Is this the first time you have heard the term “participation contract”? Do you want to know what type of contract takes place as part of a crowdfunding project? For participating accounts, the person making the payments is the manager who is the executor of the transactions. Therefore, the manager must exercise withholding tax in respect of income and turnover tax (on all payments submitted to him) as long as he has the legal qualification of withholding tax agent. In other words, equity accounts are not in themselves sources of custody, but entail a number of obligations for the AIFM. On the other hand, the constitution of a participation contract (although exempt since 2010) is subject to a tax of 1% on the real value of the capital contributed by the participant to the account as a tax on asset transfers. Unfortunately, we do not have a stake in many, if not all, of these benefits. The participation contract is not subject to the articles of association or to the formalities required for the formation of commercial companies. This means that the object, form or interest, as well as any other conditions that may arise, will be determined by the agreement between the participants. And “is” or “becomes” means participation in the present? And you mean by “participation” a force of action or suffering? Today, there are several ways to engage in the creation of a new initiative or investment project, depending on the personality and form chosen. The participation contract, a figure unknown to many, is one of them. This is perhaps the main feature that distinguishes a participation contract from a user loan agreement, in which the capital contributed is always recovered (even in the event of late payment, there is a right of claim). It goes without saying that a loan is convertible when it is agreed to choose between the return of the borrowed capital or the conversion into a stake in the company receiving the money. Question: In which ONE of A-E is correctly used “Participation/Participation” below? But when Fra Sebastiano died, I was heated by the non-participation.

And means “will be”, “will”, “will become”, isn`t this a participation of the future time? The equity account contract was until recently totally obsolete in the trade and investment markets, but the emergence of crowdfunding has brought this legal formula back to the front line and given it an increased degree of sophistication. The participation contract (and its relationship with crowdfunding) is a type of investment that is currently very fashionable and will certainly be discussed in the coming years because of its advantages and characteristics. At BrickFunding, we have bet on this trend and are specialists in this type of investment. . . .