\/3t.law\/en\/vereinsrecht-aenderungen-und-handlungsbedarf-durch-das-mopeg\/\" aria-label=\"Vereinsrecht &#8211; \u00c4nderungen und Handlungsbedarf durch das MoPeG\"><\/a>\n          <span class=\"meta-category\"><a class=\"blog\" href=\"https:\/\/3t.law\/en\/category\/blog\/\">Blog<\/a><\/span>          \n          <div class=\"post-header\">\n            <h3 class=\"title\"><a href=\"https:\/\/3t.law\/en\/vereinsrecht-aenderungen-und-handlungsbedarf-durch-das-mopeg\/\"> Association Law - Changes and Need for Action arising from the MoPeG<\/a><\/h3>\n          <\/div>\n          \n          <div class=\"excerpt\">The registration of an association as a \"registered association\" (e.V.) in the association registry (Vereinsregister) is not mandatory. There are also ...<\/div><div class=\"grav-wrap\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\"><img alt='3team' src='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=70&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=140&#038;d=mm&#038;r=g 2x' class='avatar avatar-70 photo' height='70' width='70' \/><\/a><div class=\"text\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\" rel=\"author\">3team<\/a><span>January 19, 2024<\/span><\/div><\/div>        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/article>     \n     \n<article id=\"post-5202\" class=\"post-5202 post type-post status-publish format-standard has-post-thumbnail category-blog\">  \n  <div class=\"inner-wrap animated\">\n    <div class=\"post-content\">\n      <div class=\"article-content-wrap\">\n        <div class=\"post-featured-img-wrap\">\n          <a href=\"https:\/\/3t.law\/en\/mindestbesteuerungsrichtlinien-umsetzungsgesetz\/\" aria-label=\"Minimum Taxation Guideline Implementation Act\"><span class=\"post-featured-img\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"600\" src=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/3t_tax_p-900x600.webp\" class=\"attachment-wide_photography size-wide_photography skip-lazy wp-post-image\" alt=\"\" title=\"\" sizes=\"auto, (min-width: 690px) 40vw, 100vw\" srcset=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/3t_tax_p-900x600.webp 900w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/3t_tax_p-300x200.webp 300w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/3t_tax_p-1024x683.webp 1024w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/3t_tax_p-768x512.webp 768w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/3t_tax_p-1536x1025.webp 1536w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/3t_tax_p-2048x1366.webp 2048w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/3t_tax_p-18x12.webp 18w\" \/><\/span><\/a>          \n        <\/div>\n        <div class=\"post-content-wrap\">\n          <a class=\"entire-meta-link\" href=\"https:\/\/3t.law\/en\/mindestbesteuerungsrichtlinien-umsetzungsgesetz\/\" aria-label=\"Minimum Taxation Guideline Implementation Act\"><\/a>\n          <span class=\"meta-category\"><a class=\"blog\" href=\"https:\/\/3t.law\/en\/category\/blog\/\">Blog<\/a><\/span>          \n          <div class=\"post-header\">\n            <h3 class=\"title\"><a href=\"https:\/\/3t.law\/en\/mindestbesteuerungsrichtlinien-umsetzungsgesetz\/\"> Minimum Taxation Guideline Implementation Act<\/a><\/h3>\n          <\/div>\n          \n          <div class=\"excerpt\">The EU Guideline 2022\/2523 to ensure global minimum taxation for multinational enterprise groups and large domestic groups was to be implemented into (German) national tax law before<\/div><div class=\"grav-wrap\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\"><img alt='3team' src='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=70&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=140&#038;d=mm&#038;r=g 2x' class='avatar avatar-70 photo' height='70' width='70' \/><\/a><div class=\"text\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\" rel=\"author\">3team<\/a><span>December 22, 2023<\/span><\/div><\/div>        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/article>     \n     \n<article id=\"post-5152\" class=\"post-5152 post type-post status-publish format-standard has-post-thumbnail category-blog\">  \n  <div class=\"inner-wrap animated\">\n    <div class=\"post-content\">\n      <div class=\"article-content-wrap\">\n        <div class=\"post-featured-img-wrap\">\n          <a href=\"https:\/\/3t.law\/en\/zukunftsfinanzierungsgesetz\/\" aria-label=\"Future Financing Act: Overview of modifications to company law and capital market law\"><span class=\"post-featured-img\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"600\" src=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-900x600.jpg\" class=\"attachment-wide_photography size-wide_photography skip-lazy wp-post-image\" alt=\"\" title=\"\" sizes=\"auto, (min-width: 690px) 40vw, 100vw\" srcset=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-900x600.jpg 900w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-300x200.jpg 300w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-1024x683.jpg 