Die Unternehmergesellschaft als Einstieg in eine GmbH

Im Zuge der GmbH-Reform wurde eine Alternative zur GmbH geschaffen. Ziel war eine einfachere Form einer Kapitalgesellschaft als die GmbH. Zunächst einmal wurde das Mindeststammkapital auf 1 Euro reduziert. Der Grund ist, dass auch an die Gründer gedacht werden sollte, die nur sehr wenig Eigenkapital besitzen und die keine Kapitaldecke von 25.000 Euro benötigen wie bei der GmbH. Diese UG müssen zwingend mit dem Zusatz „Unternehmergesellschaft (haftungsbeschränkt)“ firmieren, trotzdem gilt diese Rechtsform als eine Sonderform der GmbH, und, von Ausnahmen abgesehen, gilt daher auch das GmbH-Recht für Sie. Zu denken ist an Haftungsfragen bei Verschulden.
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Handelsregisterauszug über eine Unternehmergesellschaft

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Buchtipp:

Praxisratgeber Unternehmergesellschaft UG (haftungsbeschränkt): Antworten zu Gründung, Gestaltung, Geschäftsführung, Haftung, Buchführung, Jahresabschluss, Steuern, Auflösung u.v.m.

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