Gespeichert in:
| Titel: | The German Limited Liability Company an introduction to the Act on Limited Liability Companies with German/Englisch text, synoptically arranged, of the act, a sample of articles of association, samples of the other formation documents of the company, the classification of the balance sheet and the profit and loss statement of a company and an extract from the commercial register |
|---|---|
| Von: |
Dr. Joachim Rosengarten ; Dr. Frank Burmeister ; Dr. Martin Klein
|
| Person: |
Rosengarten, Joachim
1962- Verfasser aut Burmeister, Frank Klein, Martin F. B. 1963- |
| Vorheriger Titel: | Meister, Burkhardt W. The German Limited Liability Company |
| Hauptverfassende: | , , |
| Format: | Buch |
| Sprache: | Deutsch Englisch |
| Veröffentlicht: |
München
C.H.Beck
2015
|
| Ausgabe: | eighth revised edition |
| Schriftenreihe: | German law accessible
|
| Schlagworte: | |
| Online-Zugang: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027583931&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Beschreibung: | XIV, 202 Seiten |
| ISBN: | 9783406674662 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV042144015 | ||
| 003 | DE-604 | ||
| 005 | 20180508 | ||
| 007 | t| | ||
| 008 | 141023s2015 gw |||| 00||| ger d | ||
| 015 | |a 14,N40 |2 dnb | ||
| 016 | 7 | |a 1058607146 |2 DE-101 | |
| 020 | |a 9783406674662 |c Pb. : EUR 85.00 (DE) |9 978-3-406-67466-2 | ||
| 035 | |a (OCoLC)911491723 | ||
| 035 | |a (DE-599)DNB1058607146 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a ger |a eng | |
| 044 | |a gw |c XA-DE-BY | ||
| 049 | |a DE-M382 |a DE-19 |a DE-12 |a DE-188 |a DE-1050 |a DE-11 | ||
| 082 | 0 | |a 346.430668 |2 22/ger | |
| 084 | |a PE 445 |0 (DE-625)135500: |2 rvk | ||
| 084 | |a PE 447 |0 (DE-625)135501: |2 rvk | ||
| 084 | |a 340 |2 sdnb | ||
| 100 | 1 | |a Rosengarten, Joachim |d 1962- |e Verfasser |0 (DE-588)141052392 |4 aut | |
| 245 | 1 | 0 | |a The German Limited Liability Company |b an introduction to the Act on Limited Liability Companies with German/Englisch text, synoptically arranged, of the act, a sample of articles of association, samples of the other formation documents of the company, the classification of the balance sheet and the profit and loss statement of a company and an extract from the commercial register |c Dr. Joachim Rosengarten ; Dr. Frank Burmeister ; Dr. Martin Klein |
| 250 | |a eighth revised edition | ||
| 264 | 1 | |a München |b C.H.Beck |c 2015 | |
| 300 | |a XIV, 202 Seiten | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a German law accessible | |
| 610 | 2 | 7 | |a Deutschland |t GmbH-Gesetz |0 (DE-588)4122179-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Englisch |0 (DE-588)4014777-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a GmbH |0 (DE-588)4021365-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Deutsch |0 (DE-588)4113292-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Gesellschaftsrecht |0 (DE-588)4020646-4 |2 gnd |9 rswk-swf |
| 651 | 7 | |a Deutschland |0 (DE-588)4011882-4 |2 gnd |9 rswk-swf | |
| 655 | 7 | |8 1\p |0 (DE-588)4135952-5 |a Quelle |2 gnd-content | |
| 655 | 7 | |8 2\p |0 (DE-588)4155034-1 |a Formularsammlung |2 gnd-content | |
| 689 | 0 | 0 | |a Deutschland |0 (DE-588)4011882-4 |D g |
| 689 | 0 | 1 | |a Gesellschaftsrecht |0 (DE-588)4020646-4 |D s |
| 689 | 0 | 2 | |a GmbH |0 (DE-588)4021365-1 |D s |
| 689 | 0 | 3 | |a Deutsch |0 (DE-588)4113292-0 |D s |
| 689 | 0 | 4 | |a Englisch |0 (DE-588)4014777-0 |D s |
| 689 | 0 | |8 3\p |5 DE-604 | |