1024w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-768x512.jpg 768w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-1536x1025.jpg 1536w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-2048x1366.jpg 2048w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1651_f_sw-18x12.jpg 18w\" \/><\/span><\/a>          \n        <\/div>\n        <div class=\"post-content-wrap\">\n          <a class=\"entire-meta-link\" href=\"https:\/\/3t.law\/en\/zukunftsfinanzierungsgesetz\/\" aria-label=\"Future Financing Act: Overview of modifications to company law and capital market law\"><\/a>\n          <span class=\"meta-category\"><a class=\"blog\" href=\"https:\/\/3t.law\/en\/category\/blog\/\">Blog<\/a><\/span>          \n          <div class=\"post-header\">\n            <h3 class=\"title\"><a href=\"https:\/\/3t.law\/en\/zukunftsfinanzierungsgesetz\/\"> Future Financing Act: Overview of modifications to company law and capital market law<\/a><\/h3>\n          <\/div>\n          \n          <div class=\"excerpt\">The Future Financing Act was passed by the German Bundestag on November 17, 2023 and took effect on January 1, 2024.<\/div><div class=\"grav-wrap\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\"><img alt='3team' src='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=70&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=140&#038;d=mm&#038;r=g 2x' class='avatar avatar-70 photo' height='70' width='70' \/><\/a><div class=\"text\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\" rel=\"author\">3team<\/a><span>December 8, 2023<\/span><\/div><\/div>        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/article>     \n     \n<article id=\"post-5144\" class=\"post-5144 post type-post status-publish format-standard has-post-thumbnail category-blog\">  \n  <div class=\"inner-wrap animated\">\n    <div class=\"post-content\">\n      <div class=\"article-content-wrap\">\n        <div class=\"post-featured-img-wrap\">\n          <a href=\"https:\/\/3t.law\/en\/mitarbeiterbeteiligungsmodelle\/\" aria-label=\"Tax Improvements for Management and Employee Participation Models Starting January 1, 2024\"><span class=\"post-featured-img\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"600\" src=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1597_f_sw-900x600.jpg\" class=\"attachment-wide_photography size-wide_photography skip-lazy wp-post-image\" alt=\"\" title=\"\" sizes=\"auto, (min-width: 690px) 40vw, 100vw\" \/><\/span><\/a>          \n        <\/div>\n        <div class=\"post-content-wrap\">\n          <a class=\"entire-meta-link\" href=\"https:\/\/3t.law\/en\/mitarbeiterbeteiligungsmodelle\/\" aria-label=\"Tax Improvements for Management and Employee Participation Models Starting January 1, 2024\"><\/a>\n          <span class=\"meta-category\"><a class=\"blog\" href=\"https:\/\/3t.law\/en\/category\/blog\/\">Blog<\/a><\/span>          \n          <div class=\"post-header\">\n            <h3 class=\"title\"><a href=\"https:\/\/3t.law\/en\/mitarbeiterbeteiligungsmodelle\/\"> Tax Improvements for Management and Employee Participation Models Starting January 1, 2024<\/a><\/h3>\n          <\/div>\n          \n          <div class=\"excerpt\">Verbesserungen bei der Besteuerung von Management- und Mitarbeiterbeteiligungsmodellen durch das Zukunftsfinanzierungsgesetz Das Zukunftsfinanzierungsgesetz, welches nebst&hellip;<\/div><div class=\"grav-wrap\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\"><img alt='3team' src='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=70&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=140&#038;d=mm&#038;r=g 2x' class='avatar avatar-70 photo' height='70' width='70' \/><\/a><div class=\"text\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\" rel=\"author\">3team<\/a><span>December 4, 2023<\/span><\/div><\/div>        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/article>     \n     \n<article id=\"post-4884\" class=\"post-4884 post type-post status-publish format-standard has-post-thumbnail category-blog\">  \n  <div class=\"inner-wrap animated\">\n    <div class=\"post-content\">\n      <div class=\"article-content-wrap\">\n        <div class=\"post-featured-img-wrap\">\n          <a href=\"https:\/\/3t.law\/en\/wegzugsbesteuerung-und-lediglich-voruebergehende-abwesenheit\/\" aria-label=\"No German exit tax in case of temporary absence from and return to Germany\"><span class=\"post-featured-img\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"600\" src=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1648_f_sw-900x600.jpg\" class=\"attachment-wide_photography size-wide_photography skip-lazy wp-post-image\" alt=\"\" title=\"\" sizes=\"auto, (min-width: 690px) 40vw, 100vw\" srcset=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1648_f_sw-900x600.jpg 900w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1648_f_sw-300x200.jpg 300w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1648_f_sw-1024x683.jpg 