Startups: aspectos societários, contratuais e o papel do investidor anjo no ordenamento jurídico brasileiro à luz da LC no 155 de 2016 e da LC no 182/20211

Abstract

Startups are growing and maturing companies within an entrepreneurial territory, starting from an innovative idea and with high potential to become large corporations, however, for the idea to materialize, financial resources are required, which are raised through investment made. by the figure of the so-called angel investor mode, everything that is agreed upon at the beginning of the relationship between the parties can be decisive for the future of the business. This article starts from the research question: what are the most common contractual and corporate rules for the consolidation of an investor-angel partnership and startups? Thus, the general objective is to verify the contractual aspects related to startups, an end to encourage investment in this new type of business. As specific objectives, the aim is to conceptualize startups and angel investors, how they relate to each other, the importance for the development of new companies and ideas, analysis of corporate aspects in the light of Normative Instruction 1719/2017, of the Complementary Law No. 155/2016 c / recent Complementary Law No. 182/2021 and, thus, verify the types of contracts applicable to the constitution of a startup, including easing the taxation of the angel investor in order to encourage entrepreneurship in the country. The methodology is based on the analysis of scientific articles, theses and master's dissertations, aimed at deepening the knowledge of about startups and angel investment, analyzing as complementary Laws No. 155/2016 and the innovation brought by Complementary Law 182 /2021.