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Zur Liquidation einer GmbH by Rosch, Tim

Zur Liquidation einer GmbH

by Tim Rosch
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Book cover type: Paperback
  • ISBN13: 9783346606990
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 24
  • Original Price: GBP 20.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 46 grams
  • BISAC Subject(s): Commercial / General

Studienarbeit aus dem Jahr 2021 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 3,0, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Unternehmen durchleben während ihrer Existenz eine Vielzahl von unterschiedlichsten Phasen. Es gibt Spitzen, jedoch erfährt auch jede Gesellschaft während des Daseins Krisen. Dabei ist die Ausprägung dieser verschiedenen Stadien von Unternehmen zu Unternehmen individuell in Abhängigkeit von den verschiedensten Faktoren. Doch eines ist jedem Unternehmenszyklus vorgeschrieben - wie geht es am Ende weiter? Erfolgt die Liquidation oder ist eine Unternehmensübergabe möglich? Die folgende Arbeit befasst sich mit dem Bereich der Liquidation, der Abwicklung einer Gesellschaft im Falle der Unternehmensform GmbH. Das Ergebnis dieser Unternehmensphase ist die Beendigung der Gesellschaft. Dabei gilt die Liquidation als Folgephase der Auflösung und als Vorstadium vor der Vollbeendigung und der damit einhergehenden Vermögenslosigkeit der Gesellschaft. Ziel der Arbeit ist es zunächst, dem Leser einen Überblick über die Grundzüge einer GmbH zu vermitteln und diese anhand der Thematiken zur Gründung und Besteuerung etwas zu vertiefen. Im Haupteilt und damit Kernziel ist, die Liquidation einer GmbH und die einzelnen Phasen dieser zu veranschaulichen und auf die Frage einzugehen. Die Arbeit lässt sich neben der Einleitung und dem Fazit in zwei Abschnitte gliedern. Am Anfang werden die Begrifflichkeiten der GmbH definiert. In diesem Abschnitt wird zunächst der Begriff GmbH analysiert. Anschlie end wird auf die Vor- und Nachteile dieser Gesellschaftsform eingegangen. In dem folgenden Unterpunkt erörtert die Arbeit die einzelnen Phasen der Gründung. Daran angrenzend wird kurz auf die Besteuerung eingegangen. Der zweite Abschnitt geht basierend auf diesen Grundlagen anschlie end auf die Liquidation de

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