This master thesis deals with the issue of crowdfunding. First of all the different Crowdfunding models and formative characteristics of these models are presented. Hence the different possibilities of company-law agreements behind the particular Models are mentioned. These include, for example, different forms of profit participation rights, silent partnerships or subordinated loans. Afterwards the different tax treatments of the different Crowdfunding models are introduced and the consequences for the sponsor and the founder are explained. There are often dubieties relating to the financial statements of the companies which use Crowdfunding. So in an further point the financial statements are explained. Furthermore the new regulations of the AltFG are presented. These include the new information requirements, the facilitation of the securities prospectus requirement and new regulations for crowdfunding platforms. Furthermore, the various possibilities of the next investment step of crowdfunders are shown. In these topic the problem of the equity dilution and the compensation of the old shareholders are discussed. Finally, this master thesis deals with a criticism of Austrian corporate law. Problems and difficulties are analyzed and the simple rules of corporate law in Delaware are presented. Moreover, possible suggestions for improvement for the Austrian company law are elaborated.