{"id":152299,"date":"2026-05-12T12:00:00","date_gmt":"2026-05-12T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/ariuhingu-asutamine\/2023-aasta-ariuhinguoiguse-muutmise-seadus\/"},"modified":"2026-05-12T12:09:34","modified_gmt":"2026-05-12T10:09:34","slug":"2023-aasta-ariuhinguoiguse-muutmise-seadus","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/et\/ariuhingu-asutamine\/2023-aasta-ariuhinguoiguse-muutmise-seadus\/","title":{"rendered":"2023. aasta \u00e4ri\u00fchingu\u00f5iguse muutmise seadus"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>2023. aasta \u00e4ri\u00fchingu\u00f5iguse muutmise seadus<\/h2><ul><li><a href=\"#h-gesellschaftsrechts-anderungsgesetz-2023\" data-level=\"2\">2023. aasta \u00e4ri\u00fchingu\u00f5iguse muutmise seadus<\/a><ul><li><a href=\"#h-ziel-und-bedeutung-des-gesellschaftsrechts-anderungsgesetzes-2023\" data-level=\"3\">2023. aasta \u00e4ri\u00fchingu\u00f5iguse muutmise seaduse eesm\u00e4rk ja t\u00e4hendus<\/a><\/li><\/ul><\/li><li><a href=\"#h-die-anderungen-des-gesrag-2023\" data-level=\"2\">GesR\u00c4G 2023 muudatused<\/a><ul><li><a href=\"#h-einfuhrung-der-flexiblen-kapitalgesellschaft\" data-level=\"3\">Paindliku \u00e4ri\u00fchingu (Flexible Kapitalgesellschaft) sissetoomine<\/a><\/li><li><a href=\"#h-senkung-des-mindeststammkapitals-der-gmbh\" data-level=\"3\">GmbH minimaalse osakapitali langetamine<\/a><\/li><li><a href=\"#h-abschaffung-der-grundungsprivilegierung-fur-neugrundungen\" data-level=\"3\">Asutamissoodustuse kaotamine uute asutamiste puhul<\/a><\/li><li><a href=\"#h-ubergangsregeln-fur-bestehende-grundungsprivilegierte-gmbhs\" data-level=\"3\">\u00dcleminekureeglid olemasolevatele asutamissoodustusega GmbH-dele<\/a><\/li><\/ul><\/li><li><a href=\"#h-bedeutung-des-gesrag-2023-fur-bestehende-gmbhs\" data-level=\"2\">GesR\u00c4G 2023 t\u00e4hendus olemasolevatele GmbH-dele<\/a><ul><li><a href=\"#h-fortgeltung-alter-grundungsprivilegierungen\" data-level=\"3\">Vanade asutamissoodustuste edasikehtimine<\/a><\/li><li><a href=\"#h-spatere-vertragsanderungen\" data-level=\"3\">Hilisemad lepingumuudatused<\/a><\/li><\/ul><\/li><li><a href=\"#h-die-praktische-bedeutung-des-gesrag-2023\" data-level=\"2\">GesR\u00c4G 2023 praktiline t\u00e4hendus<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Teie eelised advokaadi abiga<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Korduma kippuvad k\u00fcsimused \u2013 KKK<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gesellschaftsrechts-anderungsgesetz-2023\">2023. aasta \u00e4ri\u00fchingu\u00f5iguse muutmise seadus<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>2023. aasta \u00e4ri\u00fchingu\u00f5iguse muutmise seadus (GesR\u00c4G 2023)<\/strong> on Austria reformiseadus, mis muutis oluliselt kapitali\u00fchingute \u00f5igust alates <strong>1. jaanuarist 2024<\/strong>. Sellega loodi eelk\u00f5ige uus <strong>paindlik \u00e4ri\u00fching (FlexKapG v\u00f5i FlexCo)<\/strong>, langetati <strong>GmbH minimaalset osakapitali<\/strong> ja kaotati seadusest senine <strong>asutamissoodustus uutele GmbH-dele<\/strong>. Juba olemasolevatele asutamissoodustusega GmbH-dele kehtib siiski \u00fcleminekureegel edasi. Seet\u00f5ttu ei ole seadus \u00fcksik detailne muudatus, vaid <strong>suurem muudatuspakett \u00e4ri\u00fchingu\u00f5iguses<\/strong>, mille eesm\u00e4rk on h\u00f5lbustada asutamist ja v\u00f5imaldada kaasaegseid ettev\u00f5tlusstruktuure.   <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\"><strong>GesR\u00c4G 2023<\/strong> on seadus, millega Austria on alates <strong>1. jaanuarist 2024<\/strong> moderniseerinud GmbH-\u00f5igust, toonud sisse <strong>FlexCo<\/strong> ja langetanud <strong>GmbH minimaalse osakapitali p\u00fcsivalt<\/strong> <strong>10 000 eurole<\/strong>.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023.webp\" alt=\"GesR\u00c4G 2023 selgitus: k\u00f5ik olulised muudatused seoses GmbH reformi, FlexKapG ja osakapitaliga Austrias kompaktselt ja arusaadavalt.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eSeadusemuudatused loovad v\u00f5imalusi, kuid toovad endaga kaasa ka uusi riske.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Tasuta esmane konsultatsioon\"><span class=\"mr-cta-link-normal\">Valige sobiv aeg kohe:<\/span><span class=\"mr-cta-link-bold\">Tasuta esmane konsultatsioon<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-ziel-und-bedeutung-des-gesellschaftsrechts-anderungsgesetzes-2023\">2023. aasta \u00e4ri\u00fchingu\u00f5iguse muutmise seaduse eesm\u00e4rk ja t\u00e4hendus<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/www.ris.bka.gv.at\/Dokumente\/BgblAuth\/BGBLA_2023_I_179\/BGBLA_2023_I_179.html\" target=\"_blank\" rel=\"noreferrer noopener\">2023. aasta \u00e4ri\u00fchingu\u00f5iguse muutmise seadusel<\/a><\/strong> on selge eesm\u00e4rk. <strong>Ettev\u00f5tete asutamine peab muutuma lihtsamaks, soodsamaks ja paindlikumaks<\/strong>. Seadusandja reageerib sellega kaasaegse majanduse n\u00f5uetele, eriti <strong>idufirmade ja innovaatiliste \u00e4rimudelite<\/strong> valdkonnas. <\/p>\n\n<p class=\"wp-block-paragraph\">Keskmes on kaalutlus, et k\u00f5rged sisenemisbarj\u00e4\u00e4rid takistavad paljusid asutamisi. Just GmbH senine osakapital oli paljude asutajate jaoks oluline takistus. Samal ajal oli soov <strong>paindlikumate osalusmudelite<\/strong> j\u00e4rele, n\u00e4iteks t\u00f6\u00f6tajate v\u00f5i investorite jaoks.  <\/p>\n\n<p class=\"wp-block-paragraph\">Seadus loob seet\u00f5ttu uue raamistiku, mis \u00fchendab endas mitmeid eeliseid:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Madalamad rahalised sisenemisbarj\u00e4\u00e4rid<\/strong><\/li>\n\n\n\n<li><strong>Suurem tegutsemisruum \u00fchingulepingute kujundamisel<\/strong><\/li>\n\n\n\n<li><strong>Olemasoleva GmbH-\u00f5iguse moderniseerimine<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-die-anderungen-des-gesrag-2023\">GesR\u00c4G 2023 muudatused<\/h2>\n\n<p class=\"wp-block-paragraph\">GesR\u00c4G 2023 toob endaga kaasa mitmeid keskseid uuendusi, mis muudavad tuntavalt \u00e4ri\u00fchingu\u00f5igust. Seejuures ei ole tegemist detailk\u00fcsimustega, vaid p\u00f5him\u00f5tteliste struktuursete kohandustega. <\/p>\n\n<p class=\"wp-block-paragraph\">Olulisemad muudatused saab kokku v\u00f5tta j\u00e4rgmiselt:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Uue \u00fchinguvormi sissetoomine<\/strong> paindliku \u00e4ri\u00fchingu n\u00e4ol<\/li>\n\n\n\n<li><strong>GmbH minimaalse osakapitali m\u00e4rkimisv\u00e4\u00e4rne langetamine 10 000 eurole<\/strong><\/li>\n\n\n\n<li><strong>Asutamissoodustuse kaotamine uutele GmbH-dele<\/strong><\/li>\n\n\n\n<li><strong>Erireeglid olemasolevatele asutamissoodustusega \u00fchingutele<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Eriti esilet\u00f5stmist v\u00e4\u00e4rib nende meetmete kombinatsioon. Kui varem oli soodne asutamine v\u00f5imalik vaid asutamissoodustuse kaudu, siis n\u00fc\u00fcd kehtib p\u00fcsivalt madalam osakapital k\u00f5igile uutele GmbH-dele. