{"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\/de\/neue-rechtsform-fur-start-ups-in-osterreich\/","title":{"rendered":"Neue Rechtsform f\u00fcr Startups in \u00d6sterreich\n7. Juni. 2023"},"content":{"rendered":"<p style=\"font-weight: 400;\">Es tut sich was im Gesellschaftsrecht in \u00d6sterreich!<\/p>\n<p style=\"font-weight: 400;\">Vor kurzem wurde das Startup-Paket zur Einf\u00fchrung der flexiblen Kapitalgesellschaft #FlexKapG als neue Kapitalgesellschaftsform in \u00d6sterreich vorgestellt, um \u00d6sterreich als Standort f\u00fcr Gr\u00fcnder:innen attraktiver zu machen.<\/p>\n<p style=\"font-weight: 400;\">Der Entwurf wurde am 30.5 2023 ver\u00f6ffentlicht und soll am 01.11.2023 in Kraft treten.<\/p>\n<p style=\"font-weight: 400;\">Wir haben die wichtigsten Neuerungen f\u00fcr Sie:<\/p>\n<ul>\n<li>1. Senkung des Mindeststammkapitals einer GmbH von 35.000 \u20ac auf 10.000\u20ac, davon sind bei der Gr\u00fcndung mindestens 5.000 \u20ac Bar einzuzahlen<\/li>\n<li>2. Gesellschaftsrechtliche Mitarbeiterbeteiligung durch eine neue Anteilsklasse. Es wird die T\u00fcr zur Ausgabe von Unternehmenswert-Anteilen im Ausma\u00df von bis zu 25% des Stammkapitals ge\u00f6ffnet, die zwar ein Teilnahme-, aber kein Stimmrecht in der Generalversammlung begr\u00fcnden. Eckpunkte der Mitarbeiterkapitalbeteiligung sind ein pauschaler Steuersatz einerseits sowie Beg\u00fcnstigungen bei Sozialversicherungsbeitr\u00e4gen und Lohnnebenkosten. Eine \u201eStart-up-Mitarbeiterbeteiligung\u201c setzt u.a. voraus, dass es sich um ein Unternehmen unter einer bestimmten Gr\u00f6\u00dfe handelt:\n<ul>\n<li>nicht mehr als 100 Arbeitnehmer.<\/li>\n<li>Umsatz von nicht mehr als 40Mio \u20ac<\/li>\n<li>unter 10 Jahre alt<\/li>\n<\/ul>\n<\/li>\n<li>Erleichterung bei Umlaufbeschl\u00fcssen: der Gesellschaftsvertrag kann vorsehen, dass f\u00fcr eine schriftliche Abstimmung das Einverst\u00e4ndnis aller Gesellschafter nicht notwendig ist und die Einhaltung der Textform ausreicht<\/li>\n<li>Kapitalma\u00dfnahmen wie bei der AG: bedingte Kapitalerh\u00f6hung und genehmigtes Kapital<\/li>\n<li>Anteils\u00fcbertragungen und \u00dcbernahmeerkl\u00e4rungen auch durch anwaltliche Urkunde m\u00f6glich<\/li>\n<li>Nun wird der Erwerb eigener Gesch\u00e4ftsanteile durch die Gesellschaft bis zu einem Drittel des Stammkapitals zul\u00e4ssig.<\/li>\n<li>Einfachere Umwandlungsm\u00f6glichkeit in eine AG oder 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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