| 689 | 1 | 0 | |a Deutschland |t GmbH-Gesetz |0 (DE-588)4122179-5 |D u |
| 689 | 1 | 1 | |a Deutsch |0 (DE-588)4113292-0 |D s |
| 689 | 1 | 2 | |a Englisch |0 (DE-588)4014777-0 |D s |
| 689 | 1 | |8 4\p |5 DE-604 | |
| 700 | 1 | |a Burmeister, Frank |e Verfasser |0 (DE-588)1071747290 |4 aut | |
| 700 | 1 | |a Klein, Martin F. B. |d 1963- |e Verfasser |0 (DE-588)1030133565 |4 aut | |
| 780 | 0 | 0 | |i Früher u.d.T. |a Meister, Burkhardt W. |t The German Limited Liability Company |w (DE-604)BV025570927 |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027583931&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 2\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 3\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 4\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-027583931 | |
Datensatz im Suchindex
| _version_ | 1819246746855800832 |
|---|---|
| adam_text | TABLE OF CONTENTS
FOREWORD V
VORWORT VI
ABBREVIATIONS XIII
FIRST PART. INTRODUCTION TO THE ACT ON LIMITED LIABILITY COMPANIES 1
I. NATURE AND HISTORY OF THE GMBH 1
1. DIFFERENCES BETWEEN THE AG AND THE GMBH 1
A) THE AG 1
B) THE GMBH 2
2. DEVELOPMENT OF THE GMBH-ACT 2
3. STATISTICAL DATA ON THE GROWTH OF THE GMBH 3
4. THE USE OF THE GMBH IN CORPORATE TRANSACTIONS 4
II. FORMATION OF A GMBH 6
1. INTRODUCTION TO THE MECHANICS OF FORMATION 6
2. PERMISSIONS REQUIRED FOR CERTAIN TYPES OF BUSINESS ACTIVITIES ... 6
3. NUMBER OF FOUNDERS; ONE-MAN GMBH; SHAREHOLDER
QUALIFICATION 6
4. ARTICLES OF ASSOCIATION 7
5. PURPOSE; NAME; DOMICILE AND DURATION 9
A) PURPOSE OF THE COMPANY 9
B) NAME OF THE COMPANY 10
C) DOMICILE OF THE COMPANY 11
D) DURATION OF THE COMPANY 11
6. APPOINTMENT OF MANAGING DIRECTORS; DETERMINATION OF THEIR
POWER TO REPRESENT THE COMPANY 12
A) GENERAL 12
B) NUMBER OF MANAGING DIRECTORS 12
C) QUALIFICATION FOR THE POSITION OF MANAGING DIRECTOR 12
AA) NO CITIZENSHIP, DOMICILE OR RESIDENCE REQUIREMENTS 12
BB) PERSONAL RELIABILITY AND PROFESSIONAL QUALIFICATION 13
CC) CONFLICTS OF INTEREST 13
DD) QUALIFICATION REQUIREMENTS IN THE ARTICLES 13
D) APPOINTMENT OF MANAGING DIRECTORS 14
E) DETERMINATION OF THE POWER TO REPRESENT THE COMPANY 14
7. SHARE CAPITAL 14
A) MINIMUM SHARE CAPITAL 15
B) SUBSCRIPTION TO SHARES AND SHARE CAPITAL CONTRIBUTIONS 15
C) CASH AND NON-CASH CONTRIBUTIONS 15
D) HIDDEN CONTRIBUTION IN KIND 16
E) ISSUANCE OF SHARES BELOW STATED VALUE NOT PERMITTED; SURPLUS 16
F) PAYMENT OF SHARE CAPITAL CONTRIBUTIONS; LIABILITY FOR SHORT
FALL AND PRE-INCORPORAFION LOSSES 17
HTTP://D-NB.INFO/1058607146
VIII TABLE OF CONTENTS
AA) CONTRIBUTIONS IN KIND 17
BB) CASH CONTRIBUTIONS 17
CC) LIABILITY FOR SHORTFALL OR PRE-INCORPORATION LOSSES 17
8. REGISTRATION AND PUBLICATION 18
A) THE COMMERCIAL REGISTER 18
B) APPLICATION FOR REGISTRATION 19
C) ROLE OF THE COURT IN THE REGISTRATION PROCESS 21
D) CONTENTS OF THE REGISTRATION 21
E) PUBLICATION OF REGISTRATIONS 22
9. PRE-INCORPORATION STATUS OF THE COMPANY 22
A) PRE-INCORPORATION COMPANY 22
B) PRE-INCORPORATION RIGHTS AND LIABILITIES 22
C) ACCRUAL OF PRE-INCORPORATION RIGHTS AND LIABILITIES TO THE
GMBH 23
D) PRE-INCORPORATION LOSSES 23
10. DEFECTIVE INCORPORATION 23
11. LIABILITY OF FOUNDERS AND OTHER PERSONS 24
A) FALSE STATEMENTS 24
B) CONTRIBUTIONS OR FORMATION EXPENSES WHICH CAUSE DAMAGE .. 24
C) JOINT AND SEVERAL LIABILITY; DEGREE OF FAULT REQUIRED 24
D) ASSERTION OF CLAIMS; STATUTE OF LIMITATIONS; WAIVER AND COM
PROMISE 25
E) GENERAL SCOPE OF PROTECTION OF CREDITORS AND THE PUBLIC 25
12. THE ENTREPRENEUR COMPANY 26
HI. SHARES;