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>V\u00e4hem erireegleid, selle asemel lihtsam ja \u00fchtsem s\u00fcsteem<\/strong>. Ettev\u00f5tja jaoks t\u00e4hendab see paremat \u00fclevaadet ja v\u00e4hem \u00f5iguslikku keerukust. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einfuhrung-der-flexiblen-kapitalgesellschaft\">Paindliku \u00e4ri\u00fchingu sissetoomine<\/h3>\n\n<p class=\"wp-block-paragraph\">GesR\u00c4G 2023-ga loodi esmakordselt <strong>paindlik \u00e4ri\u00fching<\/strong> kui uus \u00f5iguslik vorm. See <strong>p\u00f5hineb k\u00fcll p\u00f5him\u00f5tteliselt GmbH-\u00f5igusel<\/strong>, kuid sisaldab m\u00f5ningaid <strong>erireegleid<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Nende hulka kuuluvad n\u00e4iteks:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Paindlikud osalusmudelid investoritele ja t\u00f6\u00f6tajatele<\/strong><\/li>\n\n\n\n<li><strong>Osade lihtsam \u00fclekandmine<\/strong><\/li>\n\n\n\n<li><strong>Suurem vabadus siseorganisatsiooni puhul<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">See pakub seet\u00f5ttu <strong>rohkem paindlikkust osaluste ja ettev\u00f5tte struktuuri osas<\/strong>. Kui klassikalist GmbH-d tajuti sageli j\u00e4igana, siis FlexKap v\u00f5imaldab oluliselt <strong>rohkem kujundamisruumi<\/strong> ja on seet\u00f5ttu huvitav eelk\u00f5ige <strong>idufirmadele, investormudelitele ja kasvule orienteeritud ettev\u00f5tetele<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-senkung-des-mindeststammkapitals-der-gmbh\">GmbH minimaalse osakapitali langetamine<\/h3>\n\n<p class=\"wp-block-paragraph\">\u00dcks keskseid muudatusi puudutab <strong>GmbH minimaalset osakapitali<\/strong>. Seda langetati p\u00fcsivalt <strong>35 000<\/strong> <strong>eurolt<\/strong> <strong>10 000 eurole<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Sellega v\u00e4heneb oluliselt ka asutamisel tegelikult vajalik sissemakse. Senise 17 500 euro asemel tuleb rahas sisse maksta vaid <strong>v\u00e4hemalt<\/strong> <strong>5000 eurot<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Sellel kohandusel on selge majanduslik m\u00f5ju. <strong>GmbH asutamine muutub oluliselt k\u00e4ttesaadavamaks<\/strong>. Just v\u00e4ikeettev\u00f5tete ja \u00fcksikettev\u00f5tjate jaoks kaob sellega suur rahaline takistus. <\/p>\n\n<p class=\"wp-block-paragraph\">Eelised ilmnevad vahetult:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Vaja on v\u00e4hem algkapitali<\/strong><\/li>\n\n\n\n<li><strong>Kiirem sisenemine ettev\u00f5tlusesse<\/strong><\/li>\n\n\n\n<li><strong>Rohkem asutamisi muutub majanduslikult realistlikuks<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Seadusandja asendab sellega keerulise s\u00fcsteemi lihtsa reegliga. <strong>Madalam osakapital k\u00f5igile, erilahenduste asemel v\u00e4hestele<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abschaffung-der-grundungsprivilegierung-fur-neugrundungen\">Asutamissoodustuse kaotamine uute asutamiste puhul<\/h3>\n\n<p class=\"wp-block-paragraph\">GesR\u00c4G 2023-ga <strong>kaotati senine asutamissoodustus t\u00e4ielikult<\/strong>. Uued GmbH-d ei saa seda kergendatud asutamise vormi alates <strong>1. jaanuarist 2024 enam kasutada<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Asutamissoodustuse eesm\u00e4rk oli varem osakapitali ajutine v\u00e4hendamine. Kuna minimaalset osakapitali on n\u00fc\u00fcd \u00fcldiselt langetatud, puudub selleks <strong>edasine vajadus<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Uute