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Embryonic companies — jointly or recently constituted — in the areas of technology and innovation (startups) proliferate in the country and, at the same pace and informally, atypical legal solutions are created to structure these businesses. Limited companies are usually used to bring together the founders and the first employees, and from then on, investors condition any contribution to safeguards regarding business risks and the guarantee of participation in future results, whether these come from profit or from sales. of the business itself. In our legal system, however, the courts make a dead letter of the rules that segregate business risk, and non-managing partners are often held responsible for tax and labor debts of insolvent business companies. In this scenario, for investors who intend to make financial contributions to new businesses — whose success is even more uncertain — , investment means are often covered by mutual funds linked to the option of converting into a share in the share capital, a company in a participation account or acquisition of quotas without filing them in trade records. And, when successful, such investment income receives erratic accounting and tax treatment, creating insecurity and risk for the parties.
The proliferation of these businesses Greece Phone Number and the need for predictability, security and savings that foster them led Congress to approve the legal framework for startups — Complementary Law which was sanctioned on and will come into force days later. the official publication, which took place on As provided in article , startups are considered to be companies under any legal type (including the creation of the " Simplified Joint Stock Company ") that have, in their corporate purpose, activities of developing innovative technology-based products or services — making reference to the Law ,, Technological Innovation Law — , as long as they were established less than years ago, with gross revenue of less than sixteen million reais, or included in the special regime of Inova Simples, according to the Statute of Micro and Small Companies. Once complied with the requirements of the new law, the company now has incentives for its development, such as exemption from registration fees upon opening, different rates from Simples and the possibility of hiring employees for a fixed period of up to four years. , as well as on a probationary basis for up to one hundred and eighty days.
Furthermore, the law facilitates contracting by the Public Administration of innovative projects and Startups, through a differentiated bidding regime, which can facilitate the entry of startups into the government. It also provides, in its article , § , item II, that the proposals will be evaluated by a Special Committee, which will be composed of a public servant and a professor from a public higher education institution in the area related to the subject of hiring. As for investors, the law, in its article , exempts the investor from liability for debts, under the following terms: Article Startups may admit capital contributions from individuals or legal entities, which may or may not result in participation in the startup's share capital, depending on the type of investment chosen by the parties. §º The contribution made to the startup through the following instruments will not be considered as part of the company's share capital: I — share or quota subscription option contract signed between the investor and the company; II — share or quota purchase option contract signed between the investor and the company’s shareholders or partners; III — convertible debenture issued by the company under the terms of Law No. ,, of December , ; IV — loan contract convertible into equity participation signed between the investor and the company; V — structuring of a company in a participation account signed between the investor and the company; VI — angel investment contract in accordance with Complementary Law No.
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發表於 2024-3-12 16:43:24