SHAREHOLDER RIGHTS AND OBLIGATIONS 27
1. SHARES VERSUS SHARE CAPITAL CONTRIBUTIONS 27
2. STATED AMOUNT OF SHARES 27
3. NO SHARE CERTIFICATE OR SHARE RECORD REQUIRED 27
4. SHAREHOLDER RIGHTS AND OBLIGATIONS 28
A) GENERAL 28
B) SHAREHOLDER RIGHTS 29
AA) RIGHTS ATTACHING TO SHARES; PERSONAL SHAREHOLDER RIGHTS. . 29
BB) PROPERTY RIGHTS; CONTROL AND MANAGEMENT RIGHTS 30
CC) PREFERENTIAL RIGHTS OR SHARES, SPECIAL PRIVILEGES 30
C) SHAREHOLDER OBLIGATIONS 32
AA) OBLIGATIONS ADHERING TO SHARES, PERSONAL SHAREHOLDER
OBLIGATIONS 32
BB) ANCILLARY OBLIGATIONS 32
5. TRANSFER AND INHERITANCE OF SHARES 34
A) TRANSFER OF SHARES 34
AA) CONTRACTUAL COMMITMENT TO TRANSFER OR ACQUIRE SHARES... 34
BB) TRANSFER AGREEMENT 35
CC) TRANSFER RESTRICTIONS AND FORMALITIES IMPOSED BY THE
ARTICLES 35
DD) TRANSFER NOTIFICATION TO THE COMMERCIAL REGISTER 36
EE) GOOD FAITH ACQUISITION OF SHARES FROM A REGISTERED
OWNER 36
B) INHERITANCE OF SHARES 37
6. DIVISION OF SHARES; COMBINATION OF SHARES 38
7. JOINT HOLDING OF SHARES 38
TABLE OF CONTENTS IX
8. ACQUISITION OF ITS OWN SHARES BY THE COMPANY 39
9. REDEMPTION OF SHARES 39
IV. CAPITALIZATION AND FUNDING OF THE COMPANY BY ITS SHAREHOLDERS ....
41
1. SHARE CAPITAL 41
A) GENERAL 41
B) ENSURANCE OF FULL PAYMENT OF SHARE CAPITAL CONTRIBUTIONS.... 42
AA) GENERAL 42
BB) FORFEITURE OF SHARES IN CASE OF DEFAULT 43
CC) LIABILITY OF PREDECESSORS FOR PAYMENT 43
DD) LIABILITY OF FELLOW SHAREHOLDERS FOLLOWING PUBLIC AUCTION. 44
C) PRESERVATION OF THE SHARE CAPITAL 45
AA) GENERAL 45
BB) PROHIBITION AGAINST REPAYMENT OF SHARE CAPITAL 45
CC) LIABILITY OF MANAGING DIRECTORS FOR VIOLATION OF CAPITAL
PROTECTION RULES 47
2. SUPPLEMENTARY CONTRIBUTIONS 47
A) GENERAL 47
B) DUE DATE; OWNERSHIP OF CLAIM FOR PAYMENT 48
C) REPAYMENT TO SHAREHOLDERS OF SUPPLEMENTARY CONTRIBUTIONS . 49
3. ADDITIONAL PAYMENTS INTO THE EQUITY IN THE FORM OF CAPITAL
RESERVES 49
A) GENERAL 49
B) PROCEDURE 49
C) REPAYMENT TO SHAREHOLDERS OF ADDITIONAL PAYMENTS INTO THE
EQUITY 50
4. SHAREHOLDER LOANS TO THE GMBH 50
A) GENERAL 50
B) TREATMENT OF SHAREHOLDER LOANS TO THE GMBH IN INSOLVENCY
PROCEEDINGS 50
5. PIERCING THE CORPORATE VEIL? 51
V. CORPORATE STRUCTURE; MANAGING DIRECTORS; MANAGEMENT AND
REPRESENTATION; SUPERVISORY BOARD 52
1. CORPORATE STRUCTURE 52
A) THE TRADITIONAL STRUCTURE 52
B) THE IMPACT OF EMPLOYEE CO-DETERMINATION ACTS 52
2. MANAGING DIRECTORS; MANAGEMENT AND REPRESENTATION 53
A) APPOINTMENT OF MANAGING DIRECTORS 53
B) REQUIREMENT OF A LABOUR DIRECTOR 54
C) REMOVAL AND RESIGNATION OF MANAGING DIRECTORS 54
AA) REMOVAL 54
BB) RESIGNATION 55
D) SERVICE AGREEMENTS WITH MANAGING DIRECTORS 56
E) REPRESENTATION OF THE COMPANY 56
F) INTERNAL MANAGEMENT STRUCTURE 57
G) DUTIES AND RESPONSIBILITIES OF MANAGING DIRECTORS 58
AA) GENERAL 58
BB) GENERAL OBLIGATION OF DILIGENT MANAGEMENT 59
CC) SPECIAL OBLIGATIONS REGARDING CONTRIBUTION AND PRESER
VATION OF SHARE CAPITAL 59
X TABLE OF CONTENTS
DD) SPECIAL OBLIGATIONS ARISING FROM LOSS OF SHARE CAPITAL,
OVERINDEBTEDNESS AND INSOLVENCY 60
EE) SPECIAL RESPONSIBILITIES REGARDING PAYMENT OF TAXES AND
SOCIAL INSURANCE CONTRIBUTIONS 61
FF) COMPLIANCE WITH INSTRUCTIONS OF SHAREHOLDERS 62
3. SUPERVISORY BOARD 62
A) OPTIONAL OR MANDATORY SUPERVISORY BOARD 62
B) OPTIONAL SUPERVISORY BOARD 62
AA) CREATION OF A SUPERVISORY BOARD 62
BB) NUMBER OF MEMBERS; QUALIFICATION; CONFLICTS OF INTEREST.. 63
CC) APPOINTMENT 64
DD) TERM OF OFFICE; REMOVAL AND RESIGNATION 64
EE) COMPENSATION 64
FF) INTERNAL ORGANIZATION 65
GG) RIGHTS AND RESPONSIBILITIES OF THE SUPERVISORY BOARD 65
