Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB

Devrimi Kaya

No 2010-1, Working Papers in Accounting Valuation Auditing from Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing

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.

Keywords: EHUG; Offenlegungsstrategien; GmbH &Co. KG; Vollhafterlösung; Gesellschaftsrecht; EHUG; disclosure strategies; limited partnership with a limited liability company as general partner; corporate law (search for similar items in EconPapers)
JEL-codes: G18 G38 K22 M41 M42 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:fauacc:20101

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