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Übersicht Ausländische Gesellschaftsformen (Auswahl)

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Übersicht Ausländische Gesellschaftsformen (Auswahl) Übersicht ausländische Gesellschaftsformen (Auswahl) Weitere Informationen unter: www.grafpartner.com Nation / Rechtsordnung Abkürzung Gesellschaftsform / Mindestkapital / Hinweise Belgien SA/NV Société Anonyme/ Naamloze Venootschap (Aktiengesellschaft); Mindestkapital 61.500 EUR Belgien SPRL/BVBA Société Privé à Responsabilité Limitée –Besloten Venootschap (GmbH); Mindestkapital 18.550 EUR Belgien SCRL Société coopérative à responsabilité limitée; Mindestkapital 18.550 EUR Belgien SFS Société à finalité sociale ; Mindestkapital 6.150 EUR Dänemark A/S Aktieselkab (Aktiengesellschaft) Dänemark ApS Anpaartsselskap Dänemark I/S Interessentskab Dänemark K/S Kommanditselskab Europa EWIV (D), GEIE Europäische Wirtschaftliche Interessenvereinigung (Groupement Européen (EG-Verordnung 2137/85) d´intérêt économique (F); Gruppo Europeo di Interesse Economico (I)), EEIG (European Economic Interest Grouping (Irland, England)); AEIE (Agrupaciones de Interés Económico (E)), EESV (Europese Economische Samenwerkingsverbanden (NL)) Europa SE Societas Europea (Aktiengesellschaft)(Verordnung EG/2157/2001 über das Statut der Europäischen Gesellschaft (SE) vom 08.10.2001, abgedruckt bei Jayme/Hausmann, 11. Auflage, 2002, Nr. 21, in Kraft ab dem 08.10.2004 (vgl. Erwägungsgrund 22 der Verordnung)) Frankreich SA Société Anonyme (AG) Mindestens 7 Gründer. Mindestkapital 37.000 € (bei börsennotierter S.A. mindestens 225.000 €) Frankreich S.A.R.L. Société à Responsabilité Limitée (GmbH) Mindestkapital: 7.620 € (50.000 francs) Mindesteinzahlung: 20 % des Stammkapitals Mindestanzahl der Gesellschafter: 2 Frankreich SNC Société en nom collectif Frankreich S.E.P. Société en Participation Die nicht rechtsfähige Gesellschaft ist für alle zulässigen Geschäftsarten ohne Mindestkapital geeignet. Sie muß in kein Register eingetragen werden. Frankreich E.U.R.L. Entreprise Unipersonnelle à Responsabilité Limitée Mindestkapital: 7.622 Euro (50.000 Francs) ; Mindesteinzahlung: 20 %, Rest ist innerhalb von 5 Jahren einzuzahlen; also eine Sarl mit nur einem Gesellschafter) Griechenland AE/SA Aktiengesellschaft Griechenland EPE GmbH Griechenland OE Offene Handelsgesellschaft Griechenland EE Kommanditgesellschaft Irland Ltd. Private Limited Company Irland Plc Public Limited Company Italien Società semplice (Gesellschaft bürgerlichen Rechts) Italien SpA Società per azioni (AG); Mindestkapital: 100.000 Euro Italien Srl Società a responsabilità limitata (GmbH); Mindestkapital: 10.000 Euro Italien S.a.p.a. Società in accomandita per azioni (Kommanditgesellschaft auf Aktien) Italien S.n.c. Società in nome collettivo (offen Handelsgesellschaft) Italien S.a.s. Società in accomandita semplice (Kommanditgesellschaft) Luxemburg SA Société Anonyme (AG) Luxemburg S.A.R.L. Société à Responsabilité Limitée (GmbH) Luxemburg SNC Société en nom collectif Luxemburg SCS Société en commandite simple Luxemburg SCA Société en commandite par actions Niederlande NV Naamloze Venootschap (Aktiengesellschaft) Niederlande BV Besloten