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- Title
Wandelschuldanleihe – Klarheit für eine steuerlich attraktive Finanzierungsform.
- Authors
Holle, Florian; Tschatsch, Marcel
- Abstract
The article discusses issues related to financing start-ups in Germany. Traditional bank loan finance is often difficult as young companies have no collateral and banks would require high interest rates due to the risk profile. The decision is to use equity as a source of financing, however, the inclusion of external equity also leads to a loss of shares and co-determination rights of the founders or owners.
- Subjects
GERMANY; NEW business enterprises; CORPORATE finance; INTEREST rates; TAXATION; COMMERCIAL law
- Publication
FinanzRundschau, 2018, Vol 100, Issue 19, p884
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2018-1001906