Author · VEKTORA Law Firm
Immo Ait
Stapelfeld
Founder of VEKTORA. Advises startups on corporate law, fundraising, and tax. As someone who has founded companies and sat on the other side of the table.
Education
- Universität BremenFirst State Exam, Law
- Christian-Albrechts-Universität zu KielDoctorate
- Hanseatisches OberlandesgerichtLegal Clerkship (Referendariat)
Career
- Freshfields Bruckhaus DeringerHamburg
- PricewaterhouseCoopers (PwC)
- BakerHostetlerNew York
- 913.aiFounder
- KnowthedrillsFounder
- VEKTORAFounder
Practice Areas
Speaking
Regular speaker at startup, legal, and tech events across Germany and Europe.
Keynote or panel inquiryPublications
037- Brief
Business bank account for foreign GmbH founders: § 7 GmbHG decoded
Business bank account for foreign GmbH founders: why § 7 Abs. 2 GmbHG (EUR 12.500) breaks most fintechs, and the three workarounds that actually clear the Handelsregister.
- Byte
Auslandsbeurkundung: when a foreign notary works for your German GmbH
Auslandsbeurkundung works for German GmbH share transfers per BGH II ZB 6/13. It does not work for formations, articles changes, or online procedures.
- Brief
Place of effective management: when a foreign founder still triggers German corporate tax
If your GmbH is registered in Germany, it owes German corporate tax — your foreign residence does not change that. § 10 AO matters for three other scenarios.
- Brief
BAG Workday Ruling: HR Data Processing Without § 26 BDSG
After BAG 8 AZR 209/21 (8 May 2025) § 26 (1) BDSG is inapplicable as Art. 88 DSGVO opening clause. German startups must base HR data on Art. 6 (1) DSGVO directly.
- Byte
Leaver-Call-Options in Manager Equity after BGH II ZR 71/24
BGH II ZR 71/24 (10.02.2026): leaver-call-options on manager equity stakes are valid under § 138 BGB if the stake stays an incentive without co-owner status.
- Byte
Delete Non-Mandatory Director Data from the Handelsregister
BGH II ZB 2/25 (18.02.2026) lets GmbH directors delete non-mandatory personal data such as private addresses and signatures from the Handelsregister.
- Brief
SHA Key Clauses for German Startups: What Matters in Your First Round
SHA key clauses for German startups: what investors push for, what founders should hold, and how the BGH Hinauskündigung doctrine constrains drag-along.
- Brief
Cookie Consent in Germany: What Startup Founders Need to Know
Cookie consent in Germany needs two layers: TDDDG for device storage, GDPR for the processing afterwards. What banners must show and what auditors flag.
- Byte
EUR 1,000 Entlastungsprämie 2026: failed plan (§ 3 Nr. 11d EStG-E)
After the Bundesrat refused consent on 8 May 2026, the coalition decided on 12 May 2026 not to invoke the Vermittlungsausschuss. § 3 Nr. 11d EStG will not enter into force.
- Brief
Vesting and Bad-Leaver Clauses for German Startups After BAG 10 AZR 67/24
Forfeiture of vested virtual options on voluntary resignation is invalid in Germany since BAG 19.03.2025. What founders need to redraft in their VSOPs.
Every post cites primary sources, is dated, and is re-verified against current law on a schedule.
Read the editorial policyContact
- immo@vektora.eu
- Phone
- +49 173 639 8988
- Address
- Ballindamm 39
20095 Hamburg - /in/immoaitstapelfeld