{"id":144323,"date":"2026-04-10T12:00:00","date_gmt":"2026-04-10T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/bunu-cuideachta\/scaimeanna-gno-de-chuid-gmbh\/"},"modified":"2026-06-02T12:47:14","modified_gmt":"2026-06-02T10:47:14","slug":"scaimeanna-gno-de-chuid-gmbh","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ga\/bunu-cuideachta\/scaimeanna-gno-de-chuid-gmbh\/","title":{"rendered":"Scaimeanna gn\u00f3 de chuid GmbH"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Scaimeanna gn\u00f3 de chuid GmbH<\/h2><ul><li><a href=\"#h-geschaftsanteile-einer-gmbh\" data-level=\"2\">Scaimeanna gn\u00f3 de chuid GmbH<\/a><ul><li><a href=\"#h-stellung-des-gesellschafters-innerhalb-der-gmbh\" data-level=\"3\">St\u00e1das an scairshealbh\u00f3ra laistigh den GmbH<\/a><\/li><\/ul><\/li><li><a href=\"#h-geschaftsanteil-stammeinlage-und-beteiligungsquote\" data-level=\"2\">Scair Ghn\u00f3, Rann\u00edoca\u00edocht Chaipitil agus C\u00f3imheas Rannph\u00e1irt\u00edochta<\/a><ul><li><a href=\"#h-berechnung-der-beteiligungsquote\" data-level=\"3\">R\u00edomh an Ch\u00f3imheasa Rannph\u00e1irt\u00edochta<\/a><\/li><li><a href=\"#h-wirtschaftliche-bedeutung-und-bewertung-von-geschaftsanteilen\" data-level=\"3\">T\u00e1bhacht eacnama\u00edoch agus luach\u00e1il scaireanna gn\u00f3<\/a><\/li><\/ul><\/li><li><a href=\"#h-rechte-und-pflichten-aus-dem-geschaftsanteil\" data-level=\"2\">Cearta agus dualgais a eascra\u00edonn as an scair ghn\u00f3<\/a><ul><li><a href=\"#h-stimmrechte-nach-39-gmbhg\" data-level=\"3\">Cearta V\u00f3t\u00e1la de r\u00e9ir \u00a7 39 GmbHG<\/a><\/li><li><a href=\"#h-gewinnanspruch-nach-82-gmbhg\" data-level=\"3\">\u00c9ileamh ar Bhrab\u00fas de r\u00e9ir \u00a7 82 GmbHG<\/a><\/li><li><a href=\"#h-verbotene-einlagenruckgewahr\" data-level=\"3\">Ais\u00edoc Rann\u00edoca\u00edochta\u00ed Toirmiscthe<\/a><\/li><li><a href=\"#h-informationsrechte-und-einsichtsrechte\" data-level=\"3\">Cearta Faisn\u00e9ise agus Cearta Cigireachta<\/a><\/li><li><a href=\"#h-gesellschafterpflichten-treuepflicht-und-stimmrechtsmissbrauch\" data-level=\"3\">Dualgais Scairshealbh\u00f3ra, Dualgas D\u00edlseachta agus M\u00ed-\u00fas\u00e1id Ceart V\u00f3t\u00e1la<\/a><\/li><\/ul><\/li><li><a href=\"#h-entstehung-und-firmenbucheintragung-des-geschaftsanteils\" data-level=\"2\">Bun\u00fa agus Cl\u00e1r\u00fa na Scaire Gn\u00f3 sa Chl\u00e1r Cuideachta\u00ed<\/a><ul><li><a href=\"#h-wirkung-der-eintragung-im-firmenbuch\" data-level=\"3\">\u00c9ifeacht an Chl\u00e1raithe sa Chl\u00e1r Cuideachta\u00ed<\/a><\/li><li><a href=\"#h-zusammenhang-zwischen-geschaftsanteil-und-beteiligungsquote\" data-level=\"3\">An gaol idir scair ghn\u00f3 agus cu\u00f3ta rannph\u00e1irt\u00edochta<\/a><\/li><\/ul><\/li><li><a href=\"#h-ubertragung-von-geschaftsanteilen\" data-level=\"2\">Aistri\u00fa scaireanna gn\u00f3<\/a><ul><li><a href=\"#h-ablauf-der-anteilsubertragung\" data-level=\"3\">Pr\u00f3iseas Aistrithe Scaireanna<\/a><\/li><li><a href=\"#h-uberblick-uber-zustimmungserfordernisse\" data-level=\"3\">Forbhreathn\u00fa ar cheanglais toilithe<\/a><\/li><li><a href=\"#h-verkauf-schenkung-und-erbfall\" data-level=\"3\">D\u00edol, Bronntanas agus Oidhreacht<\/a><\/li><\/ul><\/li><li><a href=\"#h-veranderung-und-belastung-von-geschaftsanteilen\" data-level=\"2\">Athr\u00fa