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Eigenkapitalersatzrecht nach dem MoMiG

Eigenkapitalersatzrecht nach dem MoMiG

          
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About the Book

Nach langer Diskussion hat das Kabinett der Bundesrepublik Deutschland am 23. Mai 2007 den Regierungsentwurf des Gesetzes zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen (MoMiG) beschlossen. In der Hoffnung, dass das MoMiG wie angedacht in der ersten Hälfte 2008 in Kraft tritt, wird es die umfassendste Reform seit der Einführung des GmbH-Gesetzes am 20. April 1892. Schon seit mehreren Jahren haben die Justizministerinnen und -minister der Länder die Reformbedürftigkeit des GmbH-Gesetzes erkannt. Einen weiteren und relevanten Prüfungsbedarf ergab sich jedoch letztendlich durch die Rechtsprechung des Europäischen Gerichtshofs. Durch die Entscheidungen Überseering und Inspire Art steht die Rechtsform der deutschen Gesellschaft mit beschränkter Haftung (GmbH) in Konkurrenz zu GmbH-verwandten Gesellschaften aus dem europäischen Ausland, insbesondere zu der englischen private limited company (Ltd.). Diese Gesellschaften dürfen auf Grund der EU-weiten Niederlassungsfreiheit nun auch in Deutschland tätig werden. Tausende Unternehmensgründer haben sich in jüngster Vergangenheit für die Rechtsform der Ltd. anstelle der GmbH entschieden. Einfach und relativ unbürokratisch ist bei dieser Gesellschaftsform nicht nur der Gründungsvorgang, auch hinsichtlich dem Mindestkapital gibt es erhebliche Vorzüge gegenüber der GmbH. Ein weiterer Beweggrund ist die Komplexität des deutschen Kapitalschutzrechts, welches in Europa in dieser Art und Weise unübertroffen ist. Die bestehenden Regelungen zum Eigenkapitalersatzrecht sind veraltet und werden in der bestehenden Form von den betroffenen Unternehmen immer seltener akzeptiert. Die letzte größere Reform des GmbH-Gesetzes ist nun fast 30 Jahre her. Die Wirtschaft, Deutschland und auch Europa haben sich verändert, daher ist es folglich ebenfalls notwendig, dass eine bewährte und beliebte Rechtsform, wie die GmbH, überarbeitet und den Zeichen der Zeit angepasst wird. Sind bei der GmbH aktuell noch 25.000 Euro als Stamme


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Product Details
  • ISBN-13: 9783836656573
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 178 mm
  • ISBN-10: 3836656574
  • Publisher Date: 11 Feb 2008
  • Height: 254 mm
  • No of Pages: 72
  • Series Title: German
  • Weight: 145 gr


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