Tax optimal structuring of startup investments
03.02.2022
Investment holding companies in form of a corporation (eg Austrian GmbH) are partly used for investments in startups. Depending on the purpose of the investment, an intermediary corporation may be more advantageous than a direct investment by the investor ad personam. In this context the following is a brief overview of various constellations and the associated tax consequences.
von Christoph Puchner und Bianca Habitzl