{"id":6053,"date":"2022-12-02T11:40:18","date_gmt":"2022-12-02T10:40:18","guid":{"rendered":"https:\/\/www.ecovis.com\/austria\/?p=6053"},"modified":"2022-12-02T11:40:18","modified_gmt":"2022-12-02T10:40:18","slug":"bilanzielle-behandlung-eines-safe","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/austria\/blog\/bilanzielle-behandlung-eines-safe\/","title":{"rendered":"Bilanzielle Behandlung eines SAFE"},"content":{"rendered":"<p><span class=\"fontstyle0\">Der Start-up-Szene mangelt es nicht an stetig neuen Instrumenten, (zuk\u00fcnftige) Investoren am Unternehmenserfolg teilhaben zu lassen. Nach <\/span><span class=\"fontstyle2\">work for equity<\/span> <span class=\"fontstyle0\">und Wandeldarlehen,<\/span> <span class=\"fontstyle0\">die mittlerweile in diesem Zusammenhang als Standardinstrumente anzusehen sind, schl\u00e4gt die aus den USA stammende \u201eSAFE\u201c-Konstruktion seit einiger Zeit auch in \u00d6sterreich auf. Nachfolgend wird analysiert, ob und, wenn ja, unter welchen Voraussetzungen ein SAFE-Investment aus bilanzieller Sicht als Eigenkapital ausgewiesen werden kann.<\/span><\/p>\n<p>von Katharina Gewe\u00dfler, David Gloser und Christoph Puchner<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong><a href=\"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/12\/swk-2022-34_1321-1325.pdf\">Beitrag &#8211; Bilanzielle Behandlung eines SAFE<\/a><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Der Start-up-Szene mangelt es nicht an stetig neuen Instrumenten, (zuk\u00fcnftige) Investoren am Unternehmenserfolg teilhaben zu lassen. Nach work for equity und Wandeldarlehen, die mittlerweile in diesem Zusammenhang als Standardinstrumente anzusehen sind, schl\u00e4gt die aus den USA stammende \u201eSAFE\u201c-Konstruktion seit einiger Zeit auch in \u00d6sterreich auf. Nachfolgend wird analysiert, ob und, wenn ja, unter welchen Voraussetzungen [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":5700,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33,30,47],"tags":[],"class_list":["post-6053","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>Bilanzielle Behandlung eines SAFE | 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\/bilanzielle-behandlung-eines-safe\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bilanzielle Behandlung eines SAFE | ECOVIS in \u00d6sterreich\" \/>\n<meta property=\"og:description\" content=\"Der Start-up-Szene mangelt es nicht an stetig neuen Instrumenten, (zuk\u00fcnftige) Investoren am Unternehmenserfolg teilhaben zu lassen. Nach work for equity und Wandeldarlehen, die mittlerweile in diesem Zusammenhang als Standardinstrumente anzusehen sind, schl\u00e4gt die aus den USA stammende \u201eSAFE\u201c-Konstruktion seit einiger Zeit auch in \u00d6sterreich auf. Nachfolgend wird analysiert, ob und, wenn ja, unter welchen Voraussetzungen [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ecovis.com\/austria\/blog\/bilanzielle-behandlung-eines-safe\/\" \/>\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=\"2022-12-02T10:40:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2022\/04\/Frau-Laptop_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\" 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