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Teaser The path of the GmbH to becoming Europe's most important corporate form...
The limited liability company (GmbH) was created by the German legislature in 1892 as a company form without any historical forerunners or suggestions from comparative law. It brought about a readjustment of the relationship between the chance of profit and the liability risk. However, criticism from the jurisprudence that had not been included in the quick legislative process was also heard from the start. As early as 1892, Levin Goldschmidt expressed concern that the GmbH would replace 'principally more solid forms of company'. However, this criticism did not prevent the company form of the GmbH from being adopted in numerous European countries, or at least seriously considering its reception.
German Limited Liability Company Edited by Rüdiger Volhard and Arndt Stengel Pünder, 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.