stille Gesellschaft. Zivilrechtliche Gestaltungsformen, handelsrechtliche Grundlagen und steuerliche Behandlung
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stille Gesellschaft. Zivilrechtliche Gestaltungsformen, handelsrechtliche Grundlagen und steuerliche Behandlung

stille Gesellschaft. Zivilrechtliche Gestaltungsformen, handelsrechtliche Grundlagen und steuerliche Behandlung


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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 2,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Dortmund früher Fachhochschule, Sprache: Deutsch, Abstract: Gegenstand dieser Hausarbeit ist die stille Gesellschaft. Zunächst wird allgemein ein Überblick über die zivilrechtlichen Gestaltungsformen der stillen Gesellschaft sowie über die allgemeinen handelsrechtlichen Grundlagen gegeben. Im nächsten Schritt wird auf die steuerliche Behandlung, die Abgrenzung zu anderen Rechtsverhältnissen sowie das Konstrukt GmbH & atypisch Still erläutert und auf die möglichen Vor- und Nachteile eingegangen. Die stille Gesellschaft ist im deutschen Gesellschaftsrecht eine Sonderform einer Personenvereinigung. Sie entsteht, wenn sich eine Person im Innenverhältnis eines Handelsgewerbes, das ein anderer betreibt, beteiligt. Der stille Gesellschafter erhält im Gegenzug für seine Einlage eine Gewinnbeteiligung. Die stille Gesellschaft ist im HGB geregelt. Das Gesetz hat sie aber nicht definiert. Daher kann sie vertraglich so gestaltet werden, dass sie für die unterschiedlichsten Zwecke genutzt werden kann. Es wird zwischen zwei Formen unterschieden. Es gibt die typisch und die atypisch stille Gesellschaft. Häufig wird die Sonderform der Personengesellschaft in Form der typisch stillen Gesellschaft zur Investition von Kapitalanlegern genutzt. Der Kapitalanleger tritt damit nicht nach außen hin in Erscheinung und hat keine Berechtigung Teil der Geschäftsführung zu sein oder den Geschäftsbetrieb aktiv zu gestalten. Die Kapitalanlage begründet einen Anspruch auf eine Gewinnbeteiligung. Werden dem stillen Gesellschafter im Gegensatz zum typisch stillen Gesellschafter umfangreiche mitunternehmerische Rechte und Kontrollrechte eingeräumt, trägt er das Mitunternehmerrisiko und ist Mitunternehmer im Sinne des § 15 EStG. Diese Form wird als atypisch stille Gesellschaft bezeichn


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Product Details
  • ISBN-13: 9783346523945
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346523942
  • Publisher Date: 04 Oct 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 100 gr


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stille Gesellschaft. Zivilrechtliche Gestaltungsformen, handelsrechtliche Grundlagen und steuerliche Behandlung
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