agus Ualach ar Scaireanna Gn\u00f3<\/a><ul><li><a href=\"#h-teilung-zusammenlegung-und-kapitalerhohung\" data-level=\"3\">Roinnt, Comhdhl\u00fath\u00fa agus M\u00e9ad\u00fa Caipitil<\/a><\/li><li><a href=\"#h-verpfandung-treuhand-und-wirtschaftliche-bedeutung\" data-level=\"3\">Gealltanas, Iontaobhas agus T\u00e1bhacht Eacnama\u00edoch<\/a><\/li><li><a href=\"#h-eigene-geschaftsanteile-der-gmbh\" data-level=\"3\">Scaireanna Gn\u00f3 F\u00e9in an GmbH<\/a><\/li><li><a href=\"#h-einziehung-ausschluss-und-verlust-von-geschaftsanteilen\" data-level=\"3\">Tarraingt Siar, Eisiamh agus Cailli\u00faint Scaireanna Gn\u00f3<\/a><\/li><li><a href=\"#h-steuerliche-folgen-bei-verkauf-schenkung-und-ausschuttung\" data-level=\"3\">Iarmhairt\u00ed C\u00e1nach ar Dh\u00edol, Bronntanas agus D\u00e1ileadh<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Do bhunt\u00e1ist\u00ed le taca\u00edocht dl\u00ed<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Ceisteanna Coitianta \u2013 CC<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteile-einer-gmbh\">Scaimeanna gn\u00f3 de chuid GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\">Is \u00e9 <strong>scair ghn\u00f3 GmbH<\/strong> de r\u00e9ir bhr\u00ed <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P75\/NOR12023074\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 75 GmbHG<\/a> an <strong>rannph\u00e1irt\u00edocht dhl\u00edthi\u00fail ioml\u00e1n<\/strong> at\u00e1 ag scairshealbh\u00f3ir sa chuideachta. Mar sin, cuims\u00edonn s\u00e9 <strong>n\u00ed hamh\u00e1in cearta<\/strong>, amhail an <strong>ceart v\u00f3t\u00e1la<\/strong>, an <strong>ceart chun sciar den bhrab\u00fas<\/strong> n\u00f3 cearta faisn\u00e9ise, ach <strong>dualgais<\/strong> freisin, go h\u00e1irithe iad si\u00fad a bhaineann leis an <strong>rann\u00edoca\u00edocht chaipitil<\/strong> a glacadh uirthi f\u00e9in agus an d\u00edlseacht faoin dl\u00ed cuideachta i leith an GmbH. San Ostair, braitheann an scair ghn\u00f3 go bun\u00fasach ar <strong>mh\u00e9id na rann\u00edoca\u00edochta caipitil<\/strong> a glacadh uirthi f\u00e9in, mura bhfor\u00e1iltear a mhalairt san alt comhlachais.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00edl ach scair ghn\u00f3 amh\u00e1in ag gach scairshealbh\u00f3ir.<\/strong> T\u00e1 an scair ghn\u00f3 seo <strong>inaistrithe agus inoidhreachta<\/strong>, agus de ghn\u00e1th b\u00edonn <strong>gn\u00edomhas n\u00f3taireachta<\/strong> ag teast\u00e1il le haghaidh aistrithe idir daoine beo. Ina theannta sin, f\u00e9adfaidh an t-alt comhlachais coinn\u00edollacha breise a leagan s\u00edos, amhail <strong>ceanglais toilithe<\/strong>. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\"><strong>Is ionann scair ghn\u00f3 agus st\u00e1das dl\u00edthi\u00fail ioml\u00e1n scairshealbh\u00f3ra sa GmbH.<\/strong> Comhcheangla\u00edonn s\u00e9 na <strong>cearta agus na dualgais<\/strong> a eascra\u00edonn as an rannph\u00e1irt\u00edocht agus de ghn\u00e1th b\u00edonn s\u00e9 bunaithe ar an <strong>rann\u00edoca\u00edocht chaipitil<\/strong> a glacadh uirthi f\u00e9in.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp\" alt=\"Scaimeanna gn\u00f3 an GmbH m\u00ednithe go simpl\u00ed: br\u00ed, cearta, dualgais agus bun\u00fais dhl\u00edthi\u00fala curtha i l\u00e1thair go soil\u00e9ir.