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Freud und Leid mit den Genüssen

Author

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  • Claussen Carsten Peter

    (Dr. jur., Rechtsanwalt, Industriekreditbank Düsseldorf, Honorarprofessor an der Universität Hamburg)

Abstract

Der Genußschein erlebte vor zehn Jahren seine Wiedergeburt als Eigenkapitaltitel. Vor allem von Banken wird dieser Titelbevorzugt genutzt. Die Flexibilität dieses Kapitalmarktinstruments in seiner gesellschaftsrechtlichen Ausformung spricht für den Genußschein. Ebenso die betriebswirtschaftliche Qualität als Eigenkapital, ohne die Einflußsphäre im Unternehmen zu verändern. Schließlich ist die steuerliche Positionierung ein Pluspunkt. - Einige Publikationen, vor allem eine Schrift des Mainzer Instituts für Internationales Recht des Spar-, Giro- und Kreditwesens, befaßten sich mit dem Genußschein. Anhand einer Besprechung wird die Gegenwartslage des Genußscheins dargestellt und gewertet.

Suggested Citation

  • Claussen Carsten Peter, 1989. "Freud und Leid mit den Genüssen," Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB), RWS Verlag, vol. 1(1), pages 25-30, March.
    • Handle: RePEc:bpj:zfbrbw:v:1:y:1989:i:1:p:25-30:n:5
    DOI: 10.15375/zbb-1989-0105
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