HH) POWER TO REPRESENT THE COMPANY VIS-A-VIS MANAGING
DIRECTORS 66
II) DUTY OF DILIGENCE, LIABILITY 67
C) MANDATORY SUPERVISORY BOARDS IN CO-DETERMINED COMPANIES 67
VI. BUSINESS YEAR; ACCOUNTING AND AUDITING; DISCLOSURE; APPROPRIATION
OF PROFITS 69
1. BUSINESS YEAR 69
2. ACCOUNTING AND AUDITING; DISCLOSURE 69
A) PROPER BOOKKEEPING 69
B) PREPARATION OF FINANCIAL STATEMENTS 70
C) AUDITING 71
D) REVIEW BY THE SUPERVISORY BOARD 72
E) SUBMISSION OF THE FINANCIAL STATEMENTS TO, AND ADOPTION OF
THE ANNUAL ACCOUNTS BY, THE SHAREHOLDERS 73
F) DISCLOSURE 73
3. APPROPRIATION OF PROFITS 74
VII. MAJORITY GOVERNANCE; SHAREHOLDER RESOLUTIONS; MINORITY PROTECTION .
75
1. MAJORITY GOVERNANCE 75
2. SHAREHOLDER RESOLUTIONS 75
A) MATTERS SUBJECT TO SHAREHOLDER RESOLUTION 76
AA) ADOPTION OF ANNUAL ACCOUNTS AND DISTRIBUTION OF PROFIT. . 76
BB) CALLING OF SHARE CAPITAL CONTRIBUTIONS 76
CC) REPAYMENT OF SUPPLEMENTARY CONTRIBUTIONS 76
DD) DIVISION AND REDEMPTION OF SHARES 76
EE) APPOINTMENT, REMOVAL AND DISCHARGE OF MANAGING
DIRECTORS 76
FF) MANAGEMENT CONTROL 77
GG) APPOINTMENT OF HOLDERS OF A PROKURA OR OF A GENERAL
POWER OF REPRESENTATION 77
HH) DISPUTES WITH MANAGING DIRECTORS OR SHAREHOLDERS 77
B) PASSING OF RESOLUTIONS WITH OR WITHOUT MEETINGS 77
C) SHAREHOLDER MEETINGS 78
AA) REASONS FOR CALLING SHAREHOLDER MEETINGS 78
BB) COMPETENCE TO CALL MEETINGS 78
CC) PLACE OF MEETINGS 78
TABLE OF CONTENTS XI
DD) FORM AND NOTICE OF CALL OF MEETINGS; ANNOUNCEMENT OF
SUBJECT MATTERS OF MEETINGS 78
EE) PARTICIPATION IN MEETINGS 78
FF) QUORUM 79
GG) RULES OF PROCEDURE, CHAIRMAN OF THE MEETING 79
D) MINUTES OF SHAREHOLDER MEETINGS; RESOLUTIONS 79
E) MAJORITY REQUIREMENTS; VOTING RIGHTS; CONFLICTS OF INTEREST... 80
AA) MAJORITY REQUIREMENTS 80
BB) VOTING RIGHTS 80
CC) CONFLICTS OF INTEREST 80
F) DEFECTIVE RESOLUTIONS 81
3. MINORITY PROTECTION; DUTY OF LOYALTY; PRINCIPLE OF EQUAL
TREATMENT 82
A) MINORITY PROTECTION 82
B) DUTY OF LOYALTY 83
C) PRINCIPLE OF EQUAL TREATMENT 83
VIII. AMENDMENT OF THE ARTICLES; INCREASE AND DECREASE OF SHARE CAPITAL
. 85
1. AMENDMENT OF THE ARTICLES 85
A) SHAREHOLDER RESOLUTION 85
B) APPLICATION FOR REGISTRATION 86
C) REGISTRATION AND PUBLICATION 86
2. SHARE CAPITAL INCREASE 87
A) INCREASE BY CONTRIBUTIONS; INCREASE FROM COMPANY RESERVES . 87
B) INCREASE BY CONTRIBUTIONS 87
AA) SHAREHOLDER RESOLUTION 87
BB) SUBSCRIPTION TO SHARE CAPITAL CONTRIBUTIONS 89
CC) PAYMENT OF SHARE CAPITAL CONTRIBUTIONS, LIABILITY FOR
SHORTFALL; LIABILITY OF FELLOW SHAREHOLDERS 89
DD) APPLICATION FOR REGISTRATION 90
EE) REGISTRATION 91
FF) AUTHORIZED
CAPITAL 91
C) INCREASE OF SHARE CAPITAL FROM COMPANY RESERVES 91
AA) RESERVES AVAILABLE FOR INCREASES 92
BB) SHAREHOLDER RESOLUTION 92
CC) APPLICATION FOR REGISTRATION 93
DD) REGISTRATION AND PUBLICATION 93
3. ORDINARY SHARE CAPITAL DECREASE 93
A) PURPOSE OF A DECREASE 93
B) PROCEDURE 94
AA) SHAREHOLDER RESOLUTION 94
BB) PUBLICATION OF SHAREHOLDER RESOLUTION; SATISFACTION OR
SECURING OF CREDITORS 94
CC) APPLICATION FOR REGISTRATION; ONE-YEAR WAITING PERIOD 95
DD) REGISTRATION AND PUBLICATION 95
4. SIMPLIFIED PROCEDURE FOR SHARE CAPITAL DECREASE 95
IX. SHAREHOLDER EXCLUSION OR WITHDRAWAL; DISSOLUTION AND LIQUIDATION
OF THE COMPANY; INVALIDATION 97
1. GENERAL 97
2. EXCLUSION OF A SHAREHOLDER 97
3. SHAREHOLDER WITHDRAWAL FROM THE COMPANY 98
XII
TABLE OF CONTENTS
4. DISSOLUTION AND LIQUIDATION OF THE COMPANY 99
A) CASES OF DISSOLUTION 99
AA) BY EXPIRATION OF THE TERM OF THE COMPANY S EXISTENCE 99
BB) BY SHAREHOLDER RESOLUTION TO DISSOLVE THE COMPANY. 99
