{"id":9883,"date":"2026-09-08T07:24:07","date_gmt":"2026-09-08T05:24:07","guid":{"rendered":"https:\/\/www.ecovis.com\/austria\/?p=9883"},"modified":"2026-09-08T07:32:31","modified_gmt":"2026-09-08T05:32:31","slug":"flexco-steuerbilanzielle-behandlung-von-eigenen-anteilen","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/austria\/blog\/flexco-steuerbilanzielle-behandlung-von-eigenen-anteilen\/","title":{"rendered":"FlexCo: Steuerbilanzielle Behandlung von eigenen Anteilen"},"content":{"rendered":"<p>Eine FlexCo darf in gewissen Grenzen auch eigene Anteile erwerben. In weiterer Folge stellt sich die Frage, wie die Darstellung der eigenen Anteile im Jahresabschluss zu erfolgen hat und welche steuerlichen Besonderheiten zu beachten sind. Nachfolgend werden die wesentlichen Aspekte \u00fcberblicksartig zusammengefasst.<\/p>\n<p>von Christoph Puchner und David Gloser<br \/>\n&nbsp;<\/p>\n<ul>\n<li><strong><span style=\"color: #cd1432;\"><a style=\"color: #cd1432;\" href=\"https:\/\/www.invest-austria.com\/blog\/flexco-steuerbilanzielle-behandlung-von-eigenen-anteilen\" target=\"_blank\" rel=\"noopener\">zum Beitrag auf invest.austria<\/a><\/span><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Eine FlexCo darf in gewissen Grenzen auch eigene Anteile erwerben. In weiterer Folge stellt sich die Frage, wie die Darstellung der eigenen Anteile im Jahresabschluss zu erfolgen hat und welche steuerlichen Besonderheiten zu beachten sind. Nachfolgend werden die wesentlichen Aspekte \u00fcberblicksartig zusammengefasst. von Christoph Puchner und David Gloser &nbsp; zum Beitrag auf invest.austria<\/p>\n","protected":false},"author":18,"featured_media":5351,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33,30,61],"tags":[],"class_list":["post-9883","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuelles","category-publikationen","category-publikationen-2026"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.4 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>FlexCo: Steuerbilanzielle Behandlung von eigenen Anteilen | 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\/flexco-steuerbilanzielle-behandlung-von-eigenen-anteilen\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FlexCo: Steuerbilanzielle Behandlung von eigenen Anteilen | ECOVIS in \u00d6sterreich\" \/>\n<meta property=\"og:description\" content=\"Eine FlexCo darf in gewissen Grenzen auch eigene Anteile erwerben. 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