Rechtsform der eingetragenen Genossenschaft: warum früher, warum heute?

Geschwandtner Marcus
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Geschwandtner Marcus: Ist Rechtsanwalt bei CBH Rechtsanwälte, Köln. Er berät zahlreiche eingetragene Genossenschaften, insbesondere Volks- und Raiffeisen¬banken sowie deren Organträger, und ist Autor mannigfacher genossenschafts- und bankrechtlicher Veröffentlichungen

Zeitschrift für das gesamte Genossenschaftswesen, 2009, vol. 59, issue 2, 152-163

Abstract: The most distinctive feature of a German cooperative firm is the principle of member-promotion, the so-called „Forderauftrag“. A cooperative firm is thus characterized by a member-customer identity. Consequently, the goal of cooperative firms is not profit maximization, but just cost coverage. Profits have to be reimbursed to the members. The executive board of a cooperative firm is committed to act according to these principles, which implies unequal treatment of members and nonmembers. A cooperative firm, which is at variance with these principles, can and must be dissolved. Otherwise, a change of the legal form is unavoidable.

Date: 2009
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DOI: 10.1515/zfgg-2009-0207

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