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Rechtliche Rahmenbedingungen einer 'deutschen' Limited

Author

Listed:
  • Braun, Susanne
  • Richter, Jörg

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.

Suggested Citation

  • Braun, Susanne & Richter, Jörg, 2006. "Rechtliche Rahmenbedingungen einer 'deutschen' Limited," Lüneburger Beiträge zur Gründungsforschung 2, Leuphana University of Lüneburg, Department of Entrepreneurship & Start-up Management.
    • Handle: RePEc:zbw:luebgf:2
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    Citations

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    Cited by:

    1. Braun, Susanne, 2015. "Deutsche Crowdinvesting-Portale: Neue Geschäftsmodelle für KMU," Lüneburger Beiträge zur Gründungsforschung 11, Leuphana University of Lüneburg, Department of Entrepreneurship & Start-up Management.
    2. Schulte, Reinhard, 2018. "New venture investing trajectories: A large scale longitudinal study," Lüneburger Beiträge zur Gründungsforschung 13, Leuphana University of Lüneburg, Department of Entrepreneurship & Start-up Management.
    3. Schulte, Reinhard, 2015. "On real investment by new ventures," Lüneburger Beiträge zur Gründungsforschung 12, Leuphana University of Lüneburg, Department of Entrepreneurship & Start-up Management.

    More about this item

    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;
    All these keywords.

    JEL classification:

    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups

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