{
  "id": "at/business/flexco-unternehmenswert-anteile",
  "catalog": "BC-000008",
  "title": "AT FlexCo — Unternehmenswert-Anteile max. 24,99 % des Stammkapitals",
  "title_en": "AT FlexCo — enterprise-value shares max. 24,99 % of nominal capital",
  "value": 24.99,
  "unit": "%",
  "name": {
    "de": "Höchstgrenze Unternehmenswert-Anteile (FlexCo)",
    "en": "Cap on enterprise-value shares (FlexCo)"
  },
  "period": "2026",
  "valid_from": "2024-01-01",
  "valid_to": null,
  "applies_to": "AT",
  "note": "Unternehmenswert-Anteile sú podiely bez hlasovacieho práva (typicky pre zamestnanecké podiely / mitarbeiterbeteiligung) — špecifikum FlexCo oproti GmbH. Môžu byť vydané maximálne do výšky 24,99 % základného imania.",
  "aliases": [
    "flexco unternehmenswert anteile",
    "flexco zamestnanecke podiely limit",
    "enterprise value shares cap flexco",
    "flexco 24.99 percent",
    "mitarbeiterbeteiligung flexco",
    "flexible company non-voting shares limit"
  ],
  "source": {
    "name": "WKO — Gründung Flexible Kapitalgesellschaft (FlexKapG)",
    "url": "https://www.wko.at/gruendung/flexible-kapitalgesellschaft-flexkapg-",
    "retrieved": "2026-06-19",
    "quote": "Unternehmenswert-Anteile können maximal bis zu einer Höhe von 24,99 % des Stammkapitals ausgegeben werden.",
    "published": "2024-01-01",
    "published_kind": "effective",
    "law_ref": "FlexKapGG",
    "quote_en": "Enterprise-value shares may be issued up to a maximum of 24.99 % of the share capital."
  },
  "corroboration": [
    {
      "name": "WKO — Flexible Kapitalgesellschaft (FlexKapG) Wirtschaftsrecht",
      "url": "https://www.wko.at/wirtschaftsrecht/flexible-kapitalgesellschaft",
      "retrieved": "2026-06-07"
    }
  ],
  "sources_count": 2,
  "confidence": "high",
  "status": "ok",
  "verification": {
    "is_real": true,
    "method": "verbatim citácia z WKO (web research 2026-06-07)",
    "checked": "2026-06-07",
    "checked_by": "botcorpus verifikácia (web research)",
    "note": "Reálny fakt s doslovnou citáciou WKO — nie halucinácia.",
    "note_en": "Real fact with verbatim WKO 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": "f3acfc9f88121a20"
  }
}