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Gesellschafterdarlehen als Finanzierungsinstrument in der GmbH
by Daniel Gauß · Diplomica Verlag · tapa blanda · 60 pages
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Pages: 60 pagesAuthor: Daniel GaußPublisher: Diplomica VerlagFormat: tapa blandaLanguage: deRelease date: 5/6/2024ISBN: ISBN 9783961469741
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Synopsis of Gesellschafterdarlehen als Finanzierungsinstrument in der GmbH
Este libro examina los préstamos de los accionistas como instrumento de financiación en las GmbH (sociedades de responsabilidad limitada) en Alemania. Analiza el tratamiento fiscal y la evolución en la jurisprudencia, destacando tanto los aspectos positivos como los problemáticos. Se centra en el uso de los préstamos de los accionistas como medio para proporcionar liquidez a las empresas de forma rápida y sin garantías, especialmente para evitar la insolvencia. También aborda los cambios legislativos que han endurecido las normas sobre la concesión de préstamos a las sociedades.
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