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Rechtliche Rahmenbedingungen einer 'deutschen' Limited

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  • Braun, Susanne
  • Richter, Jörg
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    Abstract

    Nach der Rechtsprechung des Europäischen Gerichtshofs können sich Existenzgründer innerhalb der Gesellschaftsrechte der EU-Mitgliedstaaten eine für ihre Bedürfnisse geeignete Rechtsform aussuchen. Dabei sind wirtschafts- und steuerrechtliche Aspekte bedeutende Kriterien bei der Auswahl. Deutsche Existenzgründer entscheiden sich trotz ausschließlicher Geschäftstätigkeit in Deutschland statt für eine deutsche GmbH zunehmend für die Gründung einer Limited in Großbritannien, um anschließend diese Rechtsform nach Deutschland zu tranferieren. Es stellt sich daher die Frage nach den Rahmenbedingungen für diese 'deutsche' Limited, die sich als Alternative zur GmbH anbietet. -- According to the judicature of the European Court of Justice deciding in favour of the freedom of establishment, entrepreneurs can chose their favourite company law and company form among the different legal systems of EU Member States. Their choice will be influenced by different criteria whereas economic and tax law aspects are dominant. An increasing number of German entrepreneurs prefer to found a U. K. Limited as a pseudo-foreign company instead of a German GmbH. Afterwards the foreign company is transferred to Germany, where it has to be acknowledged as such. In this situation, the particularity of such a 'German' Limited has to be examined and it has to be asked to what extent the application of host state law to pseudo-foreign companies make sense.

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    Bibliographic Info

    Paper provided by Leuphana University of Lüneburg, Department of Entrepreneurship & Start-up Management in its series Lüneburger Beiträge zur Gründungsforschung with number 2.

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    Date of creation: 2006
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    Handle: RePEc:zbw:luebgf:2

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    Web page: http://www.gmlg.de/4.0.html?L=2

    Related research

    Keywords: Existenzgründung; Existenzgründer; Limited; GmbH; Scheingesellschaft; Rechtsform; Mindestkapital; Einkommensteuer; Körperschaftsteuer; verdeckte Gewinnausschüttungen; Lüneburg; Entrepreneur; pseudo-foreign company; company form; minimum capital; income tax; corporation tax; constructive dividend; Lunenburg;

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