{"id":152333,"date":"2026-05-12T12:00:00","date_gmt":"2026-05-12T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/osnivanje-drustva\/zakon-o-izmjenama-prava-drustava-2023\/"},"modified":"2026-05-12T12:12:55","modified_gmt":"2026-05-12T10:12:55","slug":"zakon-o-izmjenama-prava-drustava-2023","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/hr\/osnivanje-drustva\/zakon-o-izmjenama-prava-drustava-2023\/","title":{"rendered":"Zakon o izmjenama prava dru\u0161tava 2023."},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Zakon o izmjenama prava dru\u0161tava 2023.<\/h2><ul><li><a href=\"#h-gesellschaftsrechts-anderungsgesetz-2023\" data-level=\"2\">Zakon o izmjenama prava dru\u0161tava 2023.<\/a><ul><li><a href=\"#h-ziel-und-bedeutung-des-gesellschaftsrechts-anderungsgesetzes-2023\" data-level=\"3\">Cilj i zna\u010daj Zakona o izmjenama prava dru\u0161tava 2023.<\/a><\/li><\/ul><\/li><li><a href=\"#h-die-anderungen-des-gesrag-2023\" data-level=\"2\">Izmjene GesR\u00c4G-a 2023.<\/a><ul><li><a href=\"#h-einfuhrung-der-flexiblen-kapitalgesellschaft\" data-level=\"3\">Uvo\u0111enje fleksibilnog kapitalnog dru\u0161tva<\/a><\/li><li><a href=\"#h-senkung-des-mindeststammkapitals-der-gmbh\" data-level=\"3\">Smanjenje minimalnog temeljnog kapitala GmbH-a<\/a><\/li><li><a href=\"#h-abschaffung-der-grundungsprivilegierung-fur-neugrundungen\" data-level=\"3\">Ukidanje povlastice pri osnivanju za nova osnivanja<\/a><\/li><li><a href=\"#h-ubergangsregeln-fur-bestehende-grundungsprivilegierte-gmbhs\" data-level=\"3\">Prijelazna pravila za postoje\u0107e GmbH-ove s povlasticom pri osnivanju<\/a><\/li><\/ul><\/li><li><a href=\"#h-bedeutung-des-gesrag-2023-fur-bestehende-gmbhs\" data-level=\"2\">Zna\u010daj GesR\u00c4G-a 2023 za postoje\u0107e GmbH-ove<\/a><ul><li><a href=\"#h-fortgeltung-alter-grundungsprivilegierungen\" data-level=\"3\">Nastavak va\u017eenja starih povlastica pri osnivanju<\/a><\/li><li><a href=\"#h-spatere-vertragsanderungen\" data-level=\"3\">Naknadne izmjene ugovora<\/a><\/li><\/ul><\/li><li><a href=\"#h-die-praktische-bedeutung-des-gesrag-2023\" data-level=\"2\">Prakti\u010dni zna\u010daj GesR\u00c4G-a 2023<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Va\u0161e prednosti uz odvjetni\u010dku podr\u0161ku<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u010cesto postavljana pitanja \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gesellschaftsrechts-anderungsgesetz-2023\">Zakon o izmjenama prava dru\u0161tava 2023.<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Zakon o izmjenama prava dru\u0161tava 2023 (GesR\u00c4G 2023)<\/strong> austrijski je reformski zakon koji je s <strong>1. sije\u010dnja 2024.<\/strong> bitno izmijenio pravo kapitalnih dru\u0161tava. Prije svega uveo je novo <strong>fleksibilno kapitalno dru\u0161tvo (FlexKapG ili <a href=\"https:\/\/harlander-partner.eu\/hr\/osnivanje-drustva\/fleksibilno-kapitalsko-drustvo-flexco\/\" title=\"Fleksibilno kapitalsko dru\u0161tvo - FlexCo\">FlexCo<\/a>)<\/strong>, smanjio <strong>minimalni temeljni kapital GmbH-a<\/strong> te iz zakona uklonio dosada\u0161nju <strong>povlasticu pri osnivanju za nove GmbH-ove<\/strong>. Me\u0111utim, za ve\u0107 postoje\u0107e GmbH-ove s povlasticom pri osnivanju i dalje vrijedi prijelazno pravilo. Stoga ovaj zakon nije pojedina\u010dna detaljna novela, nego <strong>ve\u0107i paket izmjena u pravu dru\u0161tava<\/strong> koji bi trebao olak\u0161ati osnivanja i omogu\u0107iti moderne strukture poduze\u0107a.   <\/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> je zakon kojim je Austrija od <strong>1. sije\u010dnja 2024.<\/strong> modernizirala pravo GmbH-a, uvela <strong>FlexCo<\/strong> i trajno snizila <strong>minimalni temeljni kapital GmbH-a na \u20ac<\/strong> <strong>10.000,-<\/strong>.