Учреждение общества с ограниченной ответственностью

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Тема
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Правовые формы предпринимательства  

В течение многих лет такая правовая форма основания собственного дела, какой является общество (товарищество) с ограниченной ответственностью – ООО (GmbHGesellschaft mit beschränkter Haftung), повсеместно избирается индивидуальным предпринимателем или совместно двумя или несколькими партнерами.

 

Посредством учреждения ООО (GmbH) создается юридическое лицо частного права, в котором главную роль играет вложенный его учредителем и партнерами капитал (Kapitalgesellschaft), с собственными правами и обязанностями и под собственным именем (наименованием фирмы). Организация и управление таким обществом могут быть самыми различными и свободно выбираться его членами. К учреждению ООО прибегают тогда, когда хотят производственно-хозяйственную деятельность осуществлять не столько лично, сколько с помощью наемных работников. Это и является принципиальным отличием от таких правовых форм основания собственного дела, какими являются самостоятельно работающие лица, например, в фирме Ich-AG или Familien-AG, или лица свободных профессий, или простое товарищество (GbR), в хозяйственной деятельности которого участвуют только лично все его члены. Правовая форма общества должна обязательно указываться на всех его деловых письмах.

Принятие решения об учреждении общества

 

Если экономические предпосылки свидетельствуют о возможном успехе вашего предприятия, то вам следует придать ему выбранную вами правовую форму, а именно – ООО (GmbH). Основными факторами, которые положительно скажутся на таком решении, являются:

– ответственность – она должна оставаться ограниченной для запланированной деловой цели при использовании вклада, зачисляемого в основной капитал общества;

– организация – несколько человек по различным экономическим и личным мотивам желают участвовать в данном обществе;

– финансы – общество должно быть наделено твердым, но ограниченным по размеру капиталом;

– маркетинг – вы хотите появиться на рынке с определенной торговой маркой, что укрепит гарантии для вашего выживания в нем;

– внесение вклада (доли, пая) – вы хотите быть уверенным в том, что отдельные вклады (доли, паи) могут вноситься просто, без сложных формальностей и, главное, стандартным способом;

– взимание налогов – вы желаете получить выгоду от низкой налоговой ставки для общества, в котором главную роль играет вложенный в него капитал, а также использовать возможность без налогообложения продавать отдельные доли (паи), которые содержатся в капитале этого общества. Кроме того, вы хотите основать предприятие, расширять его, а позже, возможно, продать его без уплаты налога.

Если вы все обдумали и приняли твердое решение создать ООО, тогда следует защитить свое имущество и капитал от возможной неудачи в его хозяйственной деятельности. Дело в том, что если вы состоите в браке, но у вас нет брачного контракта (Ehevertrag), то на вас распространяется установленный законом режим имущественных отношений между супругами, при котором имущество, приобретенное в браке, становится общей собственностью (Güterstand der Zugewinngemeinschaft) и в случае развода подлежит разделению. Это относится и к участию в доле ООО. В случае возрастания стоимости предприятия ООО за время брака она также подлежит разделению при разводе супругов. Поэтому для учредителя ООО важно, чтобы, с одной стороны, его личные семейные отношения не оказывали влияния на финансовые и налоговые проблемы ООО, а с другой стороны, чтобы лица, стоящие вне ООО (наследники), не могли оказать влияние на его судьбу. Эти вопросы можно урегулировать через брачный контракт и учредительный договор ООО. В рамках брачного контракта можно договориться о таком разделе имущества, при котором доля ООО и доход от нее принадлежат только его учредителю, а в случае его смерти эти вопросы решаются посредством завещания. А в учредительном договоре ООО можно договориться об изъятии доли в нем в случае его смерти, чтобы эта доля не попала в нежелательные руки. Брачный контракт позволяет каждому супругу самостоятельно управлять своим имуществом, заключать обязательственные и распорядительные сделки (например, продажу своей доли в ООО) без согласия другого супруга. Можно также в брачном контракте ограничить притязание супруга на равную долю имущества при разводе, но оставить возможность более высокого притязания на наследство.

