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The incorporation privileged (Gründungsprivilegierte) limited liability company – back to the roots?

Due to the Abgabenänderungsgesetz (amendments to Austria’s federal tax law) 2014, all (since March 1 2014) newly established limited liability companies (GmbH) must again meet the minimum share capital requirement of €35,000. At least €17,500 must be paid in upon incorporation. A new implementation is the so-called “Incorporation Privileges”, a favourable treatment for start-up companies (Gründungsprivilegierung). When opting for incorporation ... Mehr lesen »

Anticorruption Laws

Fiebinger Polak Leon Attorneys-at-Law is the exclusive Austrian member of Legalink (www.legalink.ch), an international legal Network with members from the majority of the world’s main commercial centres. The Network is now composed of more than 3000 legal professionals with the common aim to guide their clients through the challenges of global business and provide them with excellent, personalized legal services and ... Mehr lesen »