German limited liability company
John Wiley & Sons, 1997 - Business & Economics - 468 pages
German Limited Liability Company Edited by R?diger Volhard and Arndt Stengel P?nder, Volhard, Weber & Axster The German limited liability company (GmbH) is the most common business form in Germany - over 600,000 GmbH companies compared with just 3,000 stock corporation companies. To run a successful operation in Germany, foreign investors must understand the GmbH. Recognising this need, the authors of German Limited Liability Company have drawn on years of experience advising domestic and international clients to produce a practical and comprehensive guide. Through a combination of the lawyer's grasp of company law and a commercial understanding of corporate finance, the authors not only anticipate common questions and problems facing potential investors but also tackle numerous unforeseen legal and business considerations vital to understanding the German marketplace. German Limited Liability Company covers the following key areas:
* nuts and bolts overview of German corporate law - choice of entity, formation, shareholders' and directors' duties, articles of association, registration formalities
* corporate finance and corporate law - debt and equity financing, capital measures, mergers and reorganisations, rescue restructures
* tax - introduction to German tax law, tax-efficient structuring of an acquisition, thin capitalization, non-resident directors
The most frequently raised issues on employment law, directors' liabilities, social insurance and residence and work permits are also dealt with. Dual language versions of the key documentation together with a comprehensive list of terminology provide the reader with practical support. With its breadth of coverage and problem solving advice, German Limited Liability Company is essential reading for all investors, directors, lawyers and consultants serious about doing business in Germany.
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AktG amount annual statements apply appointment articles of association assessment assets balance sheet bankruptcy basis BetrVG BGH GmbHR BGH NJW BGH WM BGHZ breach business name capital yield tax capitalized income value case-law cent claim Commercial Register company law company's compensation consent constructive dividend contract contribution in kind corporate income tax court creditors criminal deduction duty employees enterprise entitled equity EStG foreign German Geschäftsführer Gesellschaft GewStG GmbHG increase in share individual interest KStG liability limited Limited Liability Companies loan managing director merger notarial recording obligation offences paid participation partner partnership payment persons Post preconditions principle profits provisions purchase real property reason regulations regulatory offences remuneration require resolution restraint of competition restricted service agreement settlement share capital shareholder-director shareholders so-called statutory supervisory board tax treaty termination third parties tion trade tax transactions transfer UmwG valid value added tax voting