{"id":5955,"date":"2022-10-06T17:21:47","date_gmt":"2022-10-06T15:21:47","guid":{"rendered":"https:\/\/www.ecovis.com\/austria\/?p=5955"},"modified":"2023-05-12T13:34:11","modified_gmt":"2023-05-12T11:34:11","slug":"fictitious-profit-taxation-in-connection-with-convertible-loans","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/austria\/blog\/fictitious-profit-taxation-in-connection-with-convertible-loans\/","title":{"rendered":"Fictitious profit taxation in connection with convertible loans"},"content":{"rendered":"<p>In the early phase of start-ups, the question of financing plays an essential role. Convertible loans take on the function of interim financing until the next financing round. However, in the case of private individuals as lenders, there may also be fictitious profit taxation in certain cases.<\/p>\n<p>von Christoph Puchner und David Gloser<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.invest-austria.com\/de\/aaia_blog\/fictitious-profit-taxation-in-connection-with-convertible-loans\/\" target=\"_blank\" rel=\"noopener\"><strong>zum Beitrag auf invest.austria<\/strong><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>In the early phase of start-ups, the question of financing plays an essential role. Convertible loans take on the function of interim financing until the next financing round. However, in the case of private individuals as lenders, there may also be fictitious profit taxation in certain cases. von Christoph Puchner und David Gloser &nbsp; zum [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":5704,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33,30,47],"tags":[],"class_list":["post-5955","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuelles","category-publikationen","category-publikationen-2022"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Fictitious profit taxation in connection with convertible loans | ECOVIS in \u00d6sterreich<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/austria\/blog\/fictitious-profit-taxation-in-connection-with-convertible-loans\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fictitious profit taxation in connection with convertible loans | ECOVIS in \u00d6sterreich\" \/>\n<meta property=\"og:description\" content=\"In the early phase of start-ups, the question of financing plays an essential role. Convertible loans take on the function of interim financing until the next financing round. 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