asutamiste puhul kehtib seet\u00f5ttu n\u00fc\u00fcd selge s\u00fcsteem:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Asutamissoodustus ei ole enam v\u00f5imalik<\/strong><\/li>\n\n\n\n<li><strong>\u00dchtne osakapital 10 000 eurot<\/strong><\/li>\n\n\n\n<li><strong>Puudub hilisem juurdemakse kohustus nagu varem<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Asutajate jaoks t\u00e4hendab see <strong>v\u00e4hem ebakindlust, v\u00e4hem keerukust ja selgeid raamtingimusi algusest peale<\/strong>.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eSee muudatus tagab suurema l\u00e4bipaistvuse. Ajaliselt piiratud erireeglite asemel kehtib n\u00fc\u00fcd p\u00fcsiv ja kergesti m\u00f5istetav lahendus. \u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-ubergangsregeln-fur-bestehende-grundungsprivilegierte-gmbhs\">\u00dcleminekureeglid olemasolevatele asutamissoodustusega GmbH-dele<\/h3>\n\n<p class=\"wp-block-paragraph\">Juba olemasolevatele GmbH-dele on GesR\u00c4G 2023 loonud olulise selgituse. <strong>Varasem asutamissoodustus j\u00e4\u00e4b p\u00f5him\u00f5tteliselt alles<\/strong>. See \u00fcleminekureegel kehtib \u00fchingutele, kelle asutamissoodustus oli \u00e4riregistrisse kantud enne <strong>1. jaanuari 2024<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">See t\u00e4hendab, et kohesed kohandused ei ole vajalikud. Siiski on seadusandja sisse toonud uued raamtingimused, mida tuleb praktikas j\u00e4rgida. <\/p>\n\n<p class=\"wp-block-paragraph\">Praeguse \u00f5igusliku olukorra saab kokku v\u00f5tta j\u00e4rgmiselt:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Olemasolevad soodustused j\u00e4\u00e4vad endiselt j\u00f5usse<\/strong><\/li>\n\n\n\n<li><strong>Automaatset l\u00f5ppemist aja m\u00f6\u00f6dumisel ei toimu<\/strong><\/li>\n\n\n\n<li><strong>Muudatused \u00fchingulepingus toovad kaasa uued n\u00f5uded<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Eriti oluline on uus niinimetatud <strong>kandmiskeeld<\/strong>. See tagab, et olemasolevaid \u00fchinguid <strong>saab keskpikas perspektiivis kohustada muudatuste tegemisel kohandusi tegema<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Eesm\u00e4rk ei ole kohene sund, vaid pikaajaline \u00fchtlustamine uue s\u00fcsteemiga<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bedeutung-des-gesrag-2023-fur-bestehende-gmbhs\">GesR\u00c4G 2023 t\u00e4hendus olemasolevatele GmbH-dele<\/h2>\n\n<p class=\"wp-block-paragraph\">GesR\u00c4G 2023 ei puuduta ainult uusi asutamisi, vaid sellel on m\u00e4rkimisv\u00e4\u00e4rne m\u00f5ju ka <strong>juba olemasolevatele GmbH-dele<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Keskmes on k\u00fcsimus, kas ja millal on kohandamine m\u00f5istlik v\u00f5i vajalik. Sest kuigi vahetut tegutsemissurvet ei ole, v\u00f5ivad hilisemad muudatused tuua kaasa \u00f5iguslikke tagaj\u00e4rgi. <\/p>\n\n<p class=\"wp-block-paragraph\">Olemasolevate GmbH-de jaoks tekivad eelk\u00f5ige j\u00e4rgmised kaalutlused:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Praeguse \u00fchingulepingu kontrollimine<\/strong><\/li>\n\n\n\n<li><strong>S\u00e4ilitamise ja \u00fcmberkujundamise vahel kaalumine<\/strong><\/li>\n\n\n\n<li><strong>Strateegiline otsus kapitalistruktuuri kohta<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Seadus loob seega uue l\u00e4htepositsiooni: <strong>olemasolevad struktuurid j\u00e4\u00e4vad lubatuks, kuid on kohandamissurve