To date, founding a GmbH has been particularly suitable for start-ups.
(Photo: dpa)
Frankfurt The Federal Republic of Germany wants to improve the situation for start-up companies with the Future Financing Act that is being planned. Among other things, in the future employees will no longer have to pay tax on company shares before they can derive financial benefit from them.
Austria is taking a slightly different approach and wants to establish a new legal form with the Flexible Capital Company, FlexCo for short, which is intended to offer start-ups and founders in particular an internationally competitive option.
“An enormously dynamic start-up ecosystem has developed in Austria in recent years,” says René Tritscher, Managing Director of the Austrian Business Agency, which reports to the Federal Ministry of Labor and Economic Affairs. According to him, the number of start-ups per year has leveled off at around 360 since 2017.
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