,,
=XVDPPHQIDVVXQJ
'DV *PE+5HFKW YRQ ZXUGH PLW GHP *HVHW] ]XU 0RGHUQLVLHUXQJ GHV *PE+5HFKWV XQG ]XU %HNlPSIXQJ YRQ 0LVVEUlXFKHQ JHlQGHUW 2EZRKO GDV *HVHW] JUXQGVlW]OLFK ZHLWHU EHVWHKWZXUGHQ(UJlQ]XQJHQXQG1HXHUXQJHQHLQJHIKUW'DEHLKDEHQVLFKQHXH0|JOLFKNHL WHQHUJHEHQGLHQHXH2SWLRQHQEHLGHU5HFKWVJHVWDOWXQJHU|IIQHW
,QGLHVHP %HULFKWZXUGHQGLH1HXHUXQJHQGHU*HVHOOVFKDIWVUHIRUPXQWHUVXFKW=LHOGHU8Q WHUVXFKXQJZDUGLH9RUWHLOKDIWLJNHLWIUHLQHQGHXWVFKHQ([LVWHQ]JUQGHQ]XEHVWLPPHQ
1DFKHLQHU$XIZHQGLJHQ5HFKHUFKHZXUGHQ]XQlFKVWGLH6DFKYHUKDOWHYRQGHU5HIRUPHUOlX WHUW$QVFKOLHHQGZXUGHQGLHGLH9HUlQGHUXQJHQGHV*HVHW]HVGDUJHVWHOOW8PHLQH$QDO\VH GXUFKIKUHQ]XN|QQHQZXUGHQ.ULWHULHQGHILQLHUWGLHEHLGHU:DKOGHU5HFKWVIRUP]XEHDFK WHQVLQG $QVFKOLHHQG ZXUGH DXI*UXQGGLHVHU 6WUXNWXUHLQH $QDO\VHGHU6DFKYHUKDOWHYRU XQG QDFK GHU 5HIRUP GXUFKJHIKUW 'LH $QDO\VH GHU 6DFKYHUKDOWH ]HLJW GDVV GLH 9HUlQGH UXQJHQWLHIJUHLIHQGVLQG
)UHLQHQ8QWHUQHKPHUELHWHWGLH8*HLQH5HLKHYRQ9RUWHLOHQ'LHVHHUJHEHQVLFK]XQlFKVW HLQPDODXV0LQGHVWNDSLWDOGDVQXUHLQHQ(XUREHWUDJHQPXVV8PHLQHUGURKHQGHQ,QVROYHQ] HQWJHJHQ ]X ZLUNHQ KDW GHU *HVHW]JHEHU GHU 8* HLQH 7KHVDXULHUXQJVSIOLFKW DXIHUOHJW 6R PVVHQ3UR]HQWGHU*HZLQQHDQJHVSDUWZHUGHQPVVHQ ELVHLQ.DSLWDOYRQ(XUR HUUHLFKWZRUGHQLVW$EGLHVHP=HLWSXQNWNDQQGLH8*GDQQLQHLQH*PE+XPILUPLHUHQ(LQ ZHLWHUHU 9RUWHLO GHU 5HIRUP ]HLJW VLFK EHL GHP *UQGXQJVSUR]HVV 1XQ LVW HV P|JOLFK HLQ 0XVWHUSURWRNROO IU GLH *UQGXQJ HLQHU KDIWXQJVEHVFKUlQNWHQ *HVHOOVFKDIW ]X QXW]HQ +LHU JLEW HV HLQH MHGRFK %HVFKUlQNXQJHQ 'XUFK GLHVHV 3URWRNROO LVW HLQH VFKQHOOHUH *UQGXQJ HLQHU*HVHOOVFKDIWP|JOLFK:HQQGLHÄQRUPDOH*PE+³PLWGHU8*YHUJOLFKHQZLUGIlOOWDXI GDVVYLHOH9HUlQGHUXQJHQDQDORJDXFKDXIGLH*PE+]XWUHIIHQ
,P +LQEOLFN DXI GLH HQJOLVFKH /LPLWHG ]HLJW GLH $QDO\VH GDVV IUKHUH 9RUWHLOH QLFKW PHKU JHJHEHQVLQG XQGGHU+DIWXQJVEHVFKUlQNXQJDXI WUHWHQ(VEHVWHKWHLQH5HFKWVXQVLFKHUKHLW 'DGLH+DIWXQJHLQH]HQWUDOH)UDJHVWHOOXQJEHL GHU:DKO GHU5HFKWVIRUPGDUVWHOOW LVWGLHVHU 8PVWDQG VHKU SUREOHPDWLVFK (LQ ZHLWHUHU 1DFKWHLO HUJLEW VLFK DXV GHP 8PVWDQG GDVV GLH 5HFKQXQJVOHJXQJQDFKGHPGHXWVFKHQXQGGHPHQJOLVFKHQ5HFKWHUIROJHQPXVV'DVHUK|KW GLH$XIZHQGXQJHQGHU*HVHOOVFKDIWXQGVSULFKWJHJHQGLHHQJOLVFKH/LPLWHG
'LH *UQGXQJ HLQHU 8QWHUQHKPHUJHVHOOVFKDIW LVW QXU (PSIHKOHQVZHUW ZHQQ HLQH *UQGXQJ PLW (XUR QLFKW P|JOLFK LVW 'DV 0XVWHUSURWRNROO LVW EHL GHU *UQGXQJ QXU HLQJH VFKUlQNW ]X HPSIHKOHQ +LHU NRPPW HV DXI GLH .RPSOH[LWlW GHU 6DFKYHUKDOWH DQ 9RQ GHU *UQGXQJHLQHUHQJOLVFKHQ/LPLWHGLVWHLQHPGHXWVFKHQ8QWHUQHKPHUDE]XUDWHQ
(VLVW]X EHDFKWHQGDV GLHVH(PSIHKOXQJQXUDXV6LFKWHLQHVGHXWVFKHQ 8QWHUQHKPHUVUHOH YDQWVLQG.
