Umgehungsgefahren durch verdeckte Gewinnausschüttungen (vGA) einer Unternehmergesellschaft (haftungsbeschränkt)

Dieter Martin
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Dieter Martin: Universität Matej Bel, Banska Bystrica

Zeitschrift für interdisziplinäre ökonomische Forschung, 2019, issue 1, 14-19

Abstract: Since the entry into force of the MoMiG1 on November 1, 2008 exists as a legal form variant of the limited liability company GmbH - Liability limited (hereinafter UG). lt differs from the classic GmbH essentially by the fact that it can be founded on the one hand with only a very small share capital and on the other hand it has the duty to reinvest a portion of their profits and set in the reserve. The aspect of creditor protection and hidden profit distri­bution (vGA) is to be elucidated in this article.

Keywords: Verdeckte Gewinnausschüttung; Unternehmergesell­schaft; Thesaurierungspflicht; Gewinne (search for similar items in EconPapers)
JEL-codes: K22 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ris:zfioef:0120

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