{"id":6338,"date":"2023-05-19T20:55:18","date_gmt":"2023-05-19T18:55:18","guid":{"rendered":"https:\/\/www.ecovis.com\/austria\/?p=6338"},"modified":"2023-05-22T17:53:24","modified_gmt":"2023-05-22T15:53:24","slug":"safe-finanzierungen-aus-steuerlicher-sicht","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/austria\/blog\/safe-finanzierungen-aus-steuerlicher-sicht\/","title":{"rendered":"SAFE-Finanzierungen aus steuerlicher Sicht"},"content":{"rendered":"<p>Die Sicherstellung der Finanzierung stellt eine der gr\u00f6\u00dften Herausforderungen f\u00fcr Start-ups dar. In diesem Zusammenhang schlagen seit einiger Zeit auch in der \u00f6sterreichischen Start-up-Szene die aus den USA stammenden \u201eSAFE\u201c- Instrumente (SAFE =\u00a0Simple Agreement for Future Equity) auf. David Gloser und Christoph Puchner\u00a0widmen sich in diesem Beitrag der ertragsteuerlichen Behandlung des Instruments auf Start-up- und Investorenebene.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"https:\/\/www.ecovis.com\/austria\/wp-content\/uploads\/2023\/05\/SWK.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Beitrag &#8211; SAFE-Finanzierungen aus steuerlicher Sicht (swk)<\/strong><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Die Sicherstellung der Finanzierung stellt eine der gr\u00f6\u00dften Herausforderungen f\u00fcr Start-ups dar. In diesem Zusammenhang schlagen seit einiger Zeit auch in der \u00f6sterreichischen Start-up-Szene die aus den USA stammenden \u201eSAFE\u201c- Instrumente (SAFE =\u00a0Simple Agreement for Future Equity) auf. David Gloser und Christoph Puchner\u00a0widmen sich in diesem Beitrag der ertragsteuerlichen Behandlung des Instruments auf Start-up- und [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":5698,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33,30,52],"tags":[],"class_list":["post-6338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuelles","category-publikationen","category-publikationen-2023"],"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>SAFE-Finanzierungen aus steuerlicher Sicht | 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\/safe-finanzierungen-aus-steuerlicher-sicht\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SAFE-Finanzierungen aus steuerlicher Sicht | ECOVIS in \u00d6sterreich\" \/>\n<meta property=\"og:description\" content=\"Die Sicherstellung der Finanzierung stellt eine der gr\u00f6\u00dften Herausforderungen f\u00fcr Start-ups dar. 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