Questions and Answers
Welche der folgenden Optionen ist die beste Möglichkeit, um die Vorteile einer sofortigen Verlustnutzung durch Start-up-Unternehmen in der Anfangsphase mit den Vorteilen eines Holdingmodells mit Kapitalgesellschaften zu kombinieren?
Eine Holdinggesellschaft mit Kapitalgesellschaften
Welche Art von Unternehmen bietet den größten Steuervorteil beim Verkauf von Anteilen?
Kapitalgesellschaften
Welche Art von Unternehmen ist in der frühen Phase bevorzugt, vor allem wenn andere Einkommensquellen verfügbar sind?
Start-up-Unternehmen
Study Notes
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Start-up businesses need a legal structure that adapts to their current life stage. In the early stage, the company is favored - especially if other income sources are available (a "half-day job"). This recommendation changes in the later financing/capital raising phase, as more capital is preferred from risk-taking investors who often operate as a corporation. Additionally,
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Participation in the company's success for (qualified) employees in the world of start-up companies is much harder than with capital companies. This could be overcome by granting virtual shares (phantom stocks) to all involved. The sale of shares in a start-up company with a capital company offers the greatest tax benefit due to the 95% tax exemption combined with the stock dividend effect. To combine the advantages of immediate loss utilization through start-up businesses in the early stage with the advantages of a holding model with capital companies, it might be best to initially set up a holding company with capital companies in which the founder is additionally unusually involved in the operational and initially loss-making start-up company (GmbH & atypically still).
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Description
This quiz is designed to help you to better understand the different legal structures that are available to businesses in different stages of their life. In the early stage, a company is favored – especially if other income sources are available. With more capital being preferred from risk-taking investors, the company may transition to a corporation in the later financing/capital raising phase. Employee participation in the company's success is harder than with capital companies, but can be overcome with granting virtual shares (phantom stocks). Tax benefits are greatest for when a start-up company is in the early stage and loses money,
