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Title:Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB PDF Logo
Authors:Kaya, Devrimi
Issue Date:2010
Series/Report no.:Working papers in accounting valuation auditing 2010-1
Abstract:The paper analyses a strategy for avoiding the disclosure of the financial statements of a limited partnership with a limited liability company as general partner (GmbH & Co. KG) according to German Commercial Code (HGB). It describes the formal process of the joining of a natural person as an additional general partner to a 'GmbH & Co. KG' and gives recommendations how to arrange the legal position of this partner in the partnership agreement effectively.
Subjects:EHUG
Offenlegungsstrategien
GmbH &Co. KG
Vollhafterlösung
Gesellschaftsrecht
EHUG
disclosure strategies
limited partnership with a limited liability company as general partner
corporate law
JEL:G18
G38
K22
M41
M42
Document Type:Working Paper
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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