all<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-fortgeltung-alter-grundungsprivilegierungen\">Vanade asutamissoodustuste edasikehtimine<\/h3>\n\n<p class=\"wp-block-paragraph\">Asutamissoodustuse edasikehtimine on olemasolevate GmbH-de jaoks \u00fcks olulisemaid punkte. <strong>Soodustus j\u00e4\u00e4b p\u00fcsima seni, kuni muudatusi ei tehta<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Varem l\u00f5ppes see soodustus automaatselt k\u00fcmne aasta p\u00e4rast. See automaatne l\u00f5ppemine on aga t\u00fchistatud. Sellega tekib paljude \u00fchingute jaoks stabiilsem l\u00e4hteolukord.  <\/p>\n\n<p class=\"wp-block-paragraph\">Siiski on olemas selged piirid:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Soodustus j\u00e4\u00e4b \u00e4riregistrisse kantuks<\/strong><\/li>\n\n\n\n<li><strong>Aktiivne l\u00f5petamine on endiselt v\u00f5imalik<\/strong><\/li>\n\n\n\n<li><strong>Muudatuste korral v\u00f5ib osutuda vajalikuks kohandamine<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Praktikas t\u00e4hendab see, et osanikud saavad teadlikult otsustada, kas nad s\u00e4ilitavad vana mudeli v\u00f5i l\u00e4hevad \u00fcle uuele \u00f5iguslikule olukorrale.<\/p>\n\n<p class=\"wp-block-paragraph\">See regulatsioon loob teatud paindlikkuse, kuid n\u00f5uab samal ajal <strong>etten\u00e4gelikku planeerimist tulevaste otsuste tegemisel<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-spatere-vertragsanderungen\">Hilisemad lepingumuudatused<\/h3>\n\n<p class=\"wp-block-paragraph\">Erilist t\u00e4helepanu v\u00e4\u00e4rivad <strong>hilisemad \u00fchingulepingu muudatused<\/strong>. Sest just siin avaldub GesR\u00c4G 2023 praktiline m\u00f5ju k\u00f5ige selgemalt. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Muudatusi \u00e4riregistris<\/strong> saab registreerida vaid juhul, kui muudetud \u00fchingulepingus <strong>kaotatakse samaaegselt asutamissoodustus<\/strong>. Sellega tekib olemasolevatele \u00fchingutele kaudne kohandamissurve. <\/p>\n\n<p class=\"wp-block-paragraph\">Kes soovib seega oma \u00fchingulepingut muuta, peab samaaegselt tegelema olemasoleva struktuuriga. Lihtne muutmine ilma edasiste kohandusteta ei ole paljudel juhtudel <strong>enam v\u00f5imalik<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Praktikas t\u00e4hendab see:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Lepingumuudatused n\u00f5uavad p\u00f5hjalikku \u00f5iguslikku kontrolli<\/strong><\/li>\n\n\n\n<li><strong>Asutamissoodustuse l\u00f5petamine muutub sageli v\u00e4ltimatuks<\/strong><\/li>\n\n\n\n<li><strong>Kohanduste puudumine toob kaasa kandmiskeelu \u00e4riregistris<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eOlemasolevad mudelid k\u00fcll s\u00e4ilivad, kuid kaotavad muudatuste korral oma praktilise rakendatavuse.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Tasuta esmane konsultatsioon\"><span class=\"mr-cta-link-normal\">Valige sobiv aeg kohe:<\/span><span class=\"mr-cta-link-bold\">Tasuta esmane konsultatsioon<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-die-praktische-bedeutung-des-gesrag-2023\">GesR\u00c4G 2023 praktiline t\u00e4hendus<\/h2>\n\n<p class=\"wp-block-paragraph\">GesR\u00c4G 2023 ei muuda \u00e4ri\u00fchingu\u00f5igust ainult paberil, vaid sellel on <strong>konkreetsed m\u00f5jud ettev\u00f5tluse igap\u00e4evaelus<\/strong>. Nii asutajad kui ka olemasolevad \u00fchingud peavad oma otsused \u00fcmber suunama. <\/p>\n\n<p class=\"wp-block-paragraph\">Uute asutamiste puhul on olukord muutunud oluliselt lihtsamaks. V\u00e4iksemad