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eAn t\u00e9 a bhfuil scair ghn\u00f3 aige, n\u00ed hamh\u00e1in go bhfuil baint eacnama\u00edoch aige ach b\u00edonn baint aige freisin le cinnt\u00ed bun\u00fasacha na cuideachta.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce\"><span class=\"mr-cta-link-normal\">Roghnaigh an d\u00e1ta is fearr leat anois:<\/span><span class=\"mr-cta-link-bold\">Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-stellung-des-gesellschafters-innerhalb-der-gmbh\">St\u00e1das an scairshealbh\u00f3ra laistigh den GmbH<\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00ed thugann an scair ghn\u00f3 <strong>aon rannph\u00e1irt\u00edocht i m\u00edreanna aonair<\/strong> an GmbH. Is leis an gcuideachta f\u00e9in an cuntas bainc, na feithicl\u00ed, na meais\u00edn\u00ed, na h\u00e9ilimh, an su\u00edomh Gr\u00e9as\u00e1in, an st\u00f3ras earra\u00ed agus an branda. D\u00e1 bhr\u00ed sin, n\u00edl m\u00edreanna aonair ag an scairshealbh\u00f3ir, ach <strong>rannph\u00e1irt\u00edocht dhl\u00edthi\u00fail sa GmbH.<\/strong>  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Eascra\u00edonn cearta agus dualgais as an rannph\u00e1irt\u00edocht seo.<\/strong> T\u00e1 cead ag an scairshealbh\u00f3ir p\u00e1irt a ghlacadh i gcinnt\u00ed, faisn\u00e9is a \u00e9ileamh agus p\u00e1irt a ghlacadh sa bhrab\u00fas, m\u00e1 t\u00e1 brab\u00fas inroinnte ann. Ag an am c\u00e9anna, n\u00ed m\u00f3r d\u00f3 a rann\u00edoca\u00edocht chaipitil a \u00edoc, clo\u00ed leis an meabhr\u00e1n comhlachais agus leasanna an GmbH a chur san \u00e1ireamh. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Feidhm\u00edonn na scairshealbh\u00f3ir\u00ed a gcearta go pr\u00edomha sa chruinni\u00fa ginear\u00e1lta.<\/strong> Ansin d\u00e9anann siad cinneadh ar \u00e1bhair l\u00e1rnacha an GmbH. \u00c1ir\u00edtear orthu seo ceapadh agus d\u00edcheapadh sti\u00farth\u00f3ir\u00ed bainist\u00edochta, \u00fas\u00e1id brab\u00fais, athruithe ar an meabhr\u00e1n comhlachais, bearta caipitil agus d\u00edscaoileadh na cuideachta. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed scair n\u00e1 urr\u00fas \u00e9 scair ghn\u00f3.<\/strong> N\u00ed f\u00e9idir \u00e9 a aistri\u00fa go simpl\u00ed n\u00e1 a thr\u00e1d\u00e1il go saor mar scair. Maidir le hathruithe ar st\u00e1das an scairshealbh\u00f3ra, t\u00e1 an meabhr\u00e1n comhlachais, ceanglais toilithe, gn\u00edomhas n\u00f3taireachta agus an cl\u00e1r cuideachta\u00ed cinntitheach. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteil-stammeinlage-und-beteiligungsquote\">Scair Ghn\u00f3, Rann\u00edoca\u00edocht Chaipitil agus C\u00f3imheas Rannph\u00e1irt\u00edochta<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Is ceithre th\u00e9arma \u00e9ags\u00fala iad scair ghn\u00f3, rann\u00edoca\u00edocht chaipitil, caipiteal scaire agus c\u00f3imheas rannph\u00e1irt\u00edochta.<\/strong> Is \u00e9 an <strong>rann\u00edoca\u00edocht chaipitil<\/strong> an m\u00e9id a ghlacann scairshealbh\u00f3ir air. Is \u00e9 an <strong>caipiteal scaire<\/strong> <strong>suim na rann\u00edoca\u00edochta\u00ed caipitil go l\u00e9ir.