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Haftung des GmbH-Geschäftsführers

Haftung des GmbH-Geschäftsführers

          
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About the Book

Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Recht, Note: 1,3, Fachhochschule Erfurt (Studienschwerpunkt: Prüfungs- und Steuerwesen), Sprache: Deutsch, Abstract: Die Gesellschaft mit beschränkter Haftung (GmbH) nimmt in der deutschen Rechtslandschaft eine entscheidende Bedeutung ein. Die besondere Stellung der GmbH als Rechtsform von wirtschaftlichen Unternehmen verdeutlichen die Zuwachsraten, die diese Gesellschaftsform insgesamt zu verzeichnen hat. So verdoppelt sich die Zahl der GmbH statistisch gesehen alle zehn Jahre. Im Jahr 1998 gab es im Ganzen 815.000 GmbHs in Deutschland. 1 Sowohl Klein- und Mittelbetriebe, Familienunternehmen als auch Großbetriebe wählen die Rechtsform der Gesellschaft mit beschränkter Haftung. Die Ursachen dieser Tendenz sind sehr vielfältig und differieren sehr stark von Branche zu Branche. Einer der Hauptgründe der allen Branchen gemein ist, ist die Haftungsbeschränkung auf das Gesellschaftsvermögen. Dies bedeutet, dass die Gesellschafter (und natürlich auch grundsätzlich der Gesellschafter-Geschäftsführer) Gläubigern gegenüber nicht mit ihrem Privatvermögen haften und eine persönliche Inanspruchnahme i. d. R ausgeschlossen ist. Ferner lassen steuerliche Gesichtspunkte diese Gesellschaftsform der Personengesellschaft (z.B. OHG) gegenüber als vorteilhafter erscheinen. Eine weitere Ursache der enormen praktischen Bedeutung dieser Rechtsform stellt die erhebliche Flexibilität dar. Diese äußert sich zum einen durch eine flexible und an den individuellen Verhältnissen ausgerichtete Ausgestaltung der Innenverhältnisse und zum anderen dadurch, dass die GmbH nicht an einen bestimmten gesetzlich vorgeschriebenen Gesellschaftszweck gebunden ist. Verdeutlicht wird dies durch den § 1 GmbHG. Danach können Gesellschaften mit beschränkter Haftung zu jedem beliebigen, gesetzlich zulässigen Zweck errichtet werden. Der Betrieb eines Handelsgewerbes i. S. d § 1 (1) HGB hat zwar die größte, praktische Relevanz aber ebenso können auch karitative,


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Product Details
  • ISBN-13: 9783638915298
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3638915298
  • Publisher Date: 26 Feb 2008
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Weight: 82 gr


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