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Latest articles
EU KIDS ACT: towards a safer digital environment for children
On 17 September 2026, the European Commission presented the proposal for the EU KIDS Act Regulation, aimed at strengthening the protection of children in the digital environment. The initiative establishes specific obligations for certain digital services accessible to children, including social networks (such as Instagram and Facebook), video-sharing platforms (such as YouTube or TikTok), video […]
The risks of not paying up share capital when incorporating a spanish S.L.
Since 2022, an S.L. may be incorporated with a minimum share capital of 1 euro and, since 2018, it has not been necessary to provide a bank certificate evidencing payment of the capital in the deed of incorporation. This flexibility, although it facilitates and speeds up the incorporation of S.L.s, gives rise to legal consequences […]
Reverse vesting as a founder retention mechanism in emerging companies
In M&A transactions, it is quite common to encounter contractual clauses whose content does not derive directly from any statutory provision, but which emerge through repeated use and eventually become almost standard market practice. This is particularly striking in European jurisdictions, where company law is relatively heavily regulated. However, investment transactions involve an extraordinarily wide […]