,,,
9RUZRUW
,P5DKPHQGHV+DXSWVWXGLXPVGHV6WXGLHQJDQJV,QWHUQDWLRQDO%XVLQHVV(FRQRPLFVPXVVLP )DFK +/$ HLQ LQGLYLGXHOOHU %HULFKW DQJHIHUWLJW ZHUGHQ 'LHVHU %HULFKW VROO LQVJHVDPW K|FKVWHQ6HLWHQ.HUQWH[WEHLQKDOWHQXQGNDQQEHUHLQEHOLHELJHV7KHPDZHOFKHUHLQHQ %H]XJ]XP6WXGLHQJDQJKDWJHVFKULHEHQZHUGHQ'DV7KHPDZXUGHYRP6WXGHQWHQIUHLJH ZlKOW XQG PLW HLQHP ]XJHWHLOWHQ 'R]HQWHQ DXVJHDUEHLWHW XQG YHUIHLQHUW =XU (UVWHOOXQJ GHV %HULFKWHVZDUHLQHDXVJLHELJH5HFKHUFKHQRWZHQGLJ
'HU JHZlKOWH 7LWHO HQWVWDQG DXV GHU hEHUOHJXQJ KHUDXV VHOEVW HLQH 8QWHUQHKPXQJ ]X JUQ GHQ'DEHLPDFKWHLFKPLU*HGDQNHQEHUGLH0|JOLFKNHLWHQGHU+DIWXQJVEHVFKUlQNXQJ6R VWLHLFKDXIGLH*PE+/HLGHUZDUHQGLH$QIRUGHUXQJHQ]XU*UQGXQJUHODWLYKRFK$OVLFK GDQQLP-XQLYRQGHU5HIRUPGHV*HVHOOVFKDIWVUHFKWVHUIXKUZDUHQGLH$XVVDJHQQRFK UHODWLY XQJHQDX =X GLHVHP =HLWSXQNW ZDU GLH %HULFKWHUVWDWWXQJ ]ZDU TXDQWLWDWLY ]XIULHGHQ VWHOOHQGTXDOLWDWLYMHGRFKQLFKW6HOEVWGLH%HUDWXQJGXUFKHLQH6WHXHUEHUDWHULQZDULQNHLQHU :HLVHEHIULHGLJHQG+HXWHLVWGHU8PIDQJVRZLHGLH4XDOLWlWGHU4XHOOHQDQJHPHVVHQ2E ZRKOLFKEHUHLWVPLWGHU7KHPDWLNYHUWUDXWELQKDEHLFKPLFKELVKHUQLFKWZLVVHQVFKDIWOLFK PLWGHU*HVHOOVFKDIWVUHIRUPDXVHLQDQGHUJHVHW]W0HLQHELVKHULJHQ5HFKHUFKHQEHVFKUlQNWHQ VLFK DXVVFKOLHOLFK DXI GHQ *UQGXQJVSUR]HVV (LQHQ 9HUJOHLFK ]XU ELVKHULJHQ *PE+ KDEH LFK QLH DQJHVWUHEW 'LHVHU %HULFKW ZDU HLQ JXWHU $QODVV PLFK DXFK ZLVVHQVFKDIWOLFK PLW GHU 7KHPDWLNDXVHLQDQGHU]XVHW]HQ
=LHOJUXSSHGLHVHU$UEHLWVLQG8QWHUQHKPHUGLHVLFKIUGLH$XVZLUNXQJHQGHU*HVHOOVFKDIWV UHIRUPLQWHUHVVLHUHQ
%HGDQNHQ P|FKWH LFK PLFK DQ GLHVHU 6WHOOH YLHOPDOV EHL )UDX 'R]HQWLQGHU)RQW\V,QWHUQDWLRQDOH+RJHVFKRRO(FRQRPLHIUGLH8QWHUVWW]XQJEHLGHQIRU PDOHQXQGIDFKOLFKHQ)UDJHVWHOOXQJHQZlKUHQGGHU%HULFKWHUVWHOOXQJ
,9
,QKDOWVYHU]HLFKQLV
7LWHOVHLWH,
=XVDPPHQIDVVXQJ ,,
9RUZRUW ,,,
,QKDOWVYHU]HLFKQLV,9
(LQOHLWXQJ
$XVJDQJVLWXDWLRQ
'LHHQJOLVFKH/LPLWHG
*HJHQEHUVWHOOXQJ
9HUlQGHUXQJHQGXUFK0RPL*
hEHUEOLFN
*HPHLQVDPH9RUVFKULIWHQ
:HVHQWOLFKH9HUlQGHUXQJHQ
