{"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\/nueva-forma-juridica-para-las-empresas-emergentes-en-austria\/","title":{"rendered":"Nueva forma jur\u00eddica para las empresas emergentes en Austria"},"content":{"rendered":"<p style=\"font-weight: 400;\">Hay novedades en el derecho mercantil austriaco.<\/p>\n<p style=\"font-weight: 400;\">El paquete para startups presentado recientemente introduce la \u00abempresa flexible\u00bb, o #FlexKapG, como una nueva forma de sociedad de responsabilidad limitada en Austria, con el objetivo de convertir a Austria en un lugar m\u00e1s atractivo para los emprendedores.<\/p>\n<p style=\"font-weight: 400;\">El borrador se public\u00f3 el 30 de mayo de 2023 y se prev\u00e9 que entre en vigor el 1 de noviembre de 2023.<\/p>\n<p style=\"font-weight: 400;\">A continuaci\u00f3n te resumimos los cambios m\u00e1s importantes:<\/p>\n<ul>\n<li>Reducci\u00f3n del capital social m\u00ednimo de una GmbH de 35 000 euros a 10 000 euros, de los cuales al menos 5 000 euros deben aportarse en efectivo en el momento de la constituci\u00f3n.<\/li>\n<li>Participaci\u00f3n de los trabajadores en el derecho de sociedades mediante una nueva clase de acciones. La reforma abre la puerta a la emisi\u00f3n de acciones de valor empresarial por un importe de hasta el 25% del capital social. Estas acciones confieren derechos de participaci\u00f3n, pero no derechos de voto en la junta general. Entre las caracter\u00edsticas principales de la participaci\u00f3n de los trabajadores en el capital se incluyen un tipo impositivo fijo, as\u00ed como ventajas en materia de cotizaciones a la Seguridad Social y costes salariales accesorios. Un acuerdo de \u201cparticipaci\u00f3n de los trabajadores en empresas emergentes\u201d exige, entre otras cosas, que la empresa no supere un determinado tama\u00f1o:\n<ul>\n<li>no m\u00e1s de 100 empleados;<\/li>\n<li>una facturaci\u00f3n que no supere los 40 millones de euros;<\/li>\n<li>que tenga menos de 10 a\u00f1os.<\/li>\n<\/ul>\n<\/li>\n<li>Facilitaci\u00f3n de la adopci\u00f3n de acuerdos por escrito: los estatutos sociales pueden establecer que no se requiera el consentimiento un\u00e1nime de todos los accionistas para la votaci\u00f3n por escrito y que baste con cumplir el requisito de la forma escrita.<\/li>\n<li>Medidas de capital comparables a las disponibles para las sociedades an\u00f3nimas: ampliaciones de capital condicionales y capital autorizado.<\/li>\n<li>Las transmisiones de acciones y las declaraciones de suscripci\u00f3n tambi\u00e9n pueden realizarse mediante escritura notarial.<\/li>\n<li>A partir de ahora, se permitir\u00e1 que la empresa adquiera acciones propias hasta un tercio del capital social.<\/li>\n<li>Conversi\u00f3n m\u00e1s sencilla en una sociedad an\u00f3nima o en 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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