CC) BY DECISION OF A REGIONAL COURT FOR CAUSE 99
DD) BY DECISION OF AN ADMINISTRATIVE COURT 99
EE) BY THE INSTITUTION OF INSOLVENCY PROCEEDINGS OR THE DENI
AL OF INSTITUTION DUE TO INSUFFICIENT ASSETS 99
FF) BY COURT
DECISION
BECAUSE
OF DEFECTS
IN THE
ARTICLES 99
GG) BY COURT DECISION IN CASE OF A COMPANY WITHOUT ASSETS. . 100
HH) BY VIRTUE OF SPECIAL REASONS IN THE ARTICLES 100
B) REGISTRATION; PUBLICATION; CREDITOR NOTIFICATION 100
C) EFFECT OF DISSOLUTION; LIQUIDATION 101
D) LIQUIDATION 101
AA) APPOINTMENT OF LIQUIDATORS 101
BB) POWER OF REPRESENTATION 102
CC) REGISTRATION AND PUBLICATION 102
DD) DUTIES AND RESPONSIBILITIES 102
E) COMPLETION OF LIQUIDATION 103
AA) DISTRIBUTION OF LIQUIDATION PROCEEDS 103
BB) CONTINUED AVAILABILITY OF BOOKS AND RECORDS 103
CC) REGISTRATION IN THE COMMERCIAL REGISTER AND EXPIRATION
OF THE COMPANY S EXISTENCE 103
5. INVALIDATION OF THE COMPANY 104
X. TAXATION OF THE GMBH 105
1. CORPORATE INCOME TAX 105
2. TRADE TAX 107
3. NET ASSETS TAX 108
4. CAPITAL INVESTMENT TAX; CAPITAL TRANSFER TAX 108
5. REAL ESTATE TRANSFER TAX 108
XI. GMBH & CO. KG 109
1. GENERAL FEATURES 109
2. TAX TREATMENT 109
A) INCOME TAXATION 109
B) THIN CAPITALIZATION RULES 110
C) REAL PROPERTY TRANSFER TAX 110
3. POPULARITY AMONG INVESTORS 110
SECOND PART. ACT ON LIMITED LIABILITY COMPANIES ILL
ACT ON LIMITED LIABILITY COMPANIES 114
THIRD PART. APPENDICES 175
APPENDIX A. SAMPLE OF ARTICLES OF ASSOCIATION OF A GMBH 175
APPENDIX B. SAMPLES OF THE FORMATION DOCUMENTS OF A GMBH 180
APPENDIX C. EXTRACT FROM THE COMMERCIAL REGISTER 190
APPENDIX D. CLASSIFICATION OF THE BALANCE SHEET OF A GMBH 192
INDEX 197
|
| any_adam_object | 1 |
| author | Rosengarten, Joachim 1962- Burmeister, Frank Klein, Martin F. B. 1963- |
| author_GND | (DE-588)141052392 (DE-588)1071747290 (DE-588)1030133565 |
| author_facet | Rosengarten, Joachim 1962- Burmeister, Frank Klein, Martin F. B. 1963- |
| author_role | aut aut aut |
| author_sort | Rosengarten, Joachim 1962- |
| author_variant | j r jr f b fb m f b k mfb mfbk |
| building | Verbundindex |
| bvnumber | BV042144015 |
| classification_rvk | PE 445 PE 447 |
| ctrlnum | (OCoLC)911491723 (DE-599)DNB1058607146 |
| dewey-full | 346.430668 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 346 - Private law |
| dewey-raw | 346.430668 |
| dewey-search | 346.430668 |
| dewey-sort | 3346.430668 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| edition | eighth revised edition |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03331nam a2200673 c 4500</leader><controlfield tag="001">BV042144015</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20180508 </controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">141023s2015 gw |||| 00||| ger d</controlfield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">14,N40</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">1058607146</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783406674662</subfield><subfield code="c">Pb. : EUR 85.00 (DE)</subfield><subfield code="9">978-3-406-67466-2</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)911491723</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DNB1058607146</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">ger</subfield><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">XA-DE-BY</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-1050</subfield><subfield code="a">DE-11</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">346.430668</subfield><subfield code="2">22/ger</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PE 