$QDO\VHGHU*HVHOOVFKDIWVUHIRUP
(UJHEQLVVHXQG6FKOXVVIROJHUXQJ
(PSIHKOXQJHQXQG.ULWLVFKH:UGLJXQJ
4XHOOHQYHU]HLFKQLV
7DEHOOHQYHU]HLFKQLV
$ENU]XQJVYHU]HLFKQLV
*ORVVDU
(LQOHLWXQJ
'LH 5HFKWVRUGQXQJ VWHOOW GHQ 8QWHUQHKPXQJHQ LQ XQWHUVFKLHGOLFKHQ *HVHW]HQ HLQH 9LHO]DKO YRQ5HFKWVIRUPHQ]XU9HUIJXQJ6LHEHUOlVVWGHPRGHUGHQ(LJHQWPHUQGLH(QWVFKHLGXQJ IUHLQH5HFKWVIRUPVHOEVW]XWUHIIHQ6HLWVWHOOWHGLH*PE+PLWUXQG0LOOLRQHQ8Q WHUQHKPHQ IU GHQ GHXWVFKHQ 0LWWHOVWDQG GLH SRSXOlUVWH *HVHOOVFKDIWVIRUP GDU 'LH +DI WXQJVEHJUHQ]XQJDXIGDV6WDPPNDSLWDOLVWGDEHLQXUHLQ9RU]XJ$XFKGLHQLHGULJH6WHXHUEH ODVWXQJGHULQOlQGLVFKHQ.DSLWDOJHVHOOVFKDIWHQHUIUHXWVLFKJURHU%HOLHEWKHLW,QGHQOHW]WHQ -DKUHQZXUGHQMHGRFK6WLPPHQODXWGDVELVKHULJH*HVHOOVFKDIWVUHFKWGHQKHXWLJHQ$QIRUGH UXQJHQ DQ]XSDVVHQ %HJUQGHW ZXUGH GLHVH )RUGHUXQJ GXUFK GLH $EZDQGHUXQJ YRQ GHXW VFKHQ8QWHUQHKPHQLQGDV$XVODQG,Q(QJODQGLVWHVP|JOLFKHLQH*HVHOOVFKDIWlKQOLFKGHU *PE+PLWHLQHP*%3 6WDPPNDSLWDO]XJUQGHQ'DV5HVXOWDWLVWGDV*HVHW]]XU0RGHUQL VLHUXQJGHV*PE+5HFKWVXQG]XU%HNlPSIXQJYRQ0LVVEUlXFKHQMoMiGGDVDP1R YHPEHU YHUDEVFKLHGHW ZXUGH 1DFK GLHVHP *HVHW] NHQQW GDV GHXWVFKH *HVHOOVFKDIWV UHFKWQXQ]ZHL$UWHQGHU*HVHOOVFKDIWPLWEHVFKUlQNWHU+DIWXQJ=XUELVKHULJHQ*HVHOOVFKDIW PLW EHVFKUlQNWHU +DIWXQJ NRPPW QXQ DXFK HLQH QHXH *HVHOOVFKDIW QDPHQV 8QWHUQHKPHUJH VHOOVFKDIWKLQ]X
)UHLQHQ([LVWHQ]JUQGHURGHUHLQDQGHUHVPLWWHOVWlQGLVFKHV8QWHUQHKPHQVWHOOWVLFKQXQGLH )UDJHZHOFKHGHUEHLGHQ*HVHOOVFKDIWVIRUPHQ]ZHFNPlLJHULVW=LHOGLHVHU8QWHUVXFKXQJLVW HLQH (PSIHKOXQJ DXV]XVSUHFKHQ GLH GHQ $QVSUFKHQ HLQHV 8QWHUQHKPHUV JHUHFKW ZLUG 'D GLH:DKOGHU5HFKWVIRUPZHLWUHLFKHQGHXQGODQJIULVWLJH$XVZLUNXQJHQKDWLVWHLQH$QWZRUW YRQ]HQWUDOHU%HGHXWXQJ
(LQH$XVVDJHEHUGLHVLQQYROOVWH$OWHUQDWLYHLVWRKQHHLQHIXQGLHUWH$QDO\VHQLFKWP|JOLFK %HLGHU:DKOGHU8QWHUQHKPHQVIRUPVLQGYLHOH )DNWRUHQ]XEHUFNVLFKWLJHQ$XFKGLH$Q IRUGHUXQJHQ DQ GDV 8QWHUQHKPHQ VLQG GXUFK GLH KRKH .RPSOH[LWlW VHKU YLHOVFKLFKWLJ 8P GHP /HVHU HLQHQ (LQEOLFN LQ GLH ELVKHULJH 5HFKWVSUHFKXQJ ]X JHEHQ EHVFKlIWLJW VLFK GDV ]ZHLWH.DSLWHOPLWGHU$XVJDQJVVLWXDWLRQ'LH(UOlXWHUXQJHQEHVFKUHLEHQGLH*PE+XQGGLH HQJOLVFKH/LPLWHGLP)ROJHQGHQDXFK/WGJHQDQQWXQGVWHOOHQGLHVHJHJHQEHU%HJUQGHW LVWGLHVGXUFKGLH7DWVDFKHGDVV GLH /LPLWHG ELVKHU GDV .RQNXUUHQ]PRGHOOGHU*PE+ ZDU 'DVGULWWH.DSLWHOEHIDVVWVLFKPLWGHQ9HUlQGHUXQJHQGHVGHXWVFKHQ*HVHOOVFKDIWVUHFKWV,P :HVHQWOLFKHQ ZLUG DXI GLH 9HUlQGHUXQJ HLQJHJDQJHQ GLH VLFK DXV GHU 5HIRUP GHV *HVHOO VFKDIWVUHFKWVHUJLEW'DVYLHUWH.DSLWHOELOGHWGHQ.HUQGLHVHU$UEHLW+LHUZHUGHQGLH)DNWHQ GLHLQ.DSLWHO]ZHLXQGGUHLGDUJHVWHOOWZXUGHQVWUXNWXULHUWXQGDQDO\VLHUW'LH0HUNPDOHGHU 6WUXNWXU VLQG DXV GHP $QIRUGHUXQJVSURILO HLQHV 8QWHUQHKPHUV DEJHOHLWHW 0LW +LOIH GLHVHU 0HUNPDOHZLUGGLH*HVHOOVFKDIWVUHIRUP]XQlFKVWLP+LQEOLFNDXIGDVGHXWVFKH*HVHOOVFKDIWV UHFKWDQDO\VLHUWXPGLH9HUlQGHUXQJHQ]XGHPELVKHULJHQ5HFKWDEOHLWHQ]XN|QQHQ:HLWHU KLQ ILQGHW HLQH 8QWHUVXFKXQJ GHU $QIRUGHUXQJHQ PLW %OLFN DXI GLH HQJOLVFKH /LPLWHG VWDWW 'LH(UJHEQLVVHGHU$QDO\VHZHUGHQLPIQIWHQ.DSLWHOGDUJHVWHOOW'DVVHFKVWH.DSLWHOHUIOOW GLH=LHOVHW]XQJGLHVHU$UEHLWXQGVSULFKWHLQH(PSIHKOXQJDXV
%HLGLHVHU$UEHLWZLUGSULPlUHLQH8QWHUVXFKXQJGHVGHXWVFKHQ*HVHOOVFKDIWVUHFKWVGXUFKJH IKUW'DEHLZHUGHQGLH6DFKYHUKDOWHDXVGHU6LFKWHLQHVGHXWVFKHQ8QWHUQHKPHUVEHWUDFKWHW 'DGDVGHXWVFKH*HVHOOVFKDIWVUHFKWMHGRFKQLFKWLVROLHUWEHWUDFKWHWZHUGHQNDQQZLUGDXFKGLH HQJOLVFKH/LPLWHGLQGLH8QWHUVXFKXQJPLWHLQEH]RJHQ:HLWHUKLQZHUGHQLQGLHVHU8QWHUVX FKXQJNHLQH6DFKYHUKDOWHEHWUDFKWHWGLHIU.RQ]HUQHUHOHYDQWVLQG
1 Britisches Pfund, Wechselkurs am 10. Dezember 2009 1.10431 Euro (vgl. www.lexas.net, 2009)
$XVJDQJVLWXDWLRQ
In diesem Kapitel werden unterschiedliche Aspekte vor der Gesellschaftsreform erläutert. Dazu wird der Zustand bis zum 1.November 2008 betrachtet. Weiterhin wird auch die englische Limited beschrieben weil sie eine beliebte und vergleichbare Alternative zur GmbH ist. Im Anschluss werden die Unterschiede, im Rahmen einer Gegenüberstellung, dargestellt.
