This is a guide addressed to SMEs willing to participate to crowdfunding projects. It contains relevant FAQs having both legal and operational nature. It shall serve as a tool for the evolution of crowdfunding in Central-Eastern EU Member States.

First of all, the deliverable sheds light over the applicable EU definition of SME, given that crowdfunding is to be considered as a new form of alternative finance to be developed also to achieve the goals of the EU strategy on SMEs. Many legal inputs are provided which will hopefully help SMEs to adequately perform their roles with regard to crowdfunding projects. In particular, and not exclusively, legal tax issues are tackled in order to offer SMEs exhaustive answers. The question/answers sections also contain some references to national regulations as well.

Being a guide for selected users, the deliverable does not seek to draw down conclusions; rather, it was structured as an instruction manual written in an easily understandable language.

For the full research go to Country specific guides


References:

http://ec.europa.eu/eu2020/pdf/COMPLET%20EN%20BARROSO%20%20%20007%20-%20Europe%202020%20-%20EN%20version.pdf

http://ec.europa.eu/eurostat/statistics-explained/index.php/Statistics_on_small_and_medium-sized_enterprises

http://www.europarl.europa.eu/RegData/etudes/BRIE/2016/586673/EPRS_BRI(2016)586673_EN.pdf

http://ec.europa.eu/growth/tools-databases/SME- Wizard/


FAQs:

What are SMEs according to the applicable legal discipline?

Which are the key directly applicable to crowdfunding that a SME should follow depending
on its role?

Which are the core tax law issues to consider in the context of a crowdfunding campaign?

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