445</subfield><subfield code="0">(DE-625)135500:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PE 447</subfield><subfield code="0">(DE-625)135501:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">340</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Rosengarten, Joachim</subfield><subfield code="d">1962-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)141052392</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The German Limited Liability Company</subfield><subfield code="b">an introduction to the Act on Limited Liability Companies with German/Englisch text, synoptically arranged, of the act, a sample of articles of association, samples of the other formation documents of the company, the classification of the balance sheet and the profit and loss statement of a company and an extract from the commercial register</subfield><subfield code="c">Dr. Joachim Rosengarten ; Dr. Frank Burmeister ; Dr. Martin Klein</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">eighth revised edition</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">München</subfield><subfield code="b">C.H.Beck</subfield><subfield code="c">2015</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XIV, 202 Seiten</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">German law accessible</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Deutschland</subfield><subfield code="t">GmbH-Gesetz</subfield><subfield code="0">(DE-588)4122179-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Englisch</subfield><subfield code="0">(DE-588)4014777-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">GmbH</subfield><subfield code="0">(DE-588)4021365-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Deutsch</subfield><subfield code="0">(DE-588)4113292-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Gesellschaftsrecht</subfield><subfield code="0">(DE-588)4020646-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Deutschland</subfield><subfield code="0">(DE-588)4011882-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="8">1\p</subfield><subfield code="0">(DE-588)4135952-5</subfield><subfield code="a">Quelle</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="8">2\p</subfield><subfield code="0">(DE-588)4155034-1</subfield><subfield code="a">Formularsammlung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Deutschland</subfield><subfield code="0">(DE-588)4011882-4</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Gesellschaftsrecht</subfield><subfield code="0">(DE-588)4020646-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">GmbH</subfield><subfield code="0">(DE-588)4021365-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Deutsch</subfield><subfield code="0">(DE-588)4113292-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="4"><subfield code="a">Englisch</subfield><subfield code="0">(DE-588)4014777-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">3\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Deutschland</subfield><subfield code="t">GmbH-Gesetz</subfield><subfield code="0">(DE-588)4122179-5</subfield><subfield code="D">u</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Deutsch</subfield><subfield code="0">(DE-588)4113292-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Englisch</subfield><subfield code="0">(DE-588)4014777-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">4\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Burmeister, Frank</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1071747290</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Klein, Martin F. B.