'LH*PE+
Haftung
%HLGHU)UDJHQDFKGHQ+DIWXQJVYHUKlOWQLVVHQLVW]ZLVFKHQGHU*HVHOOVFKDIWGHP*HVFKlIWV IKUHU XQG GHQ *HVHOOVFKDIWHUQ ]X XQWHUVFKHLGHQ 'LH +DIWXQJ GHU *HVHOOVFKDIW ZDU JUXQG VlW]OLFKDXIGDV*HVDPWYHUP|JHQGHU*HVHOOVFKDIWEHJUHQ]W'LH*HVHOOVFKDIWHUKDIWHWHQ IU GLH9HUELQGOLFKNHLWHQGHU*HVHOOVFKDIWODXW$EV*PE+*PLW,KUHU6WDPPHLQODJH,P )DOOGHU,QVROYHQ]NRQQWH,KU3ULYDWYHUP|JHQQLFKWIU9HUELQGOLFKNHLWHQGHU*PE+KHUDQ JH]RJHQ ZHUGHQ 'LH +DIWXQJVEHVFKUlQNXQJ WUDW PLW (LQWUDJXQJ LQ GDV +DQGHOVUHJLVWHU LQ .UDIW)DOOVYRUKHU*HVFKlIWHJHWlWLJWZXUGHQNRQQWHQGLH*HVHOOVFKDIWHULQGLH+DIWXQJJH QRPPHQZHUGHQYJO:|KH6)UGHQ*HVFKlIWVIKUHUNDQQVLFKODXW$EV
*PE+* HLQH 9HUSIOLFKWXQJ HUJHEHQ ZHQQ HU GLH ,QVROYHQ] GHU *HVHOOVFKDIW QLFKW XQYHU ]JOLFKDQ]HLJW Gründung
%LVKHUNRQQWHGLH*PE+GXUFKHLQHRGHUPHKUHUH3HUVRQHQJHJUQGHW ZHUGHQ'HU*HVHOO VFKDIWVYHUWUDJPXVVWHGXUFKHLQHQ1RWDUEHXUNXQGHWZHUGHQ'LH*UQGXQJVNRVWHQEHWUXJHQ FLUFD(XURYJO0HOOHUW9HUIUWK6'LH%H]LHKXQJGHU*HVHOOVFKDIWHUXQWHU HLQDQGHU ZXUGH LP *HVHW] IHVWJHOHJW -HGRFK NRQQWHQ ZLUWVFKDIWOLFKH hEHUOHJXQJHQ LQ GHQ *HVHOOVFKDIWVYHUWUDJ HLQJHDUEHLWHW ZHUGHQ 6LH HUODXEWHQ HLQH )OH[LELOLWlW EHL GHU 5HFKWVJH VWDOWXQJYJO:|KH6:HLWHUKLQNRQQWHODXW$EV1U*PE+*HLQH*H VHOOVFKDIWQXUGDQQLQGDV+DQGHOVUHJLVWHUHLQJHWUDJHQZHUGHQZHQQEHUHLWVEHLGHU$QPHO GXQJ]XU(LQWUDJXQJHUIRUGHUOLFKH*HQHKPLJXQJVXUNXQGHQYRUODJHQ'LHVZDUEHLHUODXEQLV SIOLFKWLJHQ 7lWLJNHLWHQ GHU )DOO ] E KDQGZHUNOLFKH 7lWLJNHLW %LVKHU GDXHUWH GLH $QPHO GXQJ ]ZHL ELV VHFKV :RFKHQ (LQ :HWWEHZHUEVQDFKWHLO ZDU GDVV EU-Auslandsgesellschaften 2 QDFK GHU 5HFKWVSUHFKXQJ GHV (X*+ LKUHQ 9HUZDOWXQJVVLW] LQ HLQ DQGHUHV/DQGOHJHQNRQQWHQ'LHVH$XVODQGVJHVHOOVFKDIWHQZDUHQLQ'HXWVFKODQGDOVVROFKH DQ]XHUNHQQHQ 8PJHNHKUW KDWWHQ GHXWVFKH *HVHOOVFKDIWHQ GLHVH 0|JOLFKNHLW ELVODQJ QLFKW %HL,KQHQGXUIWHGHU2UWGHV9HUZDOWXQJVVLW]HVXQGGHU*HVFKlIWVVLW]QLFKWDXVHLQDQGHUIDOOHQ YJO,+.%HUOLQ6
Stammkapital und Gesellschaftsanteile
'LH (LJHQNDSLWDOEHVFKDIIXQJ HLQHU *PE+ HUIROJWH JUXQGVlW]OLFK GXUFK GLH hEHUQDKPH YRQ 6WDPPDQWHLOHQ +LHU LVW ]X EHDFKWHQ GDVV NHLQ *HVHOOVFKDIWHU PHKU DOV HLQHQ 6WDPPDQWHLO EHUQHKPHQNRQQWHXQGODXW*PE+*GLH7HLOXQJGHU=XVWLPPXQJGHU*HVHOOVFKDIWEH GXUIWH 'LH +|KH GHV 6WDPPNDSLWDOV ZXUGH LP *HVHOOVFKDIWHUYHUWUDJ IHVWJHOHJW YJO :|KH 6(VPXVVWHELVKHUQDFK$EV6*PE+*PLQGHVWHQV(XUREHWUD
JHQ 'LH 6WDPPHLQODJH MHGHV *HVHOOVFKDIWHUV PXVVWH HLQH +|KH YRQ PLQGHVWHQV (XUR KDEHQ )HUQHU JDE HV 8QWHUVFKLHGH EHL GHU 0HKU3HUVRQHQ*PE+ XQG GHU (LQ3HUVRQHQ *PE+ %HL GHU 0HKU3HUVRQHQ*PE+ GXUIWH GLH $QPHOGXQJ EHLP +DQGHOVUHJLVWHU HUVW HU