1024w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1648_f_sw-768x512.jpg 768w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1648_f_sw-1536x1025.jpg 1536w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1648_f_sw-2048x1366.jpg 2048w, https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1648_f_sw-18x12.jpg 18w\" \/><\/span><\/a>          \n        <\/div>\n        <div class=\"post-content-wrap\">\n          <a class=\"entire-meta-link\" href=\"https:\/\/3t.law\/en\/wegzugsbesteuerung-und-lediglich-voruebergehende-abwesenheit\/\" aria-label=\"No German exit tax in case of temporary absence from and return to Germany\"><\/a>\n          <span class=\"meta-category\"><a class=\"blog\" href=\"https:\/\/3t.law\/en\/category\/blog\/\">Blog<\/a><\/span>          \n          <div class=\"post-header\">\n            <h3 class=\"title\"><a href=\"https:\/\/3t.law\/en\/wegzugsbesteuerung-und-lediglich-voruebergehende-abwesenheit\/\"> No German exit tax in case of temporary absence from and return to Germany<\/a><\/h3>\n          <\/div>\n          \n          <div class=\"excerpt\">German Federal Fiscal Court overrules German Ministry of Finance and local tax court ...<\/div><div class=\"grav-wrap\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\"><img alt='3team' src='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=70&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=140&#038;d=mm&#038;r=g 2x' class='avatar avatar-70 photo' height='70' width='70' \/><\/a><div class=\"text\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\" rel=\"author\">3team<\/a><span>May 5, 2023<\/span><\/div><\/div>        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/article>     \n     \n<article id=\"post-4831\" class=\"post-4831 post type-post status-publish format-standard has-post-thumbnail category-blog\">  \n  <div class=\"inner-wrap animated\">\n    <div class=\"post-content\">\n      <div class=\"article-content-wrap\">\n        <div class=\"post-featured-img-wrap\">\n          <a href=\"https:\/\/3t.law\/en\/wandeldarlehen-mit-gmbh-notar-erforderlich\/\" aria-label=\"Convertible loan with GmbH: notary required? Uncertainty due to new ruling (OLG Zweibr\u00fccken, 17.5.2022)\"><span class=\"post-featured-img\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"600\" src=\"https:\/\/3t.law\/wp-content\/uploads\/2024\/01\/20231215_3TLAW_GHS1608_f_sw-900x600.jpg\" class=\"attachment-wide_photography size-wide_photography skip-lazy wp-post-image\" alt=\"\" title=\"\" sizes=\"auto, (min-width: 690px) 40vw, 100vw\" \/><\/span><\/a>          \n        <\/div>\n        <div class=\"post-content-wrap\">\n          <a class=\"entire-meta-link\" href=\"https:\/\/3t.law\/en\/wandeldarlehen-mit-gmbh-notar-erforderlich\/\" aria-label=\"Convertible loan with GmbH: notary required? Uncertainty due to new ruling (OLG Zweibr\u00fccken, 17.5.2022)\"><\/a>\n          <span class=\"meta-category\"><a class=\"blog\" href=\"https:\/\/3t.law\/en\/category\/blog\/\">Blog<\/a><\/span>          \n          <div class=\"post-header\">\n            <h3 class=\"title\"><a href=\"https:\/\/3t.law\/en\/wandeldarlehen-mit-gmbh-notar-erforderlich\/\"> Convertible loan with GmbH: notary required? Uncertainty due to new ruling (OLG Zweibr\u00fccken, 17.5.2022)<\/a><\/h3>\n          <\/div>\n          \n          <div class=\"excerpt\">In Germany (but also elsewhere) especially young companies in an initial growth phase (pre-seed) or as bridge financing raise capital by Convertible Loan Arrangements (CLA\u2019s)...<\/div><div class=\"grav-wrap\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\"><img alt='3team' src='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=70&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/c43807baf00139fabbd97f9213cc7830d9b0a483fea004674b1c4bb1cb2ba233?s=140&#038;d=mm&#038;r=g 2x' class='avatar avatar-70 photo' height='70' width='70' \/><\/a><div class=\"text\"><a href=\"https:\/\/3t.law\/en\/author\/3team\/\" rel=\"author\">3team<\/a><span>February 21, 2023<\/span><\/div><\/div>        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/article>    \n    <\/div><!--\/posts container-->\n    \n      \n<\/div><!--\/post area-->\n\n  \n\n<\/div>\n\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"In Germany (but also elsewhere) especially young companies in an initial growth phase (pre-seed) or as bridge financing raise capital by Convertible Loan Arrangements (CLA\u2019s). The conversion option into equity...","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-703","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/pages\/703","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/comments?post=703"}],"version-history":[{"count":15,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/pages\/703\/revisions"}],"predecessor-version":[{"id":5428,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/pages\/703\/revisions\/5428"}],"wp:attachment":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/media?parent=703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}