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Private Limited Company (Ltd.) als Alternative für deutsche Unternehmen?

Private Limited Company (Ltd.) als Alternative für deutsche Unternehmen?

          
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About the Book

Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Recht, Note: 1,3, Hochschule Aschaffenburg, Sprache: Deutsch, Abstract: Wenn man in Deutschland ein Unternehmen gründen will, kann man sich zwischen einer Vielzahl von Personen- und Kapitalgesellschaften als Rechtsform entscheiden: Einzelunternehmung, Kommanditgesellschaft (KG), Gesellschaft mit beschränkter Haftung (GmbH) oder Aktiengesellschaft (AG) sind nur einige der vielen Möglichkeiten. Mehrere Urteile des Europäischen Gerichtshofs (EuGH) bezüglich der Niederlassungsfreiheit haben deutschen Unternehmensgründern seit 2003 auch die Wahl der Private Company Limited by Shares, kurz Limited (Ltd), als Rechtsform ermöglicht. Denn diese Urteile haben in Kombination mit dem Bundesgerichtshof (BGH)-Urteil vom 13.03.2003 zur Folge, dass heute in Deutschland die Gründungstheorie gilt. Das bedeutet, dass ein Unternehmen, das eine Zweigniederlassung in Deutschland hat, jedoch in einem anderen Land der Europäischen Union (EU) gegründet wurde, auch bei uns nach dem Recht des Gründungsstaates behandelt wird. Im Jahr 2013 gab es in Deutschland insgesamt 755.048 Gewerbeanmeldungen, davon 74.592 GmbHs und 1.224 Ltds. Diesen Anmeldungen standen insgesamt 696.335 Gewerbeabmeldungen gegenüber. Während es jedoch bei den GmbHs weniger Ab- als Anmeldungen gab (nämlich 61.381), wurden 2013 unterm Strich 713 Limiteds mehr ab- als angemeldet. So stellt sich also die Frage, ob die Private Limited tatsächlich als eine Alternative für Deutsche Unternehmer angesehen werden kann. Bei dieser Fragestellung wird auch nicht außer Acht gelassen, dass es seit dem in Kraft treten des MoMiG (Gesetz zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen) am 1.11.2008 in Deutschland wiederum eine Alternative zur Ltd gibt: die haftungsbeschränkte Unternehmergesellschaft (UG). Von dieser "Mini-GmbH" gibt es mittlerweile mehr Gründungen (15.852 An- und 8.195 Abmeldungen) als von der Limited.


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Product Details
  • ISBN-13: 9783668015296
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 50 gr
  • ISBN-10: 3668015295
  • Publisher Date: 17 Jul 2015
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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