2 .XUVLYH:|UWHULPODXIHQGHQ7H[WVLQGLQGDV*ORVVDUDXI6HLWHDXIJHQRPPHQZRUGHQ
IROJHQ ZHQQ YRQ MHGHP *HVHOOVFKDIWHU GLH (LQODJH ]X PLQGHVWHQV HLQHP 9LHUWHO EDU HLQJH ]DKOW ZRUGHQ ZDU LQVJHVDPW DEHU (XUR HLQVFKOLHOLFK 6DFKHLQODJHQ %HL GHU (LQ 3HUVRQHQ*PE+PXVVWHIUGHQEULJHQ7HLOHLQH6LFKHUXQJVOHLVWXQJ KLQWHUOHJWZHUGHQYJO ZZZLKNHPGHQGH6
Firma
'LH)LUPDPXVVWHDXVGHP1DPHQGHV8QWHUQHKPHQVXQGHLQHP=XVDW]EHVWHKHQ'HU1DPH GHU *HVHOOVFKDIW PXVVWH ]ZLQJHQG GLH %H]HLFKQXQJ *PE+ HQWKDOWHQ 2E GLH *HVHOOVFKDIW HLQH3HUVRQHQ6DFKRGHU3KDQWDVLHILUPDZlKOWHZDUXQHUKHEOLFKYJO:|KH6
Übertragung eines Gesellschaftsanteils
%LVKHU NRQQWH HLQ *HVHOOVFKDIWHU VHLQH *HVHOOVFKDIWVDQWHLOH QXU GXUFK GLH =XVWLPPXQJ GHU *HVFKlIWVIKUXQJ EHUWUDJHQ YJO ZZZEHUOLQLKNGH 6 :HLWHUKLQ PXVV GHU hEHUWUDJYRQ*HVHOOVFKDIWVDQWHLOHQQRWDULHOOEHXUNXQGHWZHUGHQ.ULWLVFKZDUGHU(UZHUEYRQ *HVFKlIWVDQWHLOHQ:HUHLQHQ*HVFKlIWVDQWHLOHUZDUENRQQWHQLFKWGDUDXIYHUWUDXHQGDVVGHU 9HUlXHUHU DXFK ZLUNOLFK *HVHOOVFKDIWHU ZDU YJO %XQGHVJHVHW]EODWW -DKUJDQJ 7HLO , 1U Geschäftsführung
'LH*PE+NRQQWHHLQHQRGHUPHKUHUH*HVFKlIWVIKUHUKDEHQ:HQQHLQ*HVHW]JHEHUEHVWHOOW ZXUGHPXVVWHHUEHVWLPPWH9RUDXVVHW]XQJHQHUIOOHQ'LHELVKHULJHQ$XVVFKOXVVJUQGHIU GHQ *HVFKlIWVIKUHU ZXUGHQ LP *PE+* XQG $NWLHQJHVHW] IHVWJHOHJW 'DQDFK NRQQWH HLQH EHVWLPPWH3HUVRQQLFKWDOV*HVFKlIWVIKUHUHLQJHVHW]WZHUGHQZHQQHVEHLGLHVHU3HUVRQ]X 9HUXUWHLOXQJHQLP%HUHLFKGHU,QVROYHQ]JHNRPPHQZDU
Steuerbelastung und Rechnungslegung
%HLHLQHU$XVVDJHEHUGLH6WHXHUEHODVWXQJPXVVGLIIHUHQ]LHUWZHUGHQ=XPHLQHQNDQQGLH %HODVWXQJ DXV 6LFKW GHU *HVHOOVFKDIW XQG ]XP DQGHUHQ DXV GHP %OLFNZLQNHO HLQHV *HVHOO VFKDIWHUV EHWUDFKWHW ZHUGHQ 'DV GHXWVFKH (UWUDJVUHFKW NHQQW GUHL )RUPHQ (LQH GHXWVFKH .DSLWDOJHVHOOVFKDIWZR]XDXFKGLH*PE+JHK|UW XQWHUOLHJWGHU.|USHUVFKDIWVWHXHUXQGGHU *HZHUEHVWHXHU 'LH *HVHOOVFKDIWHU PXVVWHQ GHQ %HWUDJ GHU GXUFK GLH *HVHOOVFKDIW DXVJH VFKWWHWZRUGHQLVWGHU(LQNRPPHQVWHXHUXQWHUZHUIHQ
'LH GXUFKVFKQLWWOLFKH 6WHXHUEHODVWXQJ HLQHU *PE+ EHWUlJW ODXW 'LUN %H\HU YJO NRHOQERQQEXVLQHVVRQGH
'LH %HVWDQGWHLOH GHV -DKUHVDEVFKOXVVHV VLQG GLH %LODQ] GLH *HZLQQ XQG 9HUOXVWUHFKQXQJ XQG IU .DSLWDOJHVHOOVFKDIWHQ GHU $QKDQJ YJO :|KH 6 'LH 3XEOL]LWlWVSOLFKW KlQJWYRQGHU*U|HGHV8QWHUQHKPHQVDE
'LHHQJOLVFKH/LPLWHG
'LH %HVFKUHLEXQJ XQWHUVWHOOW GLH $QQDKPH GDVV GLH /LPLWHG LQ *UREULWDQQLHQ JHJUQGHW ZXUGHXQGDXFKHLQHQ9HUZDOWXQJVVLW]LQ'HXWVFKODQGKDW
]%VHOEVWVFKXOGQHULVFKH%UJVFKDIW%DQNEUJVFKDIWRGHU*UXQGVFKXOG 4 6LHKHKLHU]X$EV6DW]*PE+*$EV6DW]$NW*
