{"id":6049,"date":"2022-12-02T11:16:00","date_gmt":"2022-12-02T10:16:00","guid":{"rendered":"https:\/\/www.ecovis.com\/austria\/?p=6049"},"modified":"2023-05-12T13:36:36","modified_gmt":"2023-05-12T11:36:36","slug":"what-are-the-tax-consequences-of-work-for-equity","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/","title":{"rendered":"What are the tax consequences of &#8222;work for equity&#8220;?"},"content":{"rendered":"<p>In the start-up sector the topic \u201ework for equity\u201c is currently of interest and quite common. This is the granting of shares in the company in exchange for work by shareholders. In this context tax consequences must be taken into account.<\/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\/work-for-equity\/\" target=\"_blank\" rel=\"noopener\"><strong>zum Beitrag auf invest.austria<\/strong><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>In the start-up sector the topic \u201ework for equity\u201c is currently of interest and quite common. This is the granting of shares in the company in exchange for work by shareholders. In this context tax consequences must be taken into account. von Christoph Puchner und David Gloser &nbsp; zum Beitrag auf invest.austria<\/p>\n","protected":false},"author":21,"featured_media":5691,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33,30,47],"tags":[],"class_list":["post-6049","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>What are the tax consequences of &quot;work for equity&quot;? | 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\/what-are-the-tax-consequences-of-work-for-equity\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What are the tax consequences of &quot;work for equity&quot;? | ECOVIS in \u00d6sterreich\" \/>\n<meta property=\"og:description\" content=\"In the start-up sector the topic \u201ework for equity\u201c is currently of interest and quite common. This is the granting of shares in the company in exchange for work by shareholders. In this context tax consequences must be taken into account. von Christoph Puchner und David Gloser &nbsp; zum Beitrag auf invest.austria\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/\" \/>\n<meta property=\"og:site_name\" content=\"ECOVIS in \u00d6sterreich\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ecovisaustria\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-12-02T10:16:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-12T11:36:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/student-gd0802f7f1_1280_NEU.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"shackl\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"shackl\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/\"},\"author\":{\"name\":\"shackl\",\"@id\":\"https:\/\/www.ecovis.com\/austria\/#\/schema\/person\/6df9bf03081e5b9155e14b30f7d91634\"},\"headline\":\"What are the tax consequences of &#8222;work for equity&#8220;?\",\"datePublished\":\"2022-12-02T10:16:00+00:00\",\"dateModified\":\"2023-05-12T11:36:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/\"},\"wordCount\":62,\"publisher\":{\"@id\":\"https:\/\/www.ecovis.com\/austria\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/student-gd0802f7f1_1280_NEU.jpg\",\"articleSection\":[\"Aktuelles\",\"Publikationen\",\"Publikationen 2022\"],\"inLanguage\":\"de\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/\",\"url\":\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/\",\"name\":\"What are the tax consequences of \\\"work for equity\\\"? | ECOVIS in \u00d6sterreich\",\"isPartOf\":{\"@id\":\"https:\/\/www.ecovis.com\/austria\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/student-gd0802f7f1_1280_NEU.jpg\",\"datePublished\":\"2022-12-02T10:16:00+00:00\",\"dateModified\":\"2023-05-12T11:36:36+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#primaryimage\",\"url\":\"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/student-gd0802f7f1_1280_NEU.jpg\",\"contentUrl\":\"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/student-gd0802f7f1_1280_NEU.jpg\",\"width\":1280,\"height\":450},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/www.ecovis.com\/austria\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"What are the tax consequences of &#8222;work for equity&#8220;?