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Nachfolge bei Tod eines Gesellschafters in einer Personengesellschaft

Nachfolge bei Tod eines Gesellschafters in einer Personengesellschaft

          
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About the Book

Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Recht, Note: 1,3, Fachhochschule Erfurt, Sprache: Deutsch, Abstract: Die Rechtsfähigkeit eines Menschen ist, nach deutschem Recht, die Fähigkeit Träger von Rechten und Pflichten zu sein. Sie beginnt gemäß § 1 BGB mit der Vollendung der Geburt und endet mit dem Tod, wobei das Vermögen der Person im Rahmen der Gesamtrechtsnachfolge auf den oder die Erben übergeht. 1 Zum Vermögen einer Person gehören alle geldwerten Rechte des Verstorbenen, wie Eigentum an Bargeld und Guthaben auf Bankkonten, Grundstückseigentum und auch die Gesellschaftsanteile. Gesellschaften können im weitesten Sinne unterschieden werden in Personengesellschaften und Körperschaften. Zu den Personengesellschaften gehören die stille Gesellschaft, die Kommanditgesellschaft (KG), die offene Handelsgesellschaft (oHG), die BGB-Gesellschaft und die Partnerschaftsgesellschaft. Auf den ersten Blick gestaltet sich die Nachfolge in einer dieser Personengesellschaften mühelos, da sowohl HGB, als auch BGB eine regelmäßige Rechtsfolge im Todesfall eines Gesellschafters vorsehen. Dessen ungeachtet können die Gesellschafter einer Personengesellschaft im Gesellschaftsvertrag abweichende Regelungen festlegen. Die Erbfolge gestaltet sich jedoch problematisch, wenn der Erblasser mehrere Erben hinterlässt. Dann kollidieren Erb- und Gesellschaftsrecht, da im Erbrecht das Prinzip der Gesamtrechtsnachfolge verankert ist2, im Gesellschaftsrecht jedoch die persönliche Verbundenheit der Gesellschafter mit der Gesellschaft im Vordergrund steht. Dieser Konflikt ist auch nach der Handelsrechtsreform ungelöst geblieben3. Unproblematisch dagegen gestaltet sich die Nachfolge bei Anteilen an einer Kapitalgesellschaft. Da hier die persönliche Verbundenheit der Gesellschafter mit der Gesellschaft nicht gegeben ist, erfolgt die erbrechtliche Unternehmensnachfolge allein nach dem Erbrecht. Um Klarheit über die Nachfolge in Personengesellschaften bei Tod eines Gesellschafters zu erla


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Product Details
  • ISBN-13: 9783656068464
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3656068461
  • Publisher Date: 26 Nov 2011
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 54 gr


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