Haftung
%HLGHU/LPLWHGLVWGLH+DIWXQJGHU*HVHOOVFKDIWGHU*HVHOOVFKDIWHUXQGGHV*HVFKlIWVIKUHUV ]XXQWHUVFKHLGHQ'LHHQJOLVFKH/LPLWHGLVWHLQH*HVHOOVFKDIWVIRUPEHLGHUGLH+DIWXQJLQGHU 5HJHO DXIGDV*HVHOOVFKDIWVYHUP|JHQEHVFKUlQNWLVW9RUDXVVHW]XQJLVWGDVVGLHVDXVGUFN OLFKLQGHU6DW]XQJYRUJHVHKHQLVW
)UGHQ*HVFKlIWVIKUHUNDQQVLFKHLQHSHUV|QOLFKH+DIWXQJDXVGHU9HUOHW]XQJGHU6RUJIDOWV RGHUVRQVWLJHU3IOLFKWHQHUJHEHQ6RIHUQHLQ 'LUHNWRU LP*HVHOOVFKDIWVHUWUDJQLFKWHLQGHXWLJ NODUVWHOOWGDVVHUDOV9HUWUHWHUGHUHQJOLVFKHQ/LPLWHGKDQGHOWNDQQHV]XVHLQHUSHUV|QOLFKHQ +DIWXQJNRPPHQ$XFKHLQVFKZHUZLHJHQGHV )HKOYHUKDOWHQLP=XVDPPHQKDQJPLWGHU,Q VROYHQ]HLQHV8QWHUQHKPHQVNDQQGLH+DIWXQJGHV'LUHNWRUVXQWHU8PVWlQGHQQDFKVLFK]LH KHQ'LHSHUV|QOLFKH+DIWXQJGHV'LUHNWRUVNDQQVLFKDXFKDXIGLH1DFK]DKOXQJYRQ6R]LDO YHUVLFKHUXQJVEHLWUlJHQ RGHU 8PVDW]VWHXHU HUVWUHFNHQ VRIHUQ EHWUJHULVFKH 9HUHLWHOXQJ GHU =DKOXQJVSIOLFKWHQYRUKDQGHQVLQGYJOZZZ)DQNIXUWPDLQLKNGH
%HL HLQHP $XVHLQDQGHUIDOOHQ YRQ *UQGXQJVVLW] XQG 2UW GHV *HVFKlIWVEHWULHEHV VWHOOW VLFK LPPHUZLHGHUGLH)UDJHZLHGLHUHFKWOLFKHQ9HUKlOWQLVVHLPMHZHLOLJHQ)DOOWDWVlFKOLFKVLQG 'LHV JLOW LQVEHVRQGHUH IU GLH +DIWXQJVEHVFKUlQNXQJ 6R LVW HV NHLQHVIDOOV VLFKHU GDVV GLH GHXWVFKHQ *HULFKWH HLQH SHUV|QOLFKH +DIWXQJVEHVFKUlQNXQJ GHV *HVHOOVFKDIWHUV XQGRGHU *HVFKlIWVIKUHUVDQHUNHQQHQZHQQHLQH8QWHUNDSLWDOLVLHUXQJYRUOLHJW,QGLHVHP%HUHLFKLVW YLHOHVVWULWWLJYJOZZZ)DQNIXUWPDLQLKNGH Gründung
8P HLQH HQJOLVFKH /LPLWHG ]X JUQGHQ PXVV HLQ *HVHOOVFKDIWVYHUWUDJ DXIJHVHW]W XQG HLQH (LQWUDJXQJLQVEULWLVFKH+DQGHOVUHJLVWHUYRUJHQRPPHQZHUGHQ-HGHHQJOLVFKH/LPLWHGPXVV HLQ5HJLVWHUHG2IILFHXQWHUKDOWHQ'LHVHVRegistered OfficePXVVXQGLQ(QJODQGRGHU:DOHV OLHJHQ 'DEHL KDQGHOW HV VLFK MHGRFK QLFKW XP GHQ HLJHQWOLFKHQ *HVFKlIWVVLW] GHU HQJOLVFKH /LPLWHG ± 'LHVHU NDQQ VLFK QlPOLFK RKQH ZHLWHUHV DXFK LQ 'HXWVFKODQG EHILQGHQ YJO ZZZOLPLWHGEHUDWXQJFRP
'LH*UQGXQJVGDXHUEHWUlJWFLUFDHLQELV]ZHL:RFKHQXQGHLQHQRWDULHOOH%HXUNXQGXQJLVW QLFKWHUIRUGHUOLFKYJO ZZZ)DQNIXUWPDLQLKNGH'LH.RVWHQIUGLH*UQGXQJOLH JHQEHLFLUFD¼XQGGLH(LQWUDJXQJLQVGHXWVFKH+DQGHOVUHJLVWHUNRVWHWQRFKHLQPDO¼ YJOZZZOLPLWHGEHUDWXQJFRP'DGLH(QJOLVFKH/LPLWHGHLQHHQJOLVFKH.DSLWDOJH VHOOVFKDIWLVWHUIROJWGLH*UQGXQJLQHQJOLVFKHU6SUDFKHXQGQDFKHQJOLVFKHP5HFKW
Stammkapital und Gesellschaftsanteile
(LQJHVHW]OLFKYRUJHVFKULHEHQHV 0LQGHVWRGHU+|FKVWNDSLWDO JLEWHV QLFKW +LQVLFKWOLFKGHV