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023.webp\" alt=\"GesR\u00c4G 2023 obja\u0161njen: sve va\u017ene izmjene reforme GmbH-a, FlexKapG-a i temeljnog kapitala u Austriji \u2013 sa\u017eeto i razumljivo.\" >\r\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\">\u201eZakonske izmjene stvaraju prilike, ali donose i nove rizike.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Besplatne prve konzultacije\"><span class=\"mr-cta-link-normal\">Sada odaberite \u017eeljeni termin:<\/span><span class=\"mr-cta-link-bold\">Besplatne prve konzultacije<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-ziel-und-bedeutung-des-gesellschaftsrechts-anderungsgesetzes-2023\">Cilj i zna\u010daj Zakona o izmjenama prava dru\u0161tava 2023.<\/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\">Zakon o izmjenama prava dru\u0161tava 2023<\/a><\/strong> ima jasan cilj. <strong>Osnivanje poduze\u0107a treba postati jednostavnije, jeftinije i fleksibilnije<\/strong>. Zakonodavac time odgovara na zahtjeve moderne ekonomije, osobito u podru\u010dju <strong>start-upova i inovativnih poslovnih modela<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">U sredi\u0161tu je razmatranje da visoke ulazne prepreke sprje\u010davaju mnoga osnivanja. Upravo je dosada\u0161nji temeljni kapital GmbH-a za mnoge osniva\u010de predstavljao bitnu prepreku. Istodobno je postojala \u017eelja za <strong>fleksibilnijim modelima sudjelovanja<\/strong>, primjerice za zaposlenike ili investitore.  <\/p>\n\n<p class=\"wp-block-paragraph\">Zakon stoga stvara novi okvir koji objedinjuje vi\u0161e prednosti:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ni\u017ee financijske ulazne prepreke<\/strong><\/li>\n\n\n\n<li><strong>Vi\u0161e prostora za oblikovanje dru\u0161tvenih ugovora<\/strong><\/li>\n\n\n\n<li><strong>Modernizacija postoje\u0107eg prava GmbH-a<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-die-anderungen-des-gesrag-2023\">Izmjene GesR\u00c4G-a 2023.<\/h2>\n\n<p class=\"wp-block-paragraph\">GesR\u00c4G 2023 donosi nekoliko klju\u010dnih novosti koje osjetno mijenjaju pravo dru\u0161tava. Ne radi se o detaljnim pitanjima, nego o temeljnim strukturnim prilagodbama. <\/p>\n\n<p class=\"wp-block-paragraph\">Najva\u017enije izmjene mogu se sa\u017eeti kako slijedi:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Uvo\u0111enje novog oblika dru\u0161tva<\/strong> \u2013 fleksibilnog kapitalnog dru\u0161tva<\/li>\n\n\n\n<li><strong>Zna\u010dajno smanjenje minimalnog temeljnog kapitala GmbH-a na \u20ac 10.000,-<\/strong><\/li>\n\n\n\n<li><strong>Ukidanje povlastice pri osnivanju za nove GmbH-ove<\/strong><\/li>\n\n\n\n<li><strong>Posebna pravila za postoje\u0107a dru\u0161tva s povlasticom pri osnivanju<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Posebno treba istaknuti kombinaciju ovih mjera. Dok je ranije povoljnije osnivanje bilo mogu\u0107e samo putem povlastice pri osnivanju, sada za sve nove GmbH-ove vrijedi trajno ni\u017ei temeljni kapital. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Manje posebnih pravila, a jednostavniji i ujedna\u010deniji sustav<\/strong>. Za poduzetnike to zna\u010di bolji pregled i manju pravnu slo\u017eenost. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einfuhrung-der-flexiblen-kapitalgesellschaft\">Uvo\u0111enje fleksibilnog kapitalnog dru\u0161tva<\/h3>\n\n<p class=\"wp-block-paragraph\">GesR\u00c4G 2023 prvi je put uveo <strong>fleksibilno kapitalno dru\u0161tvo<\/strong> kao novi pravni oblik. Ono se <strong>u osnovi temelji na pravu GmbH-a<\/strong>, ali sadr\u017ei i neka <strong>posebna pravila<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">To uklju\u010duje, na primjer:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Fleksibilni modeli sudjelovanja za investitore i zaposlenike<\/strong><\/li>\n\n\n\n<li><strong>Jednostavniji prijenos udjela<\/strong><\/li>\n\n\n\n<li><strong>Vi\u0161e