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entrepreneur checklist
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Zurück zur Kategorie entrepreneur checklist
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The trade and company law gives headstart the entrepreneurs the legal forms standing to the disposal legally. It is not possible to invent a new legal form and to introduce these at the market. The legally pre-determined basic structures however partially can altered and for are fitted the individual needs by it. In the following one, the distinctive features of more differently legal organization forms are represented. Details remain left out, they should interest-specifically be clarified with an advisor for the individual case.
A peculiarity of the German business right is the differentiation between small businesses and commercial business. This plays a role however only in the area of the persons businesses, not against it with the legal people.
Commercial businesses must be written down into the register of companies, on her/its/their businesses, the code of commercial law (HGB) finds application in principle. Not commercial businesses can let themselves written down voluntarily into the register of companies and then are treated like merchants. If they don't make any use of this possibility, they are the civil code (BGB) for the area of the legal transactions in principle, doesn't subordinate the HGB, however. The question whether a business is to be qualified as commercial follows after it, whether the business after type and scope necessitates a commercial equipment (§ 1 HGB). Decisive criterions for this are primarily the turnover, the number of the employee, the height of the business assets, the credit volume as well as the number of the Standorte/Niederlassungen. A turnover size in height of more than € 400.000,--speaks in her/it
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