Venootschap (GmbH) Niederlande Vennootschap onder firma (offene Handelsgesellschaft) Niederlande Cooperatieve vereniging (Genossenschaft) Norwegen A/S Aksjeselskap (AG) Norwegen ANS Ans varlig sefskap Norwegen K/S Kommandittselskap Österreich AG Aktiengesellschaft; Mindestkapital: 70.000 Euro Österreich GesmbH (GmbH) Gesellschaft mit beschränkter Haftung (Mindestkapital: 35.000 Euro) Österreich KG Kommanditgesellschaft Österreich OHG Offene Handelsgesellschaft Österreich OEG Offene Erwerbsgesellschaft Österreich KEG Kommanditerwerbsgesellschaft Für Kleingewerbe-Unternehmen. Ein Gesellschafter haftet persönlich. Kein Mindestkapital Portugal CSA Sociedade Anonima de Responsibilidade (AG) Portugal Limitada Sociedade por Quotas Schweden AB Aktiebolag (companies limited by shares), börsenfähige und nicht börsenfähige Variante. Mindestkapital der börsenfähigen Gesellschaft 100.000 Schwedische Kronen, der börsenfähigen 500.000 Schwedische Kronen Schweden HB Handelsbolag (Handelsgesellschaft) Schweden KB Kommanditbolag (Kommanditgesellschaft) Schweiz AG/SA Aktiengesellschaft/Société Anonyme; Mindestkapital: 100.000 SFR Schweiz GmbH/S.A.R.L. Gesellschaft mit beschränkter Haftung/Société à Responsabilité limitée (Mindestkapital: 20.000 SFR) Spanien SA Sociedad Anonima (AG); Mindestkapital: 60.101,21 Euro Spanien SA Börsennotierte AG (Mindestkapital: 1,2 Mio Euro) Spanien S.L. Sociedad de Responsabilidad Limitada (GmbH, Mindestkapital 3.000 Euro) Spanien SC Sociedad colectiva (offene Handelsgesellschaft) USA LLC Limited Liability Company (geregelt im Uniform Limited Liability Company Act) (Personengesellschaft mit Haftungsbeschränkung) USA Limited Partnership (geregelt im Revised Uniform Limited Partnership Act) (Kommanditgesellschaft) USA Corp. / Inc. Corporation (public corporation und closed corporation); je nach US-Bundesstaat unterschiedliches Gesellschaftsrecht Vereinigtes Königreich Plc Public limited Company (AG mit einem Stammkapital von 50.000 engl. Pfund) Vereinigtes Königreich Ltd. Private Limited Company (Rechtsfähige Gesellschaft mit auf die Einlagen beschränkter Haftung, kein Mindestkapital vorgesehen) Vereinigtes Königreich Partnership mind. 2 persönlich haftende Gesellschafter Vereinigtes Königreich Limited partnership mind. 1 persönlich haftender und mind. ein beschränkt haftender Gesellschafter Vereinigtes Königreich LLP Limited Liability Partnership (Gesellschaftsform mit beschränkter Haftung nach dem Limited Liability Partnerships Act 2000) Bald europaweit: Societas Privata Europaea (SPE) - geplant für Mitte 2010 - Europäische Privatgesellschaft mit identischen Regeln in ganz Europa - einheitlicher Namenszusatz „SPE“ in ganz Europa (keine Übersetzungen) - 1 Euro Kapital ausreichend - Haftungsbeschränkung der Gesellschafter auf Einlage - kein öffentlicher Handel der Geschäftsanteile - Hauptverwaltung / Hauptniederlassung müssen nicht im Mitgliedstaat des eingetragenen Sitzes sein - Sitzverlegung in anderen Mitgliedstaat möglich - elektronische Anmeldung / Gründung in der jeweiligen Landessprache - Gesellschafter haben große Freiheit bei inter Ausgestaltung der mit einem Geschäftsanteil verbundenen Rechte .
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