</subfield><subfield code="d">1963-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1030133565</subfield><subfield code="4">aut</subfield></datafield><datafield tag="780" ind1="0" ind2="0"><subfield code="i">Früher u.d.T.</subfield><subfield code="a">Meister, Burkhardt W.</subfield><subfield code="t">The German Limited Liability Company</subfield><subfield code="w">(DE-604)BV025570927</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">DNB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027583931&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">3\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">4\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-027583931</subfield></datafield></record></collection> |
| genre | 1\p (DE-588)4135952-5 Quelle gnd-content 2\p (DE-588)4155034-1 Formularsammlung gnd-content |
| genre_facet | Quelle Formularsammlung |
| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV042144015 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T17:03:21Z |
| institution | BVB |
| isbn | 9783406674662 |
| language | German English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027583931 |
| oclc_num | 911491723 |
| open_access_boolean | |
| owner | DE-M382 DE-19 DE-BY-UBM DE-12 DE-188 DE-1050 DE-11 |
| owner_facet | DE-M382 DE-19 DE-BY-UBM DE-12 DE-188 DE-1050 DE-11 |
| physical | XIV, 202 Seiten |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | C.H.Beck |
| record_format | marc |
| series2 | German law accessible |
| spellingShingle | Rosengarten, Joachim 1962- Burmeister, Frank Klein, Martin F. B. 1963- The German Limited Liability Company an introduction to the Act on Limited Liability Companies with German/Englisch text, synoptically arranged, of the act, a sample of articles of association, samples of the other formation documents of the company, the classification of the balance sheet and the profit and loss statement of a company and an extract from the commercial register Deutschland GmbH-Gesetz (DE-588)4122179-5 gnd Englisch (DE-588)4014777-0 gnd GmbH (DE-588)4021365-1 gnd Deutsch (DE-588)4113292-0 gnd Gesellschaftsrecht (DE-588)4020646-4 gnd |
| subject_GND | (DE-588)4122179-5 (DE-588)4014777-0 (DE-588)4021365-1 (DE-588)4113292-0 (DE-588)4020646-4 (DE-588)4011882-4 (DE-588)4135952-5 (DE-588)4155034-1 |
| title | The German Limited Liability Company an introduction to the Act on Limited Liability Companies with German/Englisch text, synoptically arranged, of the act, a sample of articles of association, samples of the other formation documents of the company, the classification of the balance sheet and the profit and loss statement of a company and an extract from the commercial register |
| title_auth | The German Limited Liability Company an introduction to the Act on Limited Liability Companies with German/Englisch text, synoptically arranged, of the act, a sample of articles of association, samples of the other formation documents of the company, the classification of the balance sheet and the profit and loss statement of a company and an extract from the commercial register |
| title_exact_search | The German Limited Liability Company an introduction to the Act on Limited Liability Companies with German/Englisch text, synoptically arranged, of the act, a sample of articles of association, samples of the other formation documents of the company, the classification of the balance sheet and the profit and loss statement of a company and an extract from the commercial register |
