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"GmbH-Light" nach Verabschiedung der GmbH-Reform als Alternative zur englischen Limited

"GmbH-Light" nach Verabschiedung der GmbH-Reform als Alternative zur englischen Limited

          
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About the Book

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Leuphana Universität Lüneburg (Betriebswirtschaftslehre, Rechnungswesen und Steuerlehre), Veranstaltung: Steuergestaltungsstrategien mittelständischer Unternehmen - Ausgewählte aktuelle Entwicklungen in der betrieblichen Steuerlehre, Sprache: Deutsch, Abstract: In Deutschland ist die GmbH nach der Einzelunternehmung die zur Zeit beliebteste Rechtsform. Laut Statistischem Bundesamt entscheiden sich jährlich rund 9% der anmeldenden Unternehmer für eine GmbH. In Zahlen ausgedrückt waren dies bspw. im Jahr 2007 bei 848561 Gewerbeanmeldungen 80277. In Folge der EuGH-Entscheidungen "Centros", "Überseering" und "Inspire Art" hinsichtlich der Niederlassungsfreiheit ausländischer Gesellschaften bekommt die GmbH jedoch zunehmend Konkurrenz. Demnach müssen Unternehmen, die in einem EU-Mitgliedsstaat gegründet werden, von jedem anderen EU-Mitgliedsstaat unabhängig von ihrem Verwaltungssitz anerkannt werden. Vor allem die englische private company limited by shares (im Folgenden kurz Limited genannt) erfreut sich in Deutschland zunehmender Beliebtheit. Waren es z. B. 2005 noch 6625 Gewerbeanmeldungen, stieg die Zahl im Jahr 2007 auf 7463. Um diesem vermehrten Anstieg von Limited-Gründungen entgegenzuwirken, sah die Bundesregierung dringend Handlungsbedarf. Nach mehreren Entwürfen wurde das Gesetz zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen (MoMiG) am 26. Juni 2008 vom Bundestag verabschiedet und trat nach Zustimmung des Bundesrates am 1. November 2008 in Kraft. Das MoMiG sieht hinsichtlich der o.g. Problematik eine neue "Light-Variante" der GmbH vor: die Unternehmergesellschaft (haftungsbeschränkt) (im Folgenden kurz UG (haftungsbeschränkt)). Diese stellt jedoch keine eigenständige neue Rechtsform dar. Sie besitzt im Wesentlichen die Eigenschaften einer GmbH, mit allen dazugehörigen Rechten und Pflichten. Ein erheblicher Unterschied besteht jedoch in


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Product Details
  • ISBN-13: 9783640318766
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3640318765
  • Publisher Date: 01 May 2009
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Weight: 86 gr


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