A lot has been written about crowdfunding in the last few months, not least because of the Alternative Financing Act which came into power in autumn (ourselves included: Crowdfunding - when private parties stand in for banks and the Crowdfunding Act New - also planned for Austria).
However, very few articles deal with the various implications for tax, which are dependent on the crowdfunding model in question. This should, from the outset, be taken into account when structuring individual projects.
