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Gesellschaftsrechtliche Aspekte der effektiven Herabsetzung des Stammkapitals einer GmbH: EDV-gestützte Fallstudie zur mittelständischen GmbH

Gesellschaftsrechtliche Aspekte der effektiven Herabsetzung des Stammkapitals einer GmbH: EDV-gestützte Fallstudie zur mittelständischen GmbH

          
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About the Book

Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Recht, Note: 1,7, Helmut-Schmidt-Universität - Universität der Bundeswehr Hamburg, Veranstaltung: EDV-gestützte Fallstudie zur mittelständischen GmbH, Sprache: Deutsch, Abstract: In der gegenwärtigen Zeit, da Begriffe wie Globalisierung, Arbeitsplatzabbau und Umstrukturierung täglich in den Medien präsent sind, ist es nicht verwunderlich, dass auch kleine und mittelständische Unternehmen ihre Strukturen den sich ändernden Rahmenbedingungen anpassen müssen. Davon sind auch Unternehmen in der Rechtsform einer Gesellschaft mit beschränkter Haftung betroffen, da diese Rechtsform gerade bei kleinen und mittelständigen Unternehmen weit verbreitet ist. Zu diesen Anpassungen gehört neben dem wünschenswerten Wachstum jedoch auch die Verkleinerung eines bestehenden Unternehmens. Im Rahmen von Outsourcing und Verlagerung der Produktion kann es so zum Beispiel geschehen, dass ein Unternehmen die Produktion einstellt und sich auf den Vertrieb von in Auftragsfertigung hergestellten Produkten konzentriert. Dies kann dazu führen, dass Unternehmen, wenn die Umstrukturierung des Unternehmens ohne wirtschaftliche Not geschieht, wesentlich höhere Erträge erwirtschaften und sogar über Kapital verfügen, welches für den Unternehmenszweck nicht weiter benötigt wird. Im Rahmen einer effektiven Kapitalherabsetzung kann dieses Kapital an die Gesellschafter ausgekehrt werden. Die effektive Kapitalherabsetzung ist nur im Rahmen einer ordentlichen Kapitalherabsetzung nach § 58 GmbHG möglich. Zu unterscheiden ist die effektive Kapitalherabsetzung, mit der damit einhergehenden Rückzahlung von Kapital an die Gesellschafter, von der nominellen Kapitalherabsetzung, die im Rahmen einer vereinfachten Kapitalherabsetzung vollzogen wird. Die vereinfachte Kapitalherabsetzung dient dem buchungstechnischen Ausgleich beziehungsweise der Deckung von Verlusten oder Wertminderungen. Bei der vereinfachten Kapitalherabsetzung kann kein Kapital an die Gesellsc


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Product Details
  • ISBN-13: 9783656084631
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Weight: 54 gr
  • ISBN-10: 3656084637
  • Publisher Date: 23 Dec 2011
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Sub Title: EDV-gestützte Fallstudie zur mittelständischen GmbH
  • Width: 148 mm


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Gesellschaftsrechtliche Aspekte der effektiven Herabsetzung des Stammkapitals einer GmbH: EDV-gestützte Fallstudie zur mittelständischen GmbH
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