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Haftungsrisiken im Rahmen der GmbH-Gründung, insbesondere der GmbH-Gesellschafter

Haftungsrisiken im Rahmen der GmbH-Gründung, insbesondere der GmbH-Gesellschafter

          
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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Recht, Note: 2,0, Fachhochschule Erfurt, Veranstaltung: Seminar, Sprache: Deutsch, Abstract: Damit ein Zusammenschluss mehrerer Personen unternehmerisch tätig werden kann, benötigt er zwingend eine geeignete Rechtsform. Neben der Behandlung der einzelnen Rechtsformen im Steuerrecht und der damit verbundenen steuerlichen Auswirkungen auf die Gesellschafter dieser Unternehmen, sowie Finanzierungsfragen was Grund- und Stammkapital angeht, Flexibilität und Gestaltungsfreiheit hinsichtlich der gesellschaftsrechtlichen Vorschriften und sonstiger Kriterien, hat die grundlegende Rechtsgestaltung der Gesellschaft, welche das Verhältnis zwischen den Gesellschaftern und dem Unternehmen einerseits sowie dem Unternehmen und Dritten andererseits bei der Wahl der Rechtsform immer wieder die zentrale Bedeutung1. Deshalb hat die Beschränkung der Haftung bei den Gründern der meisten mittelständischen Unternehmen aufgrund des unternehmerischen Risikos meist Vorrang vor anderen Kriterien hinsichtlich der Rechtsformwahl2. Das mag auch der Grund dafür sein, dass die GmbH die umsatzstärkste Rechtsformgruppe mit einem Anteil von rund einem Drittel am Gesamtumsatz aller in Deutschland tätigen Unternehmen bildet. Sie ist die gebräuchlichste rechtliche Organisationsform für mittelständige Unternehmen, weshalb der Rechtsform GmbH eine hohe praktische Relevanz zukommt. Bei der Gründung der GmbH kommt es allerdings nicht selten vor, dass mit der Geschäftstätigkeit bereits nach Abschluss des Notarvertrags - aber noch vor dem Handelsregistereintrag - begonnen wird. In diesem Zeitraum, die sogenannte Phase der VorG3, werden bereits allerlei Verträge, so z.B. Mietverträge, Kaufverträge (Büroeinrichtung, EDV etc), Arbeitsverträge und dergleichen, für die entstehende Gesellschaft abgeschlossen. Hierin liegen dann auch die großen Risiken, denn die GmbH entsteht in rechtlicher Hinsicht erst mit dem Eintrag in das Handelsregister, bis dahin besteht si


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Product Details
  • ISBN-13: 9783638654111
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Weight: 86 gr
  • ISBN-10: 3638654117
  • Publisher Date: 12 Jul 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm


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