Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB
The paper analyses a strategy for avoiding the disclosure of the financial statements of a limited partnership with a limited liability company as general partner (GmbH & Co. KG) according to German Commercial Code (HGB). It describes the formal process of the joining of a natural person as an additional general partner to a 'GmbH & Co. KG' and gives recommendations how to arrange the legal position of this partner in the partnership agreement effectively.
|Date of creation:||2010|
|Date of revision:|
|Contact details of provider:|| Web page: http://www.pw.wiso.uni-erlangen.de/|
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