<\/strong> Is \u00e9 an <strong>scair ghn\u00f3<\/strong> st\u00e1das dl\u00edthi\u00fail ioml\u00e1n an scairshealbh\u00f3ra. Taispe\u00e1nann an <strong>c\u00f3imheas rannph\u00e1irt\u00edochta<\/strong> a sciar c\u00e9atad\u00e1in sa GmbH.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed m\u00f3r caipiteal scaire GmbH san Ostair a bheith \u20ac<\/strong> <strong>10,000,- ar a laghad.<\/strong> N\u00ed m\u00f3r do gach rann\u00edoca\u00edocht chaipitil \u20ac 70,- ar a laghad a bhaint amach. Is f\u00e9idir le scairshealbh\u00f3ir\u00ed rann\u00edoca\u00edochta\u00ed caipitil de mh\u00e9ideanna \u00e9ags\u00fala a ghlacadh. Crutha\u00edonn s\u00e9 seo c\u00f3imheasa rannph\u00e1irt\u00edochta, scaireanna brab\u00fais agus deiseanna tionchair \u00e9ags\u00fala.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Is m\u00f3 an scair ghn\u00f3 n\u00e1 c\u00e9atad\u00e1n simpl\u00ed.<\/strong> Cuims\u00edonn s\u00e9 cearta v\u00f3t\u00e1la, cearta brab\u00fais, cearta faisn\u00e9ise, cearta rannph\u00e1irt\u00edochta, dualgas rann\u00edoca\u00edochta agus dualgas d\u00edlseachta. D\u00e1 bhr\u00ed sin, c\u00e9 go l\u00e9ir\u00edonn an c\u00f3imheas rannph\u00e1irt\u00edochta an rannph\u00e1irt\u00edocht r\u00edofa, n\u00ed l\u00e9ir\u00edonn s\u00e9 st\u00e1das dl\u00edthi\u00fail ioml\u00e1n an scairshealbh\u00f3ra. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00ed m\u00f3r idirdheal\u00fa a dh\u00e9anamh freisin idir an <strong>rann\u00edoca\u00edocht chaipitil a glacadh agus an rann\u00edoca\u00edocht airgid thirim a \u00edocadh l\u00e1ithreach.<\/strong> N\u00ed g\u00e1 do scairshealbh\u00f3ir a rann\u00edoca\u00edocht chaipitil a \u00edoc go hioml\u00e1n in airgead tirim tr\u00e1th an bhunaithe. N\u00ed m\u00f3r ceathr\u00fa cuid ar a laghad de gach rann\u00edoca\u00edocht chaipitil at\u00e1 le h\u00edoc in airgead tirim a \u00edoc tr\u00e1th an chl\u00e1raithe, agus \u20ac 70,- ar a laghad. San ioml\u00e1n, n\u00ed m\u00f3r \u20ac 5,000,- ar a laghad a \u00edoc mar rann\u00edoca\u00edochta\u00ed airgid thirim.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Fanann oibleag\u00e1id \u00edoca\u00edochta don chuid oscailte den rann\u00edoca\u00edocht chaipitil.<\/strong> Is f\u00e9idir leis an GmbH an \u00edoca\u00edocht at\u00e1 f\u00f3s le teacht a \u00e9ileamh de r\u00e9ir an mheabhr\u00e1in comhlachais agus cinnt\u00ed \u00e9ifeachtacha scairshealbh\u00f3ir\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00edl ach scair ghn\u00f3 amh\u00e1in ag gach scairshealbh\u00f3ir.<\/strong> M\u00e1 fhaigheann scairshealbh\u00f3ir at\u00e1 ann cheana rannph\u00e1irt\u00edocht bhreise n\u00edos d\u00e9ana\u00ed, n\u00ed chrutha\u00edtear an dara scair ghn\u00f3. M\u00e9ada\u00edonn a scair ghn\u00f3 reatha, ionas go bhfanann a st\u00e1das scairshealbh\u00f3ra dl\u00edthi\u00fail aonfhoirmeach. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-berechnung-der-beteiligungsquote\">R\u00edomh an Ch\u00f3imheasa Rannph\u00e1irt\u00edochta<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Taispe\u00e1nann an c\u00f3imheas rannph\u00e1irt\u00edochta c\u00e9 chomh m\u00f3r is at\u00e1 sciar scairshealbh\u00f3ra sa GmbH.<\/strong> Eascra\u00edonn s\u00e9 as an rann\u00edoca\u00edocht chaipitil agus an caipiteal scaire.