{
  "id": "at/business/flexco-stammkapital",
  "catalog": "BC-000007",
  "title": "AT FlexCo (Flexible Kapitalgesellschaft) — Mindeststammkapital 2026",
  "title_en": "AT FlexCo (flexible capital company) — minimum nominal capital 2026",
  "value": 10000,
  "unit": "EUR",
  "name": {
    "de": "Mindeststammkapital Flexible Kapitalgesellschaft (FlexKapG/FlexCo)",
    "en": "Minimum share capital of the Flexible Company (FlexCo)"
  },
  "period": "2026",
  "valid_from": "2024-01-01",
  "valid_to": null,
  "applies_to": "AT",
  "note": "Flexible Kapitalgesellschaft (FlexKapG, auch FlexCo) — nová rakúska právna forma zavedená zákonom FlexKapGG (GesRÄG 2023), účinná od 1. 1. 2024. Minimálne základné imanie 10.000 €, z toho najmenej polovica v hotovosti (bankové potvrdenie). Cielená na startupy a (rodinné) firmy — flexibilnejšia ako GmbH (napr. Unternehmenswert-Anteile bez hlasovacieho práva).",
  "aliases": [
    "flexco zakladne imanie",
    "flexible kapitalgesellschaft stammkapital",
    "flexkapg mindestkapital",
    "rakusko flexco minimalne imanie",
    "flexco minimum capital",
    "austria flexible company share capital",
    "flexco 10000 eur",
    "kolko stoji zalozit flexco rakusko",
    "flexkapg 2024"
  ],
  "source": {
    "name": "WKO — Flexible Kapitalgesellschaft (FlexKapG)",
    "url": "https://www.wko.at/wirtschaftsrecht/flexible-kapitalgesellschaft",
    "retrieved": "2026-06-19",
    "quote": "Das Stammkapital, das durch die Gesellschafter aufzubringen ist, muss mindestens 10.000 EUR betragen.",
    "published": "2024-01-01",
    "published_kind": "effective",
    "law_ref": "FlexKapGG",
    "quote_en": "The share capital to be raised by the shareholders must amount to at least EUR 10,000."
  },
  "corroboration": [
    {
      "name": "WKO — Gründung Flexible Kapitalgesellschaft (FlexKapG)",
      "url": "https://www.wko.at/gruendung/flexible-kapitalgesellschaft-flexkapg-",
      "retrieved": "2026-06-07"
    }
  ],
  "sources_count": 2,
  "confidence": "high",
  "status": "ok",
  "verification": {
    "is_real": true,
    "method": "cross-checked proti viacerým nezávislým WKO zdrojom (web research 2026-06-07), verbatim citácia",
    "checked": "2026-06-07",
    "checked_by": "botcorpus verifikácia (web research, cross-check)",
    "note": "Reálny fakt overený z 2 nezávislých WKO zdrojov s doslovnou citáciou — nie halucinácia.",
    "note_en": "Real fact verified from 2 independent WKO sources with verbatim quotation — not a hallucination."
  },
  "freshness": {
    "source_dated": "2024-01-01",
    "retrieved": "2026-06-19",
    "last_checked": "2026-06-19",
    "next_check": "2026-12-16",
    "cadence_days": 180,
    "stale": false,
    "source_hash": "2140b5d0187b9d35"
  }
}