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Treuepflicht bei der Rückforderung eines Gesellschafterdarlehens

Treuepflicht bei der Rückforderung eines Gesellschafterdarlehens

          
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About the Book

Studienarbeit aus dem Jahr 2017 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 1,7, Friedrich-Alexander-Universität Erlangen-Nürnberg (Lehrstuhl für Wirtschaftsprivatrecht), Veranstaltung: Hauptseminar Wirtschaftsrecht, Sprache: Deutsch, Abstract: Hauptgrund für die Entscheidung zugunsten einer GmbH ist oft die beschränkte Haftung der Gesellschafter sowie ein relativ niedriges Stammkapital. Mit diesem Vorteil geht jedoch die Tatsache der schwierigen Fremdkapitalbeschaffung einher. Aufgrund dessen kommt der Unternehmensfinanzierung durch Gesellschafterdarlehen hohe praktische Bedeutung zu. Der Vorteil der Gesellschafterfinanzierung ist trivial. Das gewährte Darlehen kommt anders als gewährtes Eigenkapital nicht dem Haftkapital zu gute und kann somit wieder abgezogen werden. Ein weiterer Aspekt der für eine Innenfinanzierung durch Gesellschafterdarlehen spricht ist, dass sich nichts im Verhältnis der Gesellschafter untereinander ändert. Zudem verfügt der Gesellschafter als Insider Kenntnisse über die wirtschaftliche Situation des Unternehmens und kann somit gut abschätzen, ob und unter welchen Bedingungen er seiner Gesellschaft ein Darlehen gibt. Die folgende Arbeit befasst sich mit der Thematik, inwieweit die gesellschaftliche Treuepflicht eine Rückforderungssperre hinsichtlich des Gesellschafterdarlehens begründen kann. Die Kernfrage dieser Arbeit befasst sich damit, ob der Gesellschafter sein gewährtes Darlehen jederzeit zurückfordern kann. Problematisch könnte dabei sein, dass durch die Rückforderung die Gesellschaft in eine wirtschaftliche Krisensituation gerät oder diese sich zuspitzt. Eine Rückzahlung und der dadurch einhergehende Liquiditätsverlust könnten Auswirkungen auf die zukünftige Entwicklung der Gesellschaft haben und deswegen unter Berücksichtigung der Gesellschaftsinteressen unterbleiben. Ziel dieser Arbeit ist den Anwendungsbereich der Treuepflicht bei der Rückforderung von Gesellschaft


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Product Details
  • ISBN-13: 9783668730915
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668730911
  • Publisher Date: 28 Jun 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 54 gr


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Treuepflicht bei der Rückforderung eines Gesellschafterdarlehens
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