Seed Enterprise Investment Scheme
The Seed Enterprise Investment Scheme ( SEIS ) is a business development program of the British government that has existed since April 6, 2012.
An investor who invests up to £ 100,000 in a SEIS-qualified company under this program (meaning real investments and no loans) receives 50% of the invested sum as a credit towards income tax . In addition, the investment income that the investor generates from an investment under the SEIS scheme is exempt from capital gains tax.
conditions
There is a wide range of rules for claiming funding. Some of the rules are listed below.
The company mustn't
- Received more than £ 150,000 total in investment
- employ more than 25 people in total
- Have more than £ 200,000 in assets before investing in them
- be officially registered for more than 2 years
The investor must not
- Be an employee of the company (excluding directors)
- Hold more than 30% of the shares
The investment must also be made entirely in the form of money and the investor must hold his shares for at least 3 years.
consequences
According to a study carried out by the Business Angels Association together with the consulting firm Deloitte at the end of 2013, the financing of young companies was positively influenced by this funding measure. More than 70% of the business angels surveyed stated that SEIS or the older EIS funding program were decisive for new investments in start-ups .
Web links
Individual evidence
- ↑ SEIS relief . In: MAH, Chartered Accountants . Retrieved September 22, 2014.
- ↑ UK Business Angels Association receives update of Seed Enterprise Investment Schemes (SEIS) Business Angels Network Germany eV of March 27, 2014, accessed on September 12, 2014
- ↑ Archived copy ( Memento of the original dated August 12, 2014 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