kapitalin\u00f5uded ja uued v\u00f5imalused toovad kaasa <strong>kiirema ja t\u00fcsistusteta sisenemise<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Olemasolevate GmbH-de puhul on pilt mitmetahulisem. \u00dchest k\u00fcljest <strong>puudub vahetu sund kohandamiseks<\/strong>, teisest k\u00fcljest tekivad hilisemate muudatuste korral uued \u00f5iguslikud n\u00f5uded. <\/p>\n\n<p class=\"wp-block-paragraph\">Kokkuv\u00f5ttes saab praktilise t\u00e4henduse kokku v\u00f5tta nii:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ettev\u00f5tete asutamise h\u00f5lbustamine<\/strong><\/li>\n\n\n\n<li><strong>Suurem paindlikkus \u00e4ri\u00fchingu\u00f5iguslikes struktuurides<\/strong><\/li>\n\n\n\n<li><strong>Pikaajaline kohandamissurve olemasolevatele \u00fchingutele<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Seadus j\u00e4rgib seega selget joont: <strong>lihtsustamine sisenemisel ja moderniseerimine olemasolevas struktuuris<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Teie eelised advokaadi abiga<\/h2>\n\n<p class=\"wp-block-paragraph\">GesR\u00c4G 2023 toob kaasa arvukalt v\u00f5imalusi, aga ka <strong>\u00f5iguslikke komistuskive<\/strong>, mis ei pruugi esmapilgul alati n\u00e4htavad olla. Just olemasolevate GmbH-de puhul v\u00f5ib vale otsus tuua kaasa pikaajalisi tagaj\u00e4rgi. <\/p>\n\n<p class=\"wp-block-paragraph\">Eriti lepingumuudatuste v\u00f5i strateegiliste \u00fcmberkorralduste puhul on m\u00e4\u00e4rava t\u00e4htsusega p\u00f5hjendatud \u00f5iguslik hinnang.<\/p>\n\n<p class=\"wp-block-paragraph\">Teie konkreetsed eelised:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Teie \u00fchingulepingu \u00f5iguskindel kujundamine<\/strong><\/li>\n\n\n\n<li><strong>Kandmiskeeldude ja viivituste v\u00e4ltimine<\/strong><\/li>\n\n\n\n<li><strong>Uute seaduslike v\u00f5imaluste optimaalne kasutamine<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eSellega tagate, et teie \u00fching ei j\u00e4\u00e4 mitte ainult seadusega koosk\u00f5lla, vaid on ka strateegiliselt \u00f5igesti \u00fcles ehitatud.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Tasuta esmane konsultatsioon\"><span class=\"mr-cta-link-normal\">Valige sobiv aeg kohe:<\/span><span class=\"mr-cta-link-bold\">Tasuta esmane konsultatsioon<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Korduma kippuvad k\u00fcsimused \u2013 KKK<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-gesraegfaq01 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/et\\\/ariuhingu-asutamine\\\/2023-aasta-ariuhinguoiguse-muutmise-seadus\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Mis on GesR\\u00c4G 2023 lihtsalt selgitatuna?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"GesR\\u00c4G 2023 on seadus, mis moderniseeris Austrias \\u00e4ri\\u00fchingu\\u00f5igust. See h\\u00f5lbustab eelk\\u00f5ige ettev\\u00f5tete asutamist ja toob kaasa uusi v\\u00f5imalusi kapitali\\u00fchingutele. Eriti olulised on osakapitali langetamine ja paindliku \\u00e4ri\\u00fchingu sissetoomine. Asutajate ja olemasolevate ettev\\u00f5tete jaoks tekivad sellega uued v\\u00f5imalused ja raamtingimused.   \"}},{\"@type\":\"Question\",\"name\":\"Mis muutus GmbH puhul seoses GesR\\u00c4G 2023-ga?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"K\\u00f5ige olulisem muudatus puudutab GmbH osakapitali. Seda langetati 35 000 eurolt 10 000 eurole. Selle tulemusena tuleb asutamisel sisse maksta vaid v\\u00e4hemalt 5000 eurot. Lisaks kaotati asutamissoodustus uutele GmbH-dele, kuna see ei ole enam vajalik.   \"}},{\"@type\":\"Question\",\"name\":\"Mis on paindlik \\u00e4ri\\u00fching?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Paindlik \\u00e4ri\\u00fching (Flexible Kapitalgesellschaft) on uus \\u00f5iguslik vorm, mis toodi sisse GesR\\u00c4G 2023-ga. See kombineerib GmbH ja aktsiaseltsi elemente ning pakub osaluste puhul suuremat paindlikkust. See vorm sobib eriti h\\u00e4sti idufirmadele ning investorite v\\u00f5i t\\u00f6\\u00f6tajate osalusega ettev\\u00f5tetele.  \"}},{\"@type\":\"Question\",\"name\":\"Kas asutamissoodustus kehtib veel olemasolevatele GmbH-dele?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Jah, olemasolevad asutamissoodustusega GmbH-d s\\u00e4ilitavad oma soodustuse. Nad ei pea seda kohe l\\u00f5petama ega t\\u00e4iendavat kapitali sisse maksma. Siiski v\\u00f5ib hilisemate \\u00fchingulepingu muudatuste korral osutuda vajalikuks soodustus t\\u00fchistada.  \"}},{\"@type\":\"Question\",\"name\":\"Kas ma pean olemasoleva GmbH-na n\\u00fc\\u00fcd midagi muutma?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ei, vahetu tegutsemisvajadus puudub. Olemasolevad GmbH-d saavad oma struktuuri p\\u00f5him\\u00f5tteliselt s\\u00e4ilitada. Siiski tuleks planeeritud muudatused h\\u00e4sti ette valmistada, kuna tuleb j\\u00e4rgida uusi seaduslikke eeskirju. Seet\\u00f5ttu on soovitatav \\u00f5iguslik kontroll.   \"}},{\"@type\":\"Question\",\"name\":\"Kas t\\u00e4nu GesR\\u00c4G 2023-le on GmbH asutamine muutunud lihtsamaks?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Jah, GmbH asutamine on muutunud oluliselt lihtsamaks. T\\u00e4nu madalamale osakapitalile on vaja v\\u00e4hem algkapitali. Samal ajal on v\\u00e4hem keerukaid erireegleid kui varem. See muudab ettev\\u00f5tlusega alustamise paljude ettev\\u00f5tjate jaoks realistlikumaks.   \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gesraegfaq01-1 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Mis on GesR\u00c4G 2023 lihtsalt selgitatuna?<\/span><\/div><div class=\"uagb-faq-content\"><p>GesR\u00c4G 2023 on seadus, mis moderniseeris Austrias \u00e4ri\u00fchingu\u00f5igust. See h\u00f5lbustab eelk\u00f5ige ettev\u00f5tete asutamist ja toob kaasa uusi v\u00f5imalusi kapitali\u00fchingutele. Eriti olulised on osakapitali langetamine ja paindliku \u00e4ri\u00fchingu sissetoomine. Asutajate ja olemasolevate ettev\u00f5tete jaoks tekivad sellega uued v\u00f5imalused ja raamtingimused.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gesraegfaq01-2 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Mis muutus GmbH puhul seoses GesR\u00c4G 2023-ga?<\/span><\/div><div class=\"uagb-faq-content\"><p>K\u00f5ige olulisem muudatus puudutab GmbH osakapitali. Seda langetati 35 000 eurolt 10 000 eurole. Selle tulemusena tuleb asutamisel sisse maksta vaid v\u00e4hemalt 5000 eurot. Lisaks kaotati asutamissoodustus uutele GmbH-dele, kuna see ei ole enam vajalik.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gesraegfaq01-3 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Mis on paindlik \u00e4ri\u00fching?<\/span><\/div><div class=\"uagb-faq-content\"><p>Paindlik \u00e4ri\u00fching (Flexible Kapitalgesellschaft) on uus \u00f5iguslik vorm, mis toodi sisse GesR\u00c4G 2023-ga. See kombineerib GmbH ja aktsiaseltsi elemente ning pakub osaluste puhul suuremat paindlikkust. See vorm sobib eriti h\u00e4sti idufirmadele ning investorite v\u00f5i t\u00f6\u00f6tajate osalusega ettev\u00f5tetele.