Which legal form suits startups?
Before starting a business, the choice of legal form should be considered by the founders. Depending on the legal form, different aspects need to be considered (eg costs of formation, tax regime, liability, taxation regime, entry of investors, etc…). This article is intended to shed light on the most relevant tax aspects and give a few tips on a subsequent tax-optimized change of legal form.
von Christoph Puchner und Bianca Habitzl