Ein-Personen-GmbH - Entstehung & Besonderheiten

One-person limited liability company – origins & special features

One-person GmbH – The GmbH model for solo founders! By appointing new shareholders or leaving existing shareholders, the GmbH model you choose can easily change. Whether it’s a one-person company, a two-person limited company or even a company that operates without any shareholders at all…. In either case, there are specifics you should be aware […]

Zwei-Personen-GmbH - Entstehung, Gleichstellung & Absicherung

Two-person limited liability company – formation, equality & protection

Two-person GmbH – The GmbH model for founding duos! By appointing new shareholders or leaving existing shareholders, the GmbH model you choose can easily change. Whether it is a one-person company, a two-person GmbH or even a company that operates without any shareholders at all… In either case, there are specifics you should be aware […]

对AG机关的责任限制(内部关系)

Limitation of liability for AG bodies (internal relationship)

Limitation of liability for AG executive bodies – In the event of a loss, the stock corporation as a legal entity under private law is, to a certain extent, subject to a limitation of liability, because the liability – apart from a few rare exceptions – exclusively burdens the business assets of the company. In […]

General partnership real estate business financing entities company taxes explanation forming teamwork

Organs of a GmbH – managing director, supervisory board & company meeting

A limited liability company consists of several bodies. The managing directors deal with the day-to-day business and other matters of the company and represent their company externally in accordance with the GmbHG. The supervisory board is required by law above a certain number of employees and acts as a controlling body of the company by […]

贸易税(GewSt)的简单解释:计算、津贴和评估率

Trade tax (GewSt) explained simply: Calculation, tax-free amount and assessment rate

Trade tax – Most legal forms of business are subject to taxation. Depending on the legal form, income tax, corporate income tax, sales tax, trade tax and/or capital gains tax are due by law. Under certain circumstances, it is possible for some companies to be exempted from one or more of these types of tax. […]

德国的税收:所得税、公司税、资本利得税、贸易税及有限公司 - 列表

Value added tax (VAT) simply explained: amount, delivery & service – “VAT” for companies

Value added tax – Most legal forms of business are subject to tax. Depending on the legal form, income tax, corporate income tax, sales tax, trade tax and/or capital gains tax are due by law. Under certain circumstances, it is possible for some companies to be exempt from one or more of these types of […]

德国的税收:所得税、公司税、资本利得税、贸易税及有限公司 - 列表

Capital gains tax (KapESt): How much? Allowance, GmbH, Shares & Law

Capital gains tax – Most legal forms of business are subject to tax. Depending on the legal form, income tax, corporate income tax, sales tax, trade tax and/or capital gains tax are due by law. Under certain circumstances, it is possible for some companies to be exempt from one or more of these types of […]

Spekulationssteuer Immobilie: Verkauf von Grundstück, Wohnung, Haus inkl. Höhe & Frist

Income tax (ESt) simply explained: forms, basic table, wage tax & Co.

Income tax – Most legal forms of business are subject to taxation. Depending on the legal form, income tax, corporate income tax, sales tax, trade tax and/or capital gains tax are due by law. Under certain circumstances, it is possible for some companies to be exempt from one or more of these types of tax. […]

德国的税收:所得税、公司税、资本利得税、贸易税及有限公司 - 列表

Corporate income tax (KSt) simply explained: UG, GmbH & other legal forms

Corporate income tax – Most legal forms of business are subject to taxation. Depending on the legal form, income tax, corporate income tax, sales tax, trade tax and/or capital gains tax are due by law. Under certain circumstances, it is possible for some companies to be exempt from one or more of these types of […]

年度大会--公共有限公司的决策机构 (AG)

Annual General Meeting – decision-making body of a stock corporation (AG)

Annual General Meeting – A stock corporation consists of several bodies. The management board deals with the day-to-day business and other matters of the company and represents the stock corporation externally. The supervisory board is a legally prescribed self-controlling body that appoints and monitors the individual members of the management board and, in case of […]

监事会--公共有限公司(AG)的控制机构

Supervisory Board – controlling body of a stock corporation (AG)

Supervisory Board – The Supervisory Board is a legally prescribed self-monitoring body that appoints and monitors the individual members of the Management Board and, in case of doubt, also removes them. Furthermore, it is responsible for the written reporting of the annual financial statements as well as for annual reports. The Management Board deals with […]