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Rechtsform der Unternehmergesellschaft (haftungsbeschränkt) im Rahmen der Existenzgründung

Rechtsform der Unternehmergesellschaft (haftungsbeschränkt) im Rahmen der Existenzgründung

          
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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Recht, Note: 1,3, Fachhochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulstudienzentrum Duisburg, Sprache: Deutsch, Abstract: In der Bundesrepublik Deutschland haben Existenzgründungen einen hohen volkswirt-schaftlichen Stellenwert und dennoch sinkt die Zahl der Gründungen kontinuierlich. "Nach den neusten Berechnungen des IfM Bonn belief sich die Zahl der Existenzgrün-dungen in Deutschland im Jahr 2008 auf rund 399.000. Sie ist damit um 6,2 % im Ver-gleich zum Vorjahr gesunken und erreicht den niedrigsten Stand seit 1990". Eine weitere Problematik stellt der Gründungsboom der englischen Limited dar. Durch die Rechtsprechung des Europäischen Gerichtshofes dürfen seit geraumer Zeit auch Rechtsformen aus dem europäischen Ausland durch eine Niederlassung auf unse-rem inländischen Markt tätig werden. Seitdem erfreut sich die englische Limited wach-sender Beliebtheit unter den Existenzgründern. Sie kann mit nur einem englischen Pfund (etwa 1,50 Euro) gegründet werden und bietet zudem noch eine begrenzte Haf-tung zugunsten des Gesellschafters. Vergleichbare Bedingungen konnte keine deutsche Rechtsform bieten. So ist es nicht verwunderlich, dass immer mehr Existenzgründer die ausländische Rechtsform der Limited wählen. Im Rahmen des Gesetzes zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen (MoMiG) hat die Bundesregierung am 1. November 2008 die neue Unternehmergesellschaft (haftungsbeschränkt) eingeführt. Sie ist keine eigenständige Rechtsform, sondern eine Variante der GmbH und wird allgemein als "Einstiegsvariante" der GmbH bezeichnet. Die Bedingungen dieser neuen Rechtsform-Variante sind vergleichbar denen der Limited. Die Unternehmergesellschaft (haftungsbeschränkt) ist eine Kapitalgesellschaft mit Haftungsbeschränkung, die ebenfalls mit einem Mindestkapital von nur einem Euro gegründet werden kann. Der Gesetzgeber stellt nun dem Existenzgründer eine interessante Alternative zu


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Product Details
  • ISBN-13: 9783640735983
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640735986
  • Publisher Date: 28 Oct 2010
  • Height: 210 mm
  • No of Pages: 64
  • Series Title: German
  • Weight: 95 gr


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