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Die Ohg Nach Handels- Und Steuerrecht

Die Ohg Nach Handels- Und Steuerrecht


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About the Book

Schon seit langem ist die OHG die verbreitetste und beliebteste Gesellschaftsform. Sie kommt fast immer zur Anwendung, wenn sich mehrere Kaufleute mit ihrem gesamten Vermogen und ihrer ganzen Arbeitskraft in einem gemeinsamenBetrieb untergemeinsamerFirma voll einsetzen wollen. Vor aHem bei Betrieben, bei denen die un- eingeschriinkte Bewegungsfreiheit der Geschaftsfiihrer wichtiger er- scheint als eine breite Kapitalgrundlage, bietet sich die OHG als Gesellschaftsform an. Sie findet sich daher vor allem im GroB- und Einzelhandel; sie ist auch in der Fertigungsindustrie und in der Bau- industrie weit verbreitet. Die OHG ist zwar keine juristische Person, kann aber gleichwohl im Rechtsverkehr Bindungen eingehen, weshalb man sie neuerdings vielfach als "halbrechtsfahig" bezeichnet. Da die Regelung des Han- delsgesetzbuches die rechtliche Ausgestaltung der OHG weitgehend den Beteiligten iiberlaBt, ist es zweckmaBig, daB diese im Gesell- schaftsvertragdie gegenseitigenRechte und VerpfIichtungen im Innen- und AuBenverhaltnis eingehend festlegen, wozu sie sich mit den ge- gebenen Moglichkeiten vertraut machen miissen. Neuerdings ist dabei besonders zu iiberlegen, wie die Gesellschafter die Risiken, die sich durch die Neueinfiihrung der Zugewinngemeinschaft ergeben, nach Moglichkeit ausschalten. Auf steuerlichem Gebiet ergeben sich namentlich bei der Abgrenzung der Steuern der Gesellschaft gegeniiber der Steuer der Gesellschafter haufig Schwierigkeiten. Die besondere Steuerbilanz der OHG, ins- besondere auch die einheitliche Gewinn- und Wertfeststellung, ent- halt mancherlei Fallstricke. Auch die mit der Griindung und dem Gesellschafterwechsel verbundenen nicht einfachen steuerlichen Fragen fiihren, wie die hierzu ergangene umfangreiche Recht- sprechung erkennen laBt, vielfach zu Unklarheiten.


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Product Details
  • ISBN-13: 9783663061137
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 216 mm
  • No of Pages: 89
  • Series Title: German
  • Sub Title: Praktische Erläuterungen
  • Width: 140 mm
  • ISBN-10: 3663061132
  • Publisher Date: 01 Jan 1958
  • Edition: 1958 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 168 gr


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