slobode u unutarnjoj organizaciji<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Stoga nudi <strong>ve\u0107u fleksibilnost u pogledu udjela i strukture poduze\u0107a<\/strong>. Dok se klasi\u010dni GmbH \u010desto do\u017eivljavao kao krut, FlexKap omogu\u0107uje znatno <strong>vi\u0161e prostora za oblikovanje<\/strong> te je stoga osobito <strong>zanimljiv za start-upove, investicijske modele i poduze\u0107a usmjerena na rast<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-senkung-des-mindeststammkapitals-der-gmbh\">Smanjenje minimalnog temeljnog kapitala GmbH-a<\/h3>\n\n<p class=\"wp-block-paragraph\">Jedna od klju\u010dnih izmjena odnosi se na <strong>minimalni temeljni kapital GmbH-a<\/strong>. On je trajno smanjen s <strong>\u20ac<\/strong> <strong>35.000,- na \u20ac<\/strong> <strong>10.000,-<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Time se znatno smanjuje i stvarno potrebna uplata pri osnivanju. Umjesto dosada\u0161njih \u20ac 17.500,- sada je potrebno uplatiti samo <strong>najmanje \u20ac<\/strong> <strong>5.000,- u gotovini<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ova prilagodba ima jasan gospodarski u\u010dinak. <strong>Osnivanje GmbH-a postaje znatno dostupnije<\/strong>. Posebno za mala poduze\u0107a i samostalne poduzetnike time se uklanja velika financijska prepreka. <\/p>\n\n<p class=\"wp-block-paragraph\">Prednosti su odmah vidljive:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Potrebno je manje po\u010detnog kapitala<\/strong><\/li>\n\n\n\n<li><strong>Br\u017ei ulazak u samostalno poslovanje<\/strong><\/li>\n\n\n\n<li><strong>Vi\u0161e osnivanja postaje gospodarski realno<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Zakonodavac time zamjenjuje slo\u017een sustav jednostavnim pravilom. <strong>Ni\u017ei temeljni kapital za sve, umjesto posebnih rje\u0161enja za nekolicinu<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abschaffung-der-grundungsprivilegierung-fur-neugrundungen\">Ukidanje povlastice pri osnivanju za nova osnivanja<\/h3>\n\n<p class=\"wp-block-paragraph\">GesR\u00c4G 2023 u potpunosti je ukinuo dosada\u0161nju <strong>povlasticu pri osnivanju<\/strong>. Nove GmbH-ove ovaj oblik olak\u0161anog osnivanja od <strong>1. sije\u010dnja 2024.<\/strong> vi\u0161e ne mogu koristiti. <\/p>\n\n<p class=\"wp-block-paragraph\">Povlastica pri osnivanju ranije je slu\u017eila tome da se temeljni kapital privremeno smanji. Budu\u0107i da je minimalni temeljni kapital sada op\u0107enito sni\u017een, za to <strong>vi\u0161e nema potrebe<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Za nova osnivanja sada vrijedi jasan sustav:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Povlastica pri osnivanju vi\u0161e nije mogu\u0107a<\/strong><\/li>\n\n\n\n<li><strong>Jedinstveni temeljni kapital od \u20ac 10.000,-<\/strong><\/li>\n\n\n\n<li><strong>Nema kasnije obveze doplate kao prije<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Za osniva\u010de to zna\u010di <strong>manje nesigurnosti, manje slo\u017eenosti i jasne okvire od samog po\u010detka<\/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\">\u201eOva izmjena donosi ve\u0107u transparentnost. Umjesto vremenski ograni\u010denih posebnih pravila sada vrijedi trajno i lako razumljivo rje\u0161enje. \u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-ubergangsregeln-fur-bestehende-grundungsprivilegierte-gmbhs\">Prijelazna pravila za postoje\u0107e GmbH-ove s povlasticom pri osnivanju<\/h3>\n\n<p class=\"wp-block-paragraph\">Za ve\u0107 postoje\u0107e GmbH-ove GesR\u00c4G 2023 donio je va\u017eno poja\u0161njenje. <strong>Ranija povlastica pri osnivanju u na\u010delu ostaje na snazi<\/strong>. Ovo prijelazno pravilo vrijedi za dru\u0161tva kod kojih je povlastica pri osnivanju bila upisana u sudski registar prije <strong>1. sije\u010dnja 2024.