Limited in Deutschland - Erfolgsmodell oder Flop? by Klaus Degenhardt
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Limited in Deutschland - Erfolgsmodell oder Flop?

Limited in Deutschland - Erfolgsmodell oder Flop?


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About the Book

Es ist gerade mal gute vier Jahre her, seit der Europäische Gerichtshof grundlegend entschieden hat, dass auch juristische Personen vom Privileg der Niederlassungsfreiheit profitieren. Auch wenn diese Entscheidung für Europarechtler wenig überraschend war, so hat sie doch ein Erdbeben ausgelöst. Gerade die englische Limited, kaum mit bürokratischem Ballast versehen, preiswert und ohne nennenswertes Stammkapital in ein paar Tagen zu gründen, schickte sich daraufhin allen Unkenrufen zum Trotz an, den Kontinent zu erobern. Mittlerweile (Mitte 2007) gibt es schätzungsweise 45.000 (!) "deutsche" Limiteds, von denen jedoch nur ein Bruchteil - einer weiteren Schätzung nach etwa 10.000 - in deutschen Handelsregistern eingetragen ist. Auch dies wirft ein Schlaglicht auf die Problematik: Limiteds sind leicht zu gründen, aber in Deutschland schwer zu führen. Kein Wunder, wenn man bedenkt, dass sich das Recht der Limited unabhängig von ihrem Einsatzort immer nach dem ihrer englischen Heimat richtet, ein Recht, das hier kaum jemand kennt geschweige denn anzuwenden in der Lage ist. Einem verbreiteten Bonmot folgend werden sie in juristischen Fachkreisen bereits als "shitty limiteds" bezeichnet, was wohl keiner Übersetzung bedarf. Ist es wirklich so schlimm? Die Limited, von schnellen Geschäftemachern als die Lösung aller Probleme verkauft, nichts weiter als eine Problemverursacherin? Beliebt bei gescheiterten Existenzen zur Verschleierung ihrer Aktivitäten? Ja, aber nicht nur. Die neue Konkurrenz der Gesellschaftsformen hat ihr Gutes. So hat sie die große GmbH-Reform, mit der wir Anfang 2008 rechnen können, maßgeblich beeinflusst. Und es haben sich in den letzten Jahren, in denen man Erfahrung im Umgang mit der "deutschen Limited" sammeln konnte, durchaus Konstellationen herauskristallisiert, in denen der Einsatz einer Limited in Deutschland sinnvoll ist. Zeit also für eine differenzierte Bilanz.
About the Author: Klaus Degenhardt ist Justitiar eines bedeutenden Unternehmens und unter anderem Autor des in 4. Auflage erschienenen Standardwerkes zur "Limited in Deutschland" sowie des Praxis-Handbuches "Der einfachste Weg zur eigenen GmbH".


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Product Details
  • ISBN-13: 9783867410694
  • Publisher: Europaischer Hochschulverlag Gmbh & Co. Kg
  • Publisher Imprint: Europaischer Hochschulverlag Gmbh & Co. Kg
  • Height: 210 mm
  • No of Pages: 90
  • Series Title: German
  • Sub Title: Eine Bestandsaufnahme Vier Jahre Nach Inspire Art
  • Width: 148 mm
  • ISBN-10: 3867410690
  • Publisher Date: 30 May 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 177 gr


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