Today I write about the legal forms that exist in Germany.
a legal form is like a solid framework for their company. You can choose between different legal forms of the appropriate menu. Depending on the choice leads to different legal, fiscal and financial consequences. You should therefore include in any case, your tax adviser and attorney in the decision. is clear: there is neither the best nor the legal form in duration, with the development of the company so do the demands on the legal form.
individual companies:
For Whom and What: small traders, artisans, service providers, professional offices
surfaces such as: - an entrepreneur
- formed in opening a business, if no other legal form was chosen
- Merchants: entry into the commercial register duty, small business voluntarily
- no minimum capital
amount of the liability: contractor is fully liable with its assets, and private property
partnerships:
Civil law (GbR or BGB-Gesellschaft) - Simple partnership
For Whom and What: ; small business owners, freelancers
surfaces such as: - at least 2 partners
- Free-form social contract
- no minimum capital
amount of the liability: partners are liable for the debts of the company to creditors as Joint and personally
partner company (Political Parties) - freelancers
For Whom and What: ; based Professional (depending on the legal profession)
How: - at least 2 partners
- A written partnership agreement
- Registration in partnership register
- No minimum capital
amount of the liability: partners are liable in addition to the assets of the Law on Political Parties of the obligations of the Ge-
Company to creditors jointly and personally. Only for "errors in the
Professional practice shall be liable "solely that of the error committed
general partnership (OHG) -.-Good reputation
For Whom and What: more persons jointly operate a commercial business
surfaces such as: - at least 2 partners
- Free-form social contract
- registration of a company
- no minimum capital
amount of liability: partners are liable for the debts of the company to creditors as , jointly and severally personally
limited partnership (KG) - Easier start-up capital
For Whom and What: merchants who need additional capital, or shareholder, no personal
; take responsibility and do be excluded from management.
surfaces such as: - one or more partner (s)
- One or more limited partner (s)
, - free-form social contract
- Registration of a company
, - no minimum capital
amount of the liability: general partner (general partner) is liable for the debts of
Company to creditors personally and severally liable. Limited partner is liable
personally up to the amount of his deposit. The personal liability is excluded to the extent the deposit has been made.
GmbH & Co. KG - Multiple opportunities
For Whom and What: merchants who need additional capital, or shareholder, no personal
; accept liability want and are excluded from management
can. Special feature: the General Partner GmbH
is set as: - one or more partner (s)
- One or more limited partner (s)
, - free-form social contract
- Registration the commercial register
- minimum capital for a GmbH
amount of liability: GmbH as general partner liable with all their assets. The result is liable
GmbH & Co. KG as a limited liability company, plus the limited partner.
corporations
GmbH - private limited liability
For Whom and What: entrepreneurs that limit the liability or do not participate actively
surfaces such as: - at least one partner (one-person limited liability company)
- Registration of a company
, - partnership agreement or standard record (for simple start-ups, bswp.max
. 3 companies)
- both have to be notarized
- Minimum share capital: 25,000 €
amount of the liability: in the amount of capital contribution or the amount of its assets
GmbH-variant: Entrepreneurs Society (UG) (limited liability)
For Whom and What: founders of small companies that want to limit the liability
surfaces such as: - at least 1 shareholder
- Social Contract Model Protocol for simple Branch founded
- both have to be notarized
- Registration of a company
- Minimum capital: 1 € (amount of capital should be but after the
address real needs)
amount of liability: in the amount of capital contribution or the amount of its assets
Small Aktiengesellschaft (AG) - an alternative for medium
For Whom and What: need entrepreneurs that additional capital and / or for the sole purpose
Business transfer.
surfaces such as: - AG unquoted
, - investors are generally cooperate, the client or successor
- Food may be the sole shareholder and Chief Executive be
; - Executive Board has jurisdiction
- Supervisory Board has authority to exercise control
- Notary statutes
, - registration of a company
- Capital stock: 50.000 €
amount of liability: limited to corporate assets
Registered cooperative (EC) - The Community business
For Whom and What: legal form for the founding team and co-operation model for small and medium-sized
Companies. Board meets on behalf of its members tasks such as shopping,
order acquisition and processing, advertising , ensuring quality standards,
. Training set
How: - at least 3 members
- written charter
- New members by simple written application
- Each member must draw at least one share, the amount in the
Constitution was adopted.
- Each member has one vote regardless of the number of subscribed business
; shares.
- Registration in register of cooperatives
, - Cooperative Cooperative Union members must be responsible to advise
and examine business and economic conditions.
amount of the liability: - eG liable to creditors in the amount of their assets
. - cooperative members are not personally liable
. - The Cooperative Act provides unlimited funding obligation for
; members before, but it can be limited or excluded by the statute
be.
Pooh, rather long, but I hope it helps a little.
N8
T.
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