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GmbHG (EN) 🇩🇪

GmbHG-EN · 124 sections

Section 1Purpose; number of founders Section 2Form of articles of association Section 3Content of articles of association Section 4Business name Section 4aRegistered office Section 5Share capital; share Section 5aEntrepreneurial company Section 6Directors Section 7Registration of company Section 8Content of application for registration Section 9Over-valuation of contributions in kind Section 9aClaims for compensation on part of company Section 9bWaiver of claims for compensation Section 9cRefusal to register company Section 10Content of entry Section 11Legal status prior to entry Section 12Company announcements Section 13Legal person; commercial company Section 14Obligation to pay capital contribution Section 15Transfer of shares Section 16Legal status following change in shareholders or extent of participation; purchase from non-authorised persons Section 17Section 17 Section 18Joint ownership of share Section 19Payment of capital contributions Section 20Default interest Section 21Forfeiture Section 22Liability of legal predecessors Section 23Auction of share Section 24Raising shortfalls Section 25Mandatory provisions Section 26Obligation to pay additional contributions Section 27Unlimited obligation to pay additional contributions Section 28Limited obligation to pay additional contributions Section 29Appropriation of earnings Section 30Capital maintenance Section 31Reimbursement of prohibited repayments Section 32Repayment of profit Section 32aSection 32a Section 32bSection 32b Section 33Purchase of own shares Section 34Collection of shares Section 35Representation of company Section 35aRequired particulars in business letters Section 36Targets and deadlines in respect of equal participation of women and men Section 37Restrictions on power of representation Section 38Revocation of appointment Section 39Registration of directors Section 40List of shareholders, authorisation to issue statutory instruments Section 41Book-keeping Section 42Balance sheet Section 42aPresentation of annual financial statements and management report Section 43Directors’ liability Section 43aGranting of credit from company assets Section 44Deputies to directors Section 45Rights of shareholders Section 46Duties of shareholders Section 47Voting Section 48Meeting of shareholders Section 49Convocation of meeting Section 50Minority rights Section 51Form of convocation Section 51aRight to information and right of inspection Section 51bCourt decision on right to information and right of inspection Section 52Supervisory board Section 53Form of amendment to articles of association Section 54Application for registration and entry of amendment to articles of association Section 55Increase in share capital Section 55aAuthorised capital Section 56Capital increase with contributions in kind Section 56aPayments towards new share capital Section 57Application to register increase Section 57aRefusal to make entry Section 57bSection 57b Section 57cCapital increase from company funds Section 57dEntry of capital reserves and retained earnings Section 57eTaking last annual balance sheet as basis; audit Section 57fRequirements of balance sheet Section 57gAdvance notice of annual financial statements Section 57hTypes of capital increase Section 57iRegistration and entry of resolution to increase share capital Section 57jAllocation of shares Section 57kPartial rights; exercise of rights Section 57lParticipation in increase in share capital Section 57mRelation between rights; relationships to third parties Section 57nProfit share of new shares Section 57oPurchase costs Section 58Reduction in share capital Section 58aSimplified capital reduction Section 58bAmounts from release of reserves and capital reduction Section 58cNon-occurrence of assumed losses Section 58dDistribution of profits Section 58eCapital reduction resolution Section 58fCapital reduction with simultaneous increase in share capital Section 59Section 59 Section 60Grounds for winding up company Section 61Dissolution by court judgment Section 62Dissolution by administrative authority Section 63Section 63 Section 64Section 64 Section 65Registration and entry of dissolution Section 66Liquidators Section 67Registration of liquidators Section 68Signature of liquidators Section 69Legal relations of company and shareholders Section 70Duties of liquidators Section 71Opening balance; rights and duties Section 72Distribution of assets Section 73Twelve-month ban Section 74End of liquidation Section 75Proceedings for annulment Section 76Remedying of defects by resolution passed by shareholders Section 77Effect of annulment Section 77aAppointment to organs of companies in which Federation holds majority stake Section 78Persons obligated to effect registration Section 79Penalty payments Section 80Section 80 Section 81Section 81 Section 82False representation Section 83Section 83 Section 84Breach of duty to give notification of losses Section 85Breach of confidentiality Section 86Breach of duties in respect of statutory audits Section 87Regulatory fines provisions Section 88Notifications to audit oversight body

Section 41

Book-keeping

The directors are obligated to ensure proper book-keeping for the company.

← Previous Section 40 List of shareholders, authorisation to issue statutory instruments Next → Section 42 Balance sheet

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EU legislation sourced from the Official Journal of the European Union via EUR-Lex; German federal statutes sourced from gesetze-im-internet.de (Bundesministerium der Justiz / Bundesamt für Justiz). eucite is an independent reference index, not an official publication of either — always confirm against the official source for legal purposes.

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