{"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\/tr\/avusturyadaki-girisimler-icin-yeni-tuzel-kisilik-turu\/","title":{"rendered":"Avusturya\u2019da Startuplar \u0130\u00e7in Yeni \u015eirket T\u00fcr\u00fc"},"content":{"rendered":"<p style=\"font-weight: 400;\">Avusturya \u015firketler hukukunda \u00f6nemli geli\u015fmeler ya\u015fan\u0131yor.<\/p>\n<p style=\"font-weight: 400;\">K\u0131sa s\u00fcre \u00f6nce a\u00e7\u0131klanan startup paketi, Avusturya\u2019y\u0131 giri\u015fimciler a\u00e7\u0131s\u0131ndan daha cazip bir kurulu\u015f yeri h\u00e2line getirmek amac\u0131yla yeni bir limited \u015firket t\u00fcr\u00fc olan Esnek \u015eirketi (Flexible Company \u2013 #FlexKapG) getiriyor.<\/p>\n<p style=\"font-weight: 400;\">Tasar\u0131 30 May\u0131s 2023 tarihinde yay\u0131mland\u0131. D\u00fczenlemenin 1 Kas\u0131m 2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmesi bekleniyor.<\/p>\n<p style=\"font-weight: 400;\">Ba\u015fl\u0131ca de\u011fi\u015fiklikleri a\u015fa\u011f\u0131da \u00f6zetledik:<\/p>\n<ul>\n<li>GmbH i\u00e7in asgari esas sermaye 35.000 EUR\u2019dan 10.000 EUR\u2019ya d\u00fc\u015f\u00fcr\u00fcl\u00fcyor. Bunun en az 5.000 EUR\u2019sunun kurulu\u015f s\u0131ras\u0131nda nakden \u00f6denmesi gerekiyor.<\/li>\n<li>Yeni bir pay t\u00fcr\u00fcyle \u00e7al\u0131\u015fanlar\u0131n \u015firkete ortak olmas\u0131 m\u00fcmk\u00fcn h\u00e2le geliyor. Reform, esas sermayenin \u2019ine kadar \u015firket de\u011fer pay\u0131 \u00e7\u0131kar\u0131lmas\u0131na imk\u00e2n tan\u0131yor. Bu paylar ortakl\u0131k haklar\u0131 sa\u011fl\u0131yor ancak genel kurulda oy hakk\u0131 vermiyor. \u00c7al\u0131\u015fanlar\u0131n pay sahipli\u011fine ili\u015fkin ba\u015fl\u0131ca avantajlar aras\u0131nda sabit oranl\u0131 vergilendirme ile sosyal g\u00fcvenlik primleri ve \u00fccretlere ba\u011fl\u0131 ek maliyetlere ili\u015fkin avantajlar bulunuyor. \u201cStartup \u00e7al\u0131\u015fan ortakl\u0131\u011f\u0131\u201d modelinden yararlan\u0131labilmesi i\u00e7in \u015firketin belirli b\u00fcy\u00fckl\u00fck s\u0131n\u0131rlar\u0131n\u0131 a\u015fmamas\u0131 gerekiyor:\n<ul>\n<li>En fazla 100 \u00e7al\u0131\u015fan;<\/li>\n<li>En fazla 40 milyon EUR ciro;<\/li>\n<li>\u015eirketin 10 y\u0131ldan daha k\u0131sa s\u00fcre \u00f6nce kurulmu\u015f olmas\u0131.<\/li>\n<\/ul>\n<\/li>\n<li>Yaz\u0131l\u0131 karar alma s\u00fcreci kolayla\u015ft\u0131r\u0131l\u0131yor. Esas s\u00f6zle\u015fmede, yaz\u0131l\u0131 oylama i\u00e7in t\u00fcm pay sahiplerinin oybirli\u011fiyle onay\u0131n\u0131n aranmayaca\u011f\u0131 ve metin bi\u00e7iminin yeterli olaca\u011f\u0131 kararla\u015ft\u0131r\u0131labilecek.<\/li>\n<li>Anonim \u015firketlerdeki sermaye i\u015flemlerine benzer imk\u00e2nlar getiriliyor. \u015earta ba\u011fl\u0131 sermaye art\u0131r\u0131m\u0131 ve kay\u0131tl\u0131 sermaye bunlar aras\u0131nda yer al\u0131yor.<\/li>\n<li>Pay devirleri ve pay taahh\u00fct beyanlar\u0131 avukat taraf\u0131ndan d\u00fczenlenen belgeyle de yap\u0131labilecek.<\/li>\n<li>\u015eirketin kendi paylar\u0131n\u0131 iktisap etmesine, esas sermayenin \u00fc\u00e7te birine kadar izin verilecek.<\/li>\n<li>Anonim \u015firkete veya GmbH\u2019ye d\u00f6n\u00fc\u015f\u00fcm kolayla\u015ft\u0131r\u0131lacak.<\/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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