Thomas Poschenrieder successfully completes his doctorate

Our scholarship holder and former research associate, Thomas Poschenrieder, successfully took the oral examination to conclude his doctoral procedures in December 2023.

Thomas Poschenrieder with Professor Wolfgang Schön (left) and Professor Hans-Georg Hermann, LMU (right).

Thomas Poschenrieder's dissertation "Das Agio im System des Kapitalschutzes der Unternehmensfinanzierung" deals with the capital protection of the share premium in German, English and European corporate law and takes the differences in the three regulatory systems as an opportunity to decipher the reason for and content of the special treatment of the share premium. The work combines legal comparison, differentiation of various teleological justifications (creditor protection, minority protection, capital market protection) and the systematic comparison of multiple forms of financing outside the core area of capital raising, considering the respective accounting requirements. This results in a fundamentally new view of the share premium, which enables new and, at the same time, balanced criteria for the treatment of share premiums de lege lata and de lege ferenda.

Thomas Poschenrieder, M.A., worked at the Institute from August 2011 to 2017. His other research interests include private law, corporate and commercial law, tax law and legal theory. He also holds a Master's degree in philosophy and classical philology and has published on Thucydides' philosophy of history. He left the Institute in 2017 and now works at the law firm SZA Schilling, Zutt & Anschütz.

January 2024