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Die Limited - Eine Alternative zur GmbH? by Ortner, Stefan

Die Limited - Eine Alternative zur GmbH?

by Stefan Ortner
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Book cover type: Paperback
  • ISBN13: 9783838697680
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Publication Date:
  • Pages: 100
  • Original Price: GBP 64.9
  • Language: German
  • Edition: N/A
  • Item Weight: 141 grams
  • BISAC Subject(s): Management

Inhaltsangabe: Einleitung: Das europäische Gesellschaftsrecht befindet sich in einem tiefgreifenden Umbruch. Betroffen ist dabei keineswegs nur das Recht börsennotierter Gesellschaften, sondern auch das Recht der Gesellschaften mit beschränkter Haftung. Aufgeschreckt durch die vom EuGH in drei Entscheidungen begründete Möglichkeit des Zuzugs von Gesellschaftsformen aus anderen europäischen Ländern, sieht sich die inländische GmbH seit einiger Zeit einem immer noch steigenden Ma der Konkurrenz europäischer Gesellschaftsformen im Inland ausgesetzt. Diese ausländischen Gesellschaftsformen werden unter Beachtung des jeweiligen ausländischen Rechts und unter Einhaltung der ausländischen Erfordernisse gegründet. Im Anschluss daran nehmen die Auslandsgesellschaften ihren Verwaltungssitz im Inland auf, an dem sie auch den Schwerpunkt ihrer Tätigkeit entfalten. Infolgedessen sind seit Ende 2002 bereits mehr als 30.000 englische Private Limited Companies mit deutschem Verwaltungssitz gegründet worden. Ausgelöst durch die Entscheidungen des EuGH entstand allerdings eine erhebliche Rechtsunsicherheit in Deutschland, zum Beispiel in Bezug auf das Insolvenzrecht, das Steuerrecht, die Haftung der Beteiligten und die Kapitalvorschriften. Die Wahl der Rechtsform einer Private Limited Company anstatt einer Gesellschaft mit beschränkter Haftung will daher eine gut überlegte Entscheidung sein. Ziel dieser Diplomarbeit ist es daher, eine umfassende Darstellung über die Argumente und Gegenargumente der englischen Private Limited Company in Deutschland zu erstellen. Dabei sollen jedoch nicht nur die gesetzlichen Unterschiede der Ltd. und der GmbH miteinander verglichen werden, sondern es muss auch verdeutlicht werden, dass auslän-dische Gesellschaftsformen in einer Reihe von Punkten dem deutschen Recht unterliegen. Diese Diplomarbeit beschäftigt sich mit der oftmals einseitigen Werbung für die Limited als Rechtsformalternative zur deutschen GmbH. Zu diesem Zweck werden die Chancen, ab

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