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ecovis.com\/austria\/#website\",\"url\":\"https:\/\/www.ecovis.com\/austria\/\",\"name\":\"ECOVIS Austria\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.ecovis.com\/austria\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ecovis.com\/austria\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ecovis.com\/austria\/#organization\",\"name\":\"Ecovis Austria\",\"alternateName\":\"Ecovis Austria\",\"url\":\"https:\/\/www.ecovis.com\/austria\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.ecovis.com\/austria\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2025\/08\/ECOVIS_3544x843-scaled.png\",\"contentUrl\":\"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2025\/08\/ECOVIS_3544x843-scaled.png\",\"width\":2560,\"height\":609,\"caption\":\"Ecovis Austria\"},\"image\":{\"@id\":\"https:\/\/www.ecovis.com\/austria\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/ecovisaustria\/\",\"https:\/\/www.instagram.com\/ecovisaustria\/\",\"https:\/\/at.linkedin.com\/company\/ecovisaustria\"],\"email\":\"office@ecovis.at\",\"telephone\":\"+43 (1) 59922 0\",\"legalName\":\"ECOVIS Austria Wirtschaftspr\u00fcfungs- und Steuerberatungsgesellschaft m.b.H.\",\"foundingDate\":\"1982-01-01\",\"vatID\":\"ATU44137108\",\"numberOfEmployees\":{\"@type\":\"QuantitativeValue\",\"minValue\":\"51\",\"maxValue\":\"200\"},\"ownershipFundingInfo\":\"https:\/\/www.ecovis.com\/austria\/impressum\/\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ecovis.com\/austria\/#\/schema\/person\/6df9bf03081e5b9155e14b30f7d91634\",\"name\":\"shackl\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/df1593f177947dfacb74d4eddd7f6409a8999f9755b0787f55c93255b52bda73?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/df1593f177947dfacb74d4eddd7f6409a8999f9755b0787f55c93255b52bda73?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/df1593f177947dfacb74d4eddd7f6409a8999f9755b0787f55c93255b52bda73?s=96&d=mm&r=g\",\"caption\":\"shackl\"},\"url\":\"https:\/\/www.ecovis.com\/austria\/blog\/author\/shackl\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"What are the tax consequences of \"work for equity\"? | ECOVIS in \u00d6sterreich","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/","og_locale":"de_DE","og_type":"article","og_title":"What are the tax consequences of \"work for equity\"? | ECOVIS in \u00d6sterreich","og_description":"In the start-up sector the topic \u201ework for equity\u201c is currently of interest and quite common. This is the granting of shares in the company in exchange for work by shareholders. In this context tax consequences must be taken into account. von Christoph Puchner und David Gloser &nbsp; zum Beitrag auf invest.austria","og_url":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/","og_site_name":"ECOVIS in \u00d6sterreich","article_publisher":"https:\/\/www.facebook.com\/ecovisaustria\/","article_published_time":"2022-12-02T10:16:00+00:00","article_modified_time":"2023-05-12T11:36:36+00:00","og_image":[{"width":1280,"height":450,"url":"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/student-gd0802f7f1_1280_NEU.jpg","type":"image\/jpeg"}],"author":"shackl","twitter_card":"summary_large_image","twitter_misc":{"Verfasst von":"shackl","Gesch\u00e4tzte Lesezeit":"1\u00a0Minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#article","isPartOf":{"@id":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/"},"author":{"name":"shackl","@id":"https:\/\/www.ecovis.com\/austria\/#\/schema\/person\/6df9bf03081e5b9155e14b30f7d91634"},"headline":"What are the tax consequences of &#8222;work for equity&#8220;?","datePublished":"2022-12-02T10:16:00+00:00","dateModified":"2023-05-12T11:36:36+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/"},"wordCount":62,"publisher":{"@id":"https:\/\/www.ecovis.com\/austria\/#organization"},"image":{"@id":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/student-gd0802f7f1_1280_NEU.jpg","articleSection":["Aktuelles","Publikationen","Publikationen 2022"],"inLanguage":"de"},{"@type":"WebPage","@id":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/","url":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/","name":"What are the tax consequences of \"work for equity\"? | ECOVIS in \u00d6sterreich","isPartOf":{"@id":"https:\/\/www.ecovis.com\/austria\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#primaryimage"},"image":{"@id":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/student-gd0802f7f1_1280_NEU.jpg","datePublished":"2022-12-02T10:16:00+00:00","dateModified":"2023-05-12T11:36:36+00:00","breadcrumb":{"@id":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#primaryimage","url":"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/student-gd0802f7f1_1280_NEU.jpg","contentUrl":"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/student-gd0802f7f1_1280_NEU.jpg","width":1280,"height":450},{"@type":"BreadcrumbList","@id":"https:\/\/www.ecovis.com\/austria\/blog\/what-are-the-tax-consequences-of-work-for-equity\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.ecovis.com\/austria\/"},{"@type":"ListItem","position":2,"name":"What are the tax consequences of &#8222;work for equity&#8220;?"}]},{"@type":"WebSite","@id":"https:\/\/www.ecovis.com\/austria\/#website","url":"https:\/\/www.ecovis.com\/austria\/","name":"ECOVIS Austria","description":"","publisher":{"@id":"https:\/\/www.ecovis.com\/austria\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ecovis.com\/austria\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"},{"@type":"Organization","@id":"https:\/\/www.ecovis.com\/austria\/#organization","name":"Ecovis Austria","alternateName":"Ecovis Austria","url":"https:\/\/www.ecovis.com\/austria\/","logo":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.ecovis.com\/austria\/#\/schema\/logo\/image\/","url":"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2025\/08\/ECOVIS_3544x843-scaled.png","contentUrl":"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2025\/08\/ECOVIS_3544x843-scaled.png","width":2560,"height":609,"caption":"Ecovis Austria"},"image":{"@id":"https:\/\/www.ecovis.com\/austria\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/ecovisaustria\/","https:\/\/www.instagram.com\/ecovisaustria\/","https:\/\/at.linkedin.com\/company\/ecovisaustria"],"email":"office@ecovis.at","telephone":"+43 (1) 59922 0","legalName":"ECOVIS Austria Wirtschaftspr\u00fcfungs- und Steuerberatungsgesellschaft m.b.H.","foundingDate":"1982-01-01","vatID":"ATU44137108","numberOfEmployees":{"@type":"QuantitativeValue","minValue":"51","maxValue":"200"},"ownershipFundingInfo":"https:\/\/www.ecovis.com\/austria\/impressum\/"},{"@type":"Person","@id":"https:\/\/www.ecovis.com\/austria\/#\/schema\/person\/6df9bf03081e5b9155e14b30f7d91634","name":"shackl","image":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/secure.gravatar.com\/avatar\/df1593f177947dfacb74d4eddd7f6409a8999f9755b0787f55c93255b52bda73?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/df1593f177947dfacb74d4eddd7f6409a8999f9755b0787f55c93255b52bda73?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/df1593f177947dfacb74d4eddd7f6409a8999f9755b0787f55c93255b52bda73?s=96&d=mm&r=g","caption":"shackl"},"url":"https:\/\/www.ecovis.com\/austria\/blog\/author\/shackl\/"}]}},"images":{"medium":"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/student-gd0802f7f1_1280_NEU.jpg","large":"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/student-gd0802f7f1_1280_NEU.jpg"},"_links":{"self":[{"href":"https:\/\/www.ecovis.com\/austria\/wp-json\/wp\/v2\/posts\/6049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ecovis.com\/austria\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ecovis.com\/austria\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ecovis.com\/austria\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ecovis.com\/austria\/wp-json\/wp\/v2\/comments?post=6049"}],"version-history":[{"count":4,"href":"https:\/\/www.ecovis.com\/austria\/wp-json\/wp\/v2\/posts\/6049\/revisions"}],"predecessor-version":[{"id":6313,"href":"https:\/\/www.ecovis.com\/austria\/wp-json\/wp\/v2\/posts\/6049\/revisions\/6313"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ecovis.com\/austria\/wp-json\/wp\/v2\/media\/5691"}],"wp:attachment":[{"href":"https:\/\/www.ecovis.com\/austria\/wp-json\/wp\/v2\/media?parent=6049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ecovis.com\/austria\/wp-json\/wp\/v2\/categories?post=6049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ecovis.com\/austria\/wp-json\/wp\/v2\/tags?post=6049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}