{"id":55789,"date":"2023-06-07T13:56:55","date_gmt":"2023-06-07T11:56:55","guid":{"rendered":"https:\/\/www.nzp.de\/?p=55789"},"modified":"2026-08-13T13:59:56","modified_gmt":"2026-08-13T11:59:56","slug":"new-legal-form-for-startups-in-austria","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/cat\/nova-forma-juridica-per-a-startups-a-austria\/","title":{"rendered":"Nou model legal per a startups a \u00c0ustria"},"content":{"rendered":"<p style=\"font-weight: 400;\">Les coses estan en moviment en el dret societari austr\u00edac.<\/p>\n<p style=\"font-weight: 400;\">El paquet de startup presentat recentment introdueix la companyia flexible, o #FlexKapG, com una nova forma de societat de responsabilitat limitada a \u00c0ustria, amb l'objectiu de fer d'\u00c0ustria una ubicaci\u00f3 m\u00e9s atractiva per als fundadors.<\/p>\n<p style=\"font-weight: 400;\">L'esborrany es va publicar el 30 de maig de 2023 i s'espera que entri en vigor l'1 de novembre de 2023.<\/p>\n<p style=\"font-weight: 400;\">Hem resumit a continuaci\u00f3 els canvis clau per a vost\u00e8:<\/p>\n<ul>\n<li>Reducci\u00f3 del capital social m\u00ednim d'una GmbH de 35.000 EUR a 10.000 EUR, dels quals almenys 5.000 EUR s'han de pagar en efectiu en el moment de la constituci\u00f3.<\/li>\n<li>Participaci\u00f3 dels empleats en dret societari mitjan\u00e7ant una nova classe d'accions. La reforma obre la porta a emetre accions de valor de la companyia per un import de fins a 251 TP3T del capital social. Aquestes accions atorguen drets de participaci\u00f3, per\u00f2 no drets de vot a l'assemblea general. Les caracter\u00edstiques clau de la participaci\u00f3 dels empleats en el capital inclouen un tipus impositiu \u00fanic, aix\u00ed com avantatges pel que fa a les cotitzacions a la seguretat social i als costos salarials accessoris. Un acord de participaci\u00f3 dels empleats en una \u201cstartup\u201d requereix, entre altres coses, que l'empresa es mantingui per sota d'una determinada mida:\n<ul>\n<li>no m\u00e9s de 100 empleats;<\/li>\n<li>facturaci\u00f3 de com a m\u00e0xim 40 milions d'euros;<\/li>\n<li>menys de 10 anys.<\/li>\n<\/ul>\n<\/li>\n<li>Facilitat de les resolucions circulars: els estatuts poden establir que no cal el consentiment un\u00e0nime de tots els accionistes per al vot per escrit i que n'\u00e9s suficient el compliment de la forma escrita.<\/li>\n<li>Mesures de capital comparables a les disponibles per a les societats an\u00f2nimes: augmentos de capital condicionals i capital autoritzat.<\/li>\n<li>Les transfer\u00e8ncies d'accions i les declaracions de subscripci\u00f3 tamb\u00e9 es poden fer mitjan\u00e7ant escriptura de poder notarial.<\/li>\n<li>L'adquisici\u00f3 per part de l'empresa de les seves pr\u00f2pies accions ara estar\u00e0 permesa fins a un ter\u00e7 del capital social.<\/li>\n<li>Conversi\u00f3 m\u00e9s senzilla en una societat an\u00f2nima o una GmbH.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Things are moving in Austrian corporate law. The recently presented startup package introduces the flexible company, or #FlexKapG, as a new form of limited liability company in Austria, with the aim of making Austria a more attractive location for founders. The draft was published on 30 May 2023 and is expected to enter into force [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":55790,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-55789","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Things are moving in Austrian corporate law. 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