<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">To zna\u010di da nisu potrebne trenutne prilagodbe. Me\u0111utim, zakonodavac je uveo nove okvirne uvjete koje u praksi treba uzeti u obzir. <\/p>\n\n<p class=\"wp-block-paragraph\">Trenuta\u010dno pravno stanje mo\u017ee se sa\u017eeti kako slijedi:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Postoje\u0107e povlastice i dalje ostaju va\u017ee\u0107e<\/strong><\/li>\n\n\n\n<li><strong>Nema automatskog prestanka protekom vremena<\/strong><\/li>\n\n\n\n<li><strong>Izmjene dru\u0161tvenog ugovora pokre\u0107u nove zahtjeve<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Posebno je va\u017ena nova tzv. <strong>zabrana upisa<\/strong>. Ona osigurava da postoje\u0107a dru\u0161tva <strong>srednjoro\u010dno mogu biti prisiljena na prilagodbu<\/strong> ako se provode izmjene. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Cilj nije trenuta\u010dna prisila, nego dugoro\u010dno uskla\u0111ivanje s novim sustavom<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bedeutung-des-gesrag-2023-fur-bestehende-gmbhs\">Zna\u010daj GesR\u00c4G-a 2023 za postoje\u0107e GmbH-ove<\/h2>\n\n<p class=\"wp-block-paragraph\">GesR\u00c4G 2023 ne odnosi se samo na nova osnivanja, nego ima i znatan utjecaj na <strong>ve\u0107 postoje\u0107e GmbH-ove<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">U sredi\u0161tu je pitanje je li i kada prilagodba razumna ili nu\u017ena. Jer iako ne postoji neposredan pritisak za djelovanje, kasnije izmjene mogu izazvati pravne posljedice. <\/p>\n\n<p class=\"wp-block-paragraph\">Za postoje\u0107e GmbH-ove osobito se name\u0107u sljede\u0107a razmatranja:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Provjera va\u017ee\u0107eg dru\u0161tvenog ugovora<\/strong><\/li>\n\n\n\n<li><strong>Vaganje izme\u0111u zadr\u017eavanja i prelaska na novi re\u017eim<\/strong><\/li>\n\n\n\n<li><strong>Strate\u0161ka odluka o strukturi kapitala<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Zakon time stvara novu polazi\u0161nu situaciju: <strong>postoje\u0107e strukture ostaju dopu\u0161tene, ali su pod pritiskom prilagodbe<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-fortgeltung-alter-grundungsprivilegierungen\">Nastavak va\u017eenja starih povlastica pri osnivanju<\/h3>\n\n<p class=\"wp-block-paragraph\">Nastavak va\u017eenja povlastice pri osnivanju jedna je od najva\u017enijih to\u010daka za postoje\u0107e GmbH-ove. <strong>Povlastica ostaje na snazi sve dok se ne provode izmjene<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Ranije je ta povlastica automatski prestajala nakon deset godina. Me\u0111utim, taj automatski prestanak je ukinut. Time za mnoga dru\u0161tva nastaje stabilnija polazi\u0161na situacija.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ipak, postoje jasne granice:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Povlastica ostaje upisana u sudskom registru<\/strong><\/li>\n\n\n\n<li><strong>Aktivno ukidanje i dalje je mogu\u0107e<\/strong><\/li>\n\n\n\n<li><strong>Kod izmjena mo\u017ee biti potrebna prilagodba<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">U praksi to zna\u010di da \u010dlanovi dru\u0161tva mogu svjesno odlu\u010diti ho\u0107e li zadr\u017eati stari model ili prije\u0107i na novo pravno stanje.<\/p>\n\n<p class=\"wp-block-paragraph\">Ovo pravilo donosi odre\u0111enu fleksibilnost, ali istodobno zahtijeva <strong>promi\u0161ljeno planiranje budu\u0107ih odluka<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-spatere-vertragsanderungen\">Naknadne izmjene ugovora<\/h3>\n\n<p class=\"wp-block-paragraph\">Posebnu pozornost zaslu\u017euju <strong>naknadne izmjene dru\u0161tvenog ugovora<\/strong>. Upravo se ovdje prakti\u010dni u\u010dinak GesR\u00c4G-a 2023 najjasnije pokazuje. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Promjene u sudskom registru<\/strong> mogu se upisati samo ako se u izmijenjenom dru\u0161tvenom ugovoru istodobno <strong>ukine povlastica pri osnivanju<\/strong>. Time nastaje neizravni pritisak prilagodbe za postoje\u0107a dru\u0161tva. <\/p>\n\n<p class=\"wp-block-paragraph\">Tko, dakle, \u017eeli izmijeniti dru\u0161tveni ugovor, mora se istodobno pozabaviti postoje\u0107om strukturom. Jednostavna izmjena bez daljnjih prilagodbi u mnogim slu\u010dajevima <strong>vi\u0161e nije mogu\u0107a<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Za praksu iz toga proizlazi:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Izmjene ugovora zahtijevaju sveobuhvatnu pravnu provjeru<\/strong><\/li>\n\n\n\n<li><strong>Ukidanje povlastice pri osnivanju \u010desto postaje neizbje\u017eno<\/strong><\/li>\n\n\n\n<li><strong>Izostanak prilagodbi dovodi do zabrana upisa u sudskom registru<\/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\">\u201ePostoje\u0107i modeli dodu\u0161e ostaju, ali pri izmjenama gube svoju prakti\u010dnu primjenjivost.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Besplatne prve konzultacije\"><span class=\"mr-cta-link-normal\">Sada odaberite \u017eeljeni termin:<\/span><span class=\"mr-cta-link-bold\">Besplatne prve konzultacije<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-die-praktische-bedeutung-des-gesrag-2023\">Prakti\u010dni zna\u010daj GesR\u00c4G-a 2023<\/h2>\n\n<p class=\"wp-block-paragraph\">GesR\u00c4G 2023 ne mijenja pravo dru\u0161tava samo na papiru, nego ima <strong>konkretne u\u010dinke u poduzetni\u010dkoj svakodnevici<\/strong>. I osniva\u010di i postoje\u0107a dru\u0161tva moraju iznova usmjeriti svoje odluke. <\/p>\n\n<p class=\"wp-block-paragraph\">Za nova osnivanja situacija je postala znatno jednostavnija. Ni\u017ei zahtjevi u pogledu kapitala i nove mogu\u0107nosti dovode do <strong>br\u017eeg i jednostavnijeg ulaska<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Za postoje\u0107e GmbH-ove slika je nijansiranija. S jedne strane <strong>ne postoji neposredna obveza prilagodbe<\/strong>, a s druge strane kod kasnijih izmjena nastaju novi pravni zahtjevi. <\/p>\n\n<p class=\"wp-block-paragraph\">Ukupno se prakti\u010dni zna\u010daj mo\u017ee sa\u017eeti ovako:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Olak\u0161avanje osnivanja poduze\u0107a<\/strong><\/li>\n\n\n\n<li><strong>Ve\u0107a fleksibilnost u strukturama prava dru\u0161tava<\/strong><\/li>\n\n\n\n<li><strong>Dugoro\u010dni pritisak prilagodbe za postoje\u0107a dru\u0161tva<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Zakon time slijedi jasnu liniju: <strong>pojednostavljenje pri ulasku i modernizacija postoje\u0107ih struktura<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Va\u0161e prednosti uz odvjetni\u010dku podr\u0161ku<\/h2>\n\n<p class=\"wp-block-paragraph\">GesR\u00c4G 2023 donosi brojne prilike, ali i <strong>pravne zamke<\/strong> koje na prvi pogled nisu uvijek prepoznatljive. Osobito kod postoje\u0107ih GmbH-ova pogre\u0161na odluka mo\u017ee imati dugoro\u010dne posljedice. <\/p>\n\n<p class=\"wp-block-paragraph\">Posebno kod izmjena ugovora ili strate\u0161kih promjena presudna je utemeljena pravna procjena.<\/p>\n\n<p class=\"wp-block-paragraph\">Va\u0161e konkretne prednosti:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pravno sigurno oblikovanje Va\u0161eg dru\u0161tvenog ugovora<\/strong><\/li>\n\n\n\n<li><strong>Izbjegavanje zabrana upisa i ka\u0161njenja<\/strong><\/li>\n\n\n\n<li><strong>Optimalno kori\u0161tenje novih zakonskih mogu\u0107nosti<\/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\">\u201eTime osiguravate da Va\u0161e dru\u0161tvo ne samo da ostane uskla\u0111eno sa zakonom, nego i da bude strate\u0161ki pravilno postavljeno.