| title_full | The German Limited Liability Company an introduction to the Act on Limited Liability Companies with German/Englisch text, synoptically arranged, of the act, a sample of articles of association, samples of the other formation documents of the company, the classification of the balance sheet and the profit and loss statement of a company and an extract from the commercial register Dr. Joachim Rosengarten ; Dr. Frank Burmeister ; Dr. Martin Klein |
| title_fullStr | The German Limited Liability Company an introduction to the Act on Limited Liability Companies with German/Englisch text, synoptically arranged, of the act, a sample of articles of association, samples of the other formation documents of the company, the classification of the balance sheet and the profit and loss statement of a company and an extract from the commercial register Dr. Joachim Rosengarten ; Dr. Frank Burmeister ; Dr. Martin Klein |
| title_full_unstemmed | The German Limited Liability Company an introduction to the Act on Limited Liability Companies with German/Englisch text, synoptically arranged, of the act, a sample of articles of association, samples of the other formation documents of the company, the classification of the balance sheet and the profit and loss statement of a company and an extract from the commercial register Dr. Joachim Rosengarten ; Dr. Frank Burmeister ; Dr. Martin Klein |
| title_old | Meister, Burkhardt W. The German Limited Liability Company |
| title_short | The German Limited Liability Company |
| title_sort | the german limited liability company an introduction to the act on limited liability companies with german englisch text synoptically arranged of the act a sample of articles of association samples of the other formation documents of the company the classification of the balance sheet and the profit and loss statement of a company and an extract from the commercial register |
| title_sub | an introduction to the Act on Limited Liability Companies with German/Englisch text, synoptically arranged, of the act, a sample of articles of association, samples of the other formation documents of the company, the classification of the balance sheet and the profit and loss statement of a company and an extract from the commercial register |
| topic | Deutschland GmbH-Gesetz (DE-588)4122179-5 gnd Englisch (DE-588)4014777-0 gnd GmbH (DE-588)4021365-1 gnd Deutsch (DE-588)4113292-0 gnd Gesellschaftsrecht (DE-588)4020646-4 gnd |
| topic_facet | Deutschland GmbH-Gesetz Englisch GmbH Deutsch Gesellschaftsrecht Deutschland Quelle Formularsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027583931&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT rosengartenjoachim thegermanlimitedliabilitycompanyanintroductiontotheactonlimitedliabilitycompanieswithgermanenglischtextsynopticallyarrangedoftheactasampleofarticlesofassociationsamplesoftheotherformationdocumentsofthecompanytheclassificationofthebalancesheetandtheprofita AT burmeisterfrank thegermanlimitedliabilitycompanyanintroductiontotheactonlimitedliabilitycompanieswithgermanenglischtextsynopticallyarrangedoftheactasampleofarticlesofassociationsamplesoftheotherformationdocumentsofthecompanytheclassificationofthebalancesheetandtheprofita AT kleinmartinfb thegermanlimitedliabilitycompanyanintroductiontotheactonlimitedliabilitycompanieswithgermanenglischtextsynopticallyarrangedoftheactasampleofarticlesofassociationsamplesoftheotherformationdocumentsofthecompanytheclassificationofthebalancesheetandtheprofita |