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gesraegfaq01-4 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kas asutamissoodustus kehtib veel olemasolevatele GmbH-dele?<\/span><\/div><div class=\"uagb-faq-content\"><p>Jah, olemasolevad asutamissoodustusega GmbH-d s\u00e4ilitavad oma soodustuse. Nad ei pea seda kohe l\u00f5petama ega t\u00e4iendavat kapitali sisse maksma. Siiski v\u00f5ib hilisemate \u00fchingulepingu muudatuste korral osutuda vajalikuks soodustus t\u00fchistada.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gesraegfaq01-7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kas ma pean olemasoleva GmbH-na n\u00fc\u00fcd midagi muutma?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ei, vahetu tegutsemisvajadus puudub. Olemasolevad GmbH-d saavad oma struktuuri p\u00f5him\u00f5tteliselt s\u00e4ilitada. Siiski tuleks planeeritud muudatused h\u00e4sti ette valmistada, kuna tuleb j\u00e4rgida uusi seaduslikke eeskirju. Seet\u00f5ttu on soovitatav \u00f5iguslik kontroll.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gesraegfaq01-6 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kas t\u00e4nu GesR\u00c4G 2023-le on GmbH asutamine muutunud lihtsamaks?<\/span><\/div><div class=\"uagb-faq-content\"><p>Jah, GmbH asutamine on muutunud oluliselt lihtsamaks. T\u00e4nu madalamale osakapitalile on vaja v\u00e4hem algkapitali. Samal ajal on v\u00e4hem keerukaid erireegleid kui varem. See muudab ettev\u00f5tlusega alustamise paljude ettev\u00f5tjate jaoks realistlikumaks.   <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Tasuta esmane konsultatsioon\"><span class=\"mr-cta-link-normal\">Valige sobiv aeg kohe:<\/span><span class=\"mr-cta-link-bold\">Tasuta esmane konsultatsioon<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"2023. aasta \u00e4ri\u00fchingu\u00f5iguse muutmise seadus 2023. aasta \u00e4ri\u00fchingu\u00f5iguse muutmise seadus (GesR\u00c4G 2023) on Austria reformiseadus, mis muutis oluliselt kapitali\u00fchingute \u00f5igust alates 1. jaanuarist 2024. Sellega loodi eelk\u00f5ige uus paindlik \u00e4ri\u00fching &#8230;","protected":false},"author":94,"featured_media":152300,"parent":58340,"menu_order":64,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1330],"tags":[],"class_list":["post-152299","page","type-page","status-publish","has-post-thumbnail","hentry","category-uehinguoigus"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Victoria Schartner","author_link":"https:\/\/harlander-partner.eu\/et\/author\/victoria-schartner\/"},"uagb_comment_info":0,"uagb_excerpt":"2023. aasta \u00e4ri\u00fchingu\u00f5iguse muutmise seadus 2023. aasta \u00e4ri\u00fchingu\u00f5iguse muutmise seadus (GesR\u00c4G 2023) on Austria reformiseadus, mis muutis oluliselt kapitali\u00fchingute \u00f5igust alates 1. jaanuarist 2024. Sellega loodi eelk\u00f5ige uus paindlik \u00e4ri\u00fching ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/152299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/users\/94"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/comments?post=152299"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/152299\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/58340"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/media\/152300"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/media?parent=152299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/categories?post=152299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/tags?post=152299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}