.DSLWDOVGHUHQJOLVFKHQ/LPLWHGZHUGHQ]ZLVFKHQGHP1RPLQDONDSLWDO 5 XQGGHPHLQEH]DKO WHQ.DSLWDOXQWHUVFKLHGHQ'DVHLQEH]DKOWH.DSLWDOEH]LHKWVLFKDXIGLH$QWHLOHGLHWDWVlFK OLFKDQGLH*HVHOOVFKDIWHUDXVJHJHEHQZXUGHQXQGGLHGDIUHUEUDFKWH(LQODJH'LH(LQODJH NDQQQLFKWQXUGXUFK %DU]DKOXQJVRQGHUQ DXFK GXUFK'LHQVWOHLVWXQJHQXQG:DUHQOLHIHUXQ JHQ HUEUDFKW ZHUGHQ 'LH +|KH GHV JHVDPWHQ .DSLWDOV LVW GXUFK 6DW]XQJ IUHL EHVWLPPEDU YJOZZZ)DQNIXUWPDLQLKNGH Firma
'HU 1DPH GHU *HVHOOVFKDIW NDQQ JUXQGVlW]OLFK IUHL JHZlKOW ZHUGHQ PXVV DEHU GLH :|UWHU HQJOLVFKH/LPLWHGHLQVFKOLHHQYJOZZZ)DQNIXUWPDLQLKNGH
5 Weitere Erklärungen (Wöhe, 2002, S. 286)
Arbeit zitieren:
2009, Die Gesellschaftsreform, München, GRIN Verlag GmbH
Dieser Text kann über folgende URL aufgerufen und zitiert werden:
Einbetten
DOI
Alternative Wachstumsstrategien neugegründeter Unternehmen
BWL - Unternehmensgründung, Start-ups, Businesspläne
Seminararbeit, 38 Seiten
Mobile Internet - Das Medium der Zukunft passt in die Hosentasche
BWL - Marketing, Unternehmenskommunikation, CRM, Marktforschung
Studienarbeit, 28 Seiten
Formatvorlage (Microsoft Word) für eine Diplomarbeit, Masterarbeit, Ha...
Für MS Word 2003 - Update 2010
Vorlagen, Muster, Formulare, Infobroschüren
Ausarbeitung, 25 Seiten
Formatvorlage (OpenOffice) für eine Diplomarbeit, Masterarbeit, Hausar...
Vorlagen, Muster, Formulare, Infobroschüren
Ausarbeitung, 35 Seiten
Formatvorlage / Vorlage zur Erstellung einer Diplomarbeit, Bachelorarb...
Vorlagen, Muster, Formulare, Infobroschüren
Ausarbeitung, 15 Seiten
Formatvorlage / Vorlage für eine Diplomarbeit / Hausarbeit
Für MS Word 2007 - dotx
Vorlagen, Muster, Formulare, Infobroschüren
Ausarbeitung, 25 Seiten
Anleitung zum Erstellen schriftlicher Arbeiten: Der Aufbau einer wisse...
Vorlagen, Muster, Formulare, Infobroschüren
Ausarbeitung, 20 Seiten
Erstellen einer schriftlichen Hausarbeit
Vorlagen, Muster, Formulare, Infobroschüren
Hausarbeit, 14 Seiten
Grundtechniken wissenschaftlichen Arbeitens
Bibliografieren - Reden - Schr...
Vorlagen, Muster, Formulare, Infobroschüren
Skript, 46 Seiten
Ratgeber zur Erstellung wissenschaftlicher Arbeiten. Diplomarbeiten - ...
Vorlagen, Muster, Formulare, Infobroschüren
Ausarbeitung, 39 Seiten
Mezzanine-Kapital für den Mittelstand
Finanzierungsinstrumente, Proz...
Eberhard Brezski, Holger Böge, Thomas Lübbehüsen, Thilo Rohde, Oliver Tomat
Rating und Alternativen zum Ba...
Igor Helmel, Gustav Breitkreuz, Horst Harwarth, Klaus-Dieter Philipp
Management von Unternehmensakquisitionen im Mittelstand
Erfolgsfaktor Post-Merger-Inte...
Sabine Furtner
0 Kommentare