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Besplatne prve konzultacije\"><span class=\"mr-cta-link-normal\">Sada odaberite \u017eeljeni termin:<\/span><span class=\"mr-cta-link-bold\">Besplatne prve konzultacije<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u010cesto postavljana pitanja \u2013 FAQ<\/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\\\/hr\\\/osnivanje-drustva\\\/zakon-o-izmjenama-prava-drustava-2023\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u0160to je GesR\\u00c4G 2023 \\u2013 jednostavno obja\\u0161njeno?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"GesR\\u00c4G 2023 je zakon kojim je modernizirano pravo dru\\u0161tava u Austriji. Prije svega olak\\u0161ava osnivanje poduze\\u0107a i donosi nove mogu\\u0107nosti za kapitalna dru\\u0161tva. Posebno su va\\u017eni smanjenje temeljnog kapitala i uvo\\u0111enje fleksibilnog kapitalnog dru\\u0161tva. Za osniva\\u010de i postoje\\u0107a poduze\\u0107a time nastaju nove prilike i okvirni uvjeti.   \"}},{\"@type\":\"Question\",\"name\":\"\\u0160to se promijenilo kod GmbH-a zbog GesR\\u00c4G-a 2023?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Najva\\u017enija promjena odnosi se na temeljni kapital GmbH-a. Smanjen je s \\u20ac 35.000,- na \\u20ac 10.000,-. Time se pri osnivanju mora uplatiti samo najmanje \\u20ac 5.000,-. Osim toga, ukinuta je povlastica pri osnivanju za nove GmbH-ove jer vi\\u0161e nije potrebna.   \"}},{\"@type\":\"Question\",\"name\":\"\\u0160to je fleksibilno kapitalno dru\\u0161tvo?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Fleksibilno kapitalno dru\\u0161tvo je novi pravni oblik uveden GesR\\u00c4G-om 2023. Kombinira elemente GmbH-a i dioni\\u010dkog dru\\u0161tva te nudi ve\\u0107u fleksibilnost u pogledu udjela. Ovaj je oblik osobito prikladan za start-upove i poduze\\u0107a s investitorima ili programima sudjelovanja zaposlenika.  \"}},{\"@type\":\"Question\",\"name\":\"Vrijedi li povlastica pri osnivanju jo\\u0161 za postoje\\u0107e GmbH-ove?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Da, postoje\\u0107i GmbH-ovi s povlasticom pri osnivanju zadr\\u017eavaju svoju povlasticu. Ne moraju je odmah ukinuti niti dodatno upla\\u0107ivati kapital. Me\\u0111utim, kod kasnijih izmjena dru\\u0161tvenog ugovora mo\\u017ee biti potrebno ukinuti povlasticu.  \"}},{\"@type\":\"Question\",\"name\":\"Moram li kao postoje\\u0107i GmbH sada ne\\u0161to mijenjati?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ne, ne postoji neposredna potreba za djelovanjem. Postoje\\u0107i GmbH-ovi u na\\u010delu mogu zadr\\u017eati svoju strukturu. Me\\u0111utim, planirane izmjene treba dobro pripremiti jer je potrebno po\\u0161tovati nove zakonske zahtjeve. Stoga se preporu\\u010duje pravna provjera.   \"}},{\"@type\":\"Question\",\"name\":\"Je li osnivanje GmbH-a postalo jednostavnije zbog GesR\\u00c4G-a 2023?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Da, osnivanje GmbH-a postalo je znatno jednostavnije. Zbog ni\\u017eeg temeljnog kapitala potrebno je manje po\\u010detnog kapitala. Istodobno ima manje slo\\u017eenih posebnih pravila nego prije. Time ulazak u samostalno poslovanje za mnoge poduzetnike postaje realniji.   \"}}]}<\/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\">\u0160to je GesR\u00c4G 2023 \u2013 jednostavno obja\u0161njeno?<\/span><\/div><div class=\"uagb-faq-content\"><p>GesR\u00c4G 2023 je zakon kojim je modernizirano pravo dru\u0161tava u Austriji. Prije svega olak\u0161ava osnivanje poduze\u0107a i donosi nove mogu\u0107nosti za kapitalna dru\u0161tva. Posebno su va\u017eni smanjenje temeljnog kapitala i uvo\u0111enje fleksibilnog kapitalnog dru\u0161tva. Za osniva\u010de i postoje\u0107a poduze\u0107a time nastaju nove prilike i okvirni uvjeti.   <\/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\">\u0160to se promijenilo kod GmbH-a zbog GesR\u00c4G-a 2023?