Немаловажным является также необходимость ограничения своей личной ответственности за долей (паем) в деле ООО, получаемые ссуды и выдаваемые гарантии. Согласно Закону об ООО (GmbHGesetz) -§13 Abs.2 GmbHG ответственность его члена принципиально ограничивается лишь его вкладом (долей, паем), зачисляемым в основной капитал общества. Чтобы это гарантировать, можно ограничить предпринимательский риск члена общества. Для этого нужно отделить деловую активность от своей частной жизни, что возможно при хорошем знании своих прав и обязанностей. Например, будучи управляющим ООО, вы согласно §64 GmbHG обязаны в случае неплатежеспособности предприятия общества в течение трех недель ходатайствовать о возбуждении конкурсного процесса. В противном случае вы будете нести ответственность в уголовном порядке. При нарушениях законов вы дополнительно отвечаете своим личным имуществом. Кроме того, вы лично привлекаетесь к ответственности при несоблюдении обязательств по поставкам, несвоевременной уплате налогов или возврате банковского кредита. На практике банки нередко стараются обоих супругов использовать в качестве поручителей за выданный кредит. Чтобы избежать этого, вам лучше всего в брачном контракте записать, что супруги не отвечают по кредитным обязательствам друг друга в том случае, когда они были взяты для их предпринимательских целей.

 

Ответственность общества и его членов

 

В ООО риск ответственности принципиально ограничивается только имуществом (капиталом) общества. Личная ответственность члена общества исключается в принципе. При банкротстве общества его члены отвечают только своим вкладом в него, исключая свое личное имущество. До тех пор, пока вклад еще не внесен, ответственность члена общества в случае банкротства ограничивается еще не внесенной, но заявленной им суммой вклада. Причем ограничение ответственности наступает только с момента внесения ООО в торговый реестр (ранее этого общество как юридическое лицо еще не существует). При взятых на себя обязательствах до этого момента для кредиторов существует возможность привлечения к возмещению ущерба личного имущества члена общества (например, при заключении им договора на наем помещения или трудового договора).

 

Основной капитал общества

 

В ООО (GmbH) каждый член общества участвует в его основном капитале (Stammkapital) в размере своего вклада (доли в деле, пая – Stammeinlage, Geschäftsanteil). Основной капитал общества – это сумма его финансовых средств, которая должна быть создана для покрытия его долговых обязательств. Член общества может не сразу внести свой вклад в полном размере, но тогда он обязан по требованию ООО и в соответствии с решением всех его членов внести неуплаченную им долю (т.н. ausstehende Einlage) в указанные им сроки. Все особенности создания основного капитала и внесения в него вкладов членов общества регулируются ныне действующим законом о нем (GmbHG). Наиболее важными при этом положениями являются:

– для учреждения ООО минимальный размер его основного капитала составляет 25 тысяч евро (§5 Abs.1);

– из этой суммы по крайней мере 12500 евро должны быть внесены или уплачены сразу (§5 Abs.1) с гарантией на внесение в последующем другой, еще не внесенной доли, также в размере 12.500 евро.;

– вклад каждого члена общества должен быть не менее 100 евро (§5 Abs.1);

– вклады отдельных членов общества могут иметь различную величину (§5 Abs.3), при этом сумма вклада должна быть кратна 50 с тем, чтобы каждые 50 евро предоставляли один голос при принятии решений (§5 Abs.3);

– каждый член общества может внести только один вклад (долю, пай) – §5 Abs.2.

В мае 2007 года федеральное министерство юстиции внесло в Бундестаг проект закона о совершенствовании правовых положений относительно OOO (Gesetz zur Modernisierung des GmbH-Rechts). Предполагается, что этот закон должен вступить в силу уже во втором полугодии 2008 года. Проект закона предлагает уменьшить размер основного капитала при создании ООО с 25 до 10 тысяч евро, а минимальный размер вклада каждого члена общества может быть любой величины (в принципе даже составлять одно евро) и отличаться от вклада других членов общества на любое число целых евро. При этом вклад может быть сразу внесен в полном размере или долями с любым временным промежутком межу ними.

В принципе ООО может основать одно физическое лицо, т.е. учредить т.н. Einpersonen – GmbH. Вклад (доля в деле, пай) может быть внесен наличными деньгами (Bargründung) или с помощью материально-вещественного имущества (Sachwerte). Это могут быть машины, приборы, транспортные средства, товарные запасы, земельный участок или даже индивидуальное предприятие. Но при этом следует учесть, что стоимость этих предметов должна оцениваться по существующим на момент учреждения общества рыночным ценам, для чего прибегают к услугам эксперта. Перед регистрацией общества составляется учредительный предметный отчет (Sachgründungsbericht), в котором перечисляются эти предметы с их рыночной ценой.

 (Окончание следует)

                                                                                                                                                 Семен Вадимов


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