{"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\/es\/new-legal-form-for-startups-in-austria\/","title":{"rendered":"New Legal Form for Startups in Austria"},"content":{"rendered":"<p style=\"font-weight: 400;\">Things are moving in Austrian corporate law.<\/p>\n<p style=\"font-weight: 400;\">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.<\/p>\n<p style=\"font-weight: 400;\">The draft was published on 30 May 2023 and is expected to enter into force on 1 November 2023.<\/p>\n<p style=\"font-weight: 400;\">We have summarised the key changes for you below:<\/p>\n<ul>\n<li>Reduction of the minimum share capital of a GmbH from EUR 35,000 to EUR 10,000, of which at least EUR 5,000 must be paid in cash upon formation.<\/li>\n<li>Corporate-law employee participation through a new class of shares. The reform opens the door to issuing company-value shares amounting to up to 25% of the share capital. These shares confer participation rights, but no voting rights in the general meeting. Key features of employee equity participation include a flat tax rate, as well as benefits regarding social security contributions and ancillary wage costs. A \u201cstartup employee participation\u201d arrangement requires, among other things, that the company remain below a certain size:\n<ul>\n<li>no more than 100 employees;<\/li>\n<li>turnover of no more than EUR 40 million;<\/li>\n<li>less than 10 years old.<\/li>\n<\/ul>\n<\/li>\n<li>Facilitation of circular resolutions: the articles of association may provide that unanimous consent of all shareholders is not required for written voting and that compliance with text form is sufficient.<\/li>\n<li>Capital measures comparable to those available for stock corporations: conditional capital increases and authorised capital.<\/li>\n<li>Transfers of shares and subscription declarations may also be made by attorney\u2019s deed.<\/li>\n<li>The acquisition by the company of its own shares will now be permitted up to one third of the share capital.<\/li>\n<li>Simpler conversion into a stock corporation or a 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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The draft was published on 30 May 2023 and is expected to enter into force\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Vajk Varai-Jeges\"\/>\n\t<meta name=\"google-site-verification\" content=\"0ZCEmvP3Jss6hqLOqbcJenXmykbTzE02xFLyiDZx5i8\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/www.nzp.de\/es\/new-legal-form-for-startups-in-austria\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.0.1\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/new-legal-form-for-startups-in-austria\\\/#article\",\"name\":\"New Legal Form for Startups in Austria | NZP NAGY LEGAL\",\"headline\":\"New Legal Form for Startups in Austria\",\"author\":{\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/author\\\/vajk-varai-jegesnzp-de\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.nzp.de\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/Kep31.png\",\"width\":908,\"height\":680},\"datePublished\":\"2023-06-07T13:56:55+02:00\",\"dateModified\":\"2026-08-13T13:59:56+02:00\",\"inLanguage\":\"es-ES\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/new-legal-form-for-startups-in-austria\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/new-legal-form-for-startups-in-austria\\\/#webpage\"},\"articleSection\":\"News\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/new-legal-form-for-startups-in-austria\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.nzp.de\\\/es\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/category\\\/news-en\\\/#listItem\",\"name\":\"News\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/category\\\/news-en\\\/#listItem\",\"position\":2,\"name\":\"News\",\"item\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/category\\\/news-en\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/new-legal-form-for-startups-in-austria\\\/#listItem\",\"name\":\"New Legal Form for Startups in Austria\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/new-legal-form-for-startups-in-austria\\\/#listItem\",\"position\":3,\"name\":\"New Legal Form for Startups in Austria\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/category\\\/news-en\\\/#listItem\",\"name\":\"News\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/#organization\",\"name\":\"NZP NAGY LEGAL\",\"description\":\"Deutsches und Internationales Wirtschaftsrecht\",\"url\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.nzp.de\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/cropped-nzp_logo_w.png\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/new-legal-form-for-startups-in-austria\\\/#organizationLogo\",\"width\":270,\"height\":87},\"image\":{\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/new-legal-form-for-startups-in-austria\\\/#organizationLogo\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/author\\\/vajk-varai-jegesnzp-de\\\/#author\",\"url\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/author\\\/vajk-varai-jegesnzp-de\\\/\",\"name\":\"Vajk Varai-Jeges\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/new-legal-form-for-startups-in-austria\\\/#authorImage\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8e57566dff855031fe61ccc842435b6ba2a68e93d8ec6bff9d1d2e99e0981012?s=96&d=mm&r=g\",\"width\":96,\"height\":96,\"caption\":\"Vajk Varai-Jeges\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/new-legal-form-for-startups-in-austria\\\/#webpage\",\"url\":\"https:\\\/\\\/www.nzp.de\\\/es\\\/new-legal-form-for-startups-in-austria\\\/\",\"name\":\"New Legal Form for Startups in Austria | NZP NAGY LEGAL\",\"description\":\"Things are moving in Austrian corporate law. 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