<\/span><\/div><div class=\"uagb-faq-content\"><p>Najva\u017enija promjena odnosi se na temeljni kapital GmbH-a. Smanjen je s \u20ac 35.000,- na \u20ac 10.000,-. Time se pri osnivanju mora uplatiti samo najmanje \u20ac 5.000,-. Osim toga, ukinuta je povlastica pri osnivanju za nove GmbH-ove jer vi\u0161e nije potrebna.   <\/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\">\u0160to je fleksibilno kapitalno dru\u0161tvo?<\/span><\/div><div class=\"uagb-faq-content\"><p>Fleksibilno kapitalno dru\u0161tvo je novi pravni oblik uveden GesR\u00c4G-om 2023. Kombinira elemente GmbH-a i dioni\u010dkog dru\u0161tva te nudi ve\u0107u fleksibilnost u pogledu udjela. Ovaj je oblik osobito prikladan za start-upove i poduze\u0107a s investitorima ili programima sudjelovanja zaposlenika.  <\/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\">Vrijedi li povlastica pri osnivanju jo\u0161 za postoje\u0107e GmbH-ove?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da, postoje\u0107i GmbH-ovi s povlasticom pri osnivanju zadr\u017eavaju svoju povlasticu. Ne moraju je odmah ukinuti niti dodatno upla\u0107ivati kapital. Me\u0111utim, kod kasnijih izmjena dru\u0161tvenog ugovora mo\u017ee biti potrebno ukinuti povlasticu.  <\/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\">Moram li kao postoje\u0107i GmbH sada ne\u0161to mijenjati?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne, ne postoji neposredna potreba za djelovanjem. Postoje\u0107i GmbH-ovi u na\u010delu mogu zadr\u017eati svoju strukturu. Me\u0111utim, planirane izmjene treba dobro pripremiti jer je potrebno po\u0161tovati nove zakonske zahtjeve. Stoga se preporu\u010duje pravna provjera.   <\/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\">Je li osnivanje GmbH-a postalo jednostavnije zbog GesR\u00c4G-a 2023?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da, osnivanje GmbH-a postalo je znatno jednostavnije. Zbog ni\u017eeg temeljnog kapitala potrebno je manje po\u010detnog kapitala. Istodobno ima manje slo\u017eenih posebnih pravila nego prije. Time ulazak u samostalno poslovanje za mnoge poduzetnike postaje realniji.   <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Besplatne prve konzultacije\"><span class=\"mr-cta-link-normal\">Sada odaberite \u017eeljeni termin:<\/span><span class=\"mr-cta-link-bold\">Besplatne prve konzultacije<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"Zakon o izmjenama prava dru\u0161tava 2023. Zakon o izmjenama prava dru\u0161tava 2023 (GesR\u00c4G 2023) austrijski je reformski zakon koji je s 1. sije\u010dnja 2024. bitno izmijenio pravo kapitalnih dru\u0161tava. Prije &#8230;","protected":false},"author":1,"featured_media":152334,"parent":42388,"menu_order":64,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[921],"tags":[],"class_list":["post-152333","page","type-page","status-publish","has-post-thumbnail","hentry","category-pravo-drustava"],"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":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/hr\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Zakon o izmjenama prava dru\u0161tava 2023. Zakon o izmjenama prava dru\u0161tava 2023 (GesR\u00c4G 2023) austrijski je reformski zakon koji je s 1. sije\u010dnja 2024. bitno izmijenio pravo kapitalnih dru\u0161tava. Prije ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/152333","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/comments?post=152333"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/152333\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/42388"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/media\/152334"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/media?parent=152333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/categories?post=152333"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/tags?post=152333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}