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Is \u00ed an fhoirmle:<\/strong><br\/><strong>Rann\u00edoca\u00edocht chaipitil an scairshealbh\u00f3ra \u00f7 Caipiteal scaire \u00d7 100 = C\u00f3imheas rannph\u00e1irt\u00edochta i gc\u00e9atad\u00e1n.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sampla:<\/strong> M\u00e1 t\u00e1 an caipiteal scaire \u20ac 10,000,- agus m\u00e1 ghlacann scairshealbh\u00f3ir \u20ac 2,500,- air, t\u00e1 25 % den GmbH aige. M\u00e1 ghlacann scairshealbh\u00f3ir \u20ac 7,000,- air, t\u00e1 70 % aige. Taispe\u00e1nann an r\u00edomh seo an sciar r\u00edofa den chaipiteal scaire.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>B\u00edonn tionchar ag an gc\u00f3imheas rannph\u00e1irt\u00edochta ar bhrab\u00fas, ar mhe\u00e1chan v\u00f3t\u00e1la agus ar rial\u00fa.<\/strong> Is f\u00e9idir le scairshealbh\u00f3ir le 51 % cinnt\u00ed tromlaigh simpl\u00ed a chur i bhfeidhm go rialta, mura n-\u00e9il\u00edonn an dl\u00ed n\u00f3 an meabhr\u00e1n comhlachais tromlach n\u00edos d\u00e9ine.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>I gc\u00e1s m\u00e9ad\u00fa caipitil, is f\u00e9idir leis an gc\u00f3imheas rannph\u00e1irt\u00edochta athr\u00fa.<\/strong> M\u00e1 ghlacann na scairshealbh\u00f3ir\u00ed go l\u00e9ir rann\u00edoca\u00edochta\u00ed caipitil breise sa ch\u00f3imheas c\u00e9anna, fanann na c\u00f3imheasa mar a ch\u00e9ile. Mura nglacann ach scairshealbh\u00f3ir amh\u00e1in caipiteal breise, m\u00e9ada\u00edonn a ch\u00f3imheas agus laghda\u00edonn c\u00f3imheas na scairshealbh\u00f3ir\u00ed eile. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eC\u00e9 go bhfuil an c\u00f3imheas rannph\u00e1irt\u00edochta \u00e1bhartha go pr\u00edomha do bhrab\u00fas agus do mhe\u00e1chan v\u00f3t\u00e1la, cuims\u00edonn an scair ghn\u00f3 cearta agus dualgais ioml\u00e1na na scairshealbh\u00f3ir\u00ed.\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirtschaftliche-bedeutung-und-bewertung-von-geschaftsanteilen\">T\u00e1bhacht eacnama\u00edoch agus luach\u00e1il scaireanna gn\u00f3<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed hionann luach scaire gn\u00f3 go huathoibr\u00edoch agus an rann\u00edoca\u00edocht chaipitil a glacadh.<\/strong> Is f\u00e9idir le rann\u00edoca\u00edocht chaipitil de \u20ac 5,000,- luach margaidh i bhfad n\u00edos airde a bheith aici i GmbH brab\u00fasach. I gc\u00e1s caillteanais, r\u00f3-fhiachais n\u00f3 easpa ioncaim, is f\u00e9idir leis an scair ch\u00e9anna a bheith n\u00edos l\u00fa luachmhar go heacnama\u00edoch. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Is \u00e9 luach iarbh\u00edr an ghn\u00f3 an GmbH an rud cinntitheach.<\/strong> Eascra\u00edonn s\u00e9 seo as brab\u00fas, s\u00f3cmhainn\u00ed, fiacha, conartha\u00ed reatha, strucht\u00far custaim\u00e9ir\u00ed, seasamh margaidh, leachtacht agus ionchais sa todhcha\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Maidir leis an luach\u00e1il, is f\u00e9idir luach ioncaim, luach substainte agus luach compar\u00e1ide a chur san \u00e1ireamh.<\/strong> D\u00edr\u00edonn an luach ioncaim ar bhrab\u00fais amach anseo an GmbH. Breathna\u00edonn an luach substainte ar na s\u00f3cmhainn\u00ed at\u00e1 ann tar \u00e9is fiacha a asbhaint. Taispe\u00e1nann luachanna compar\u00e1ideacha na praghsanna a \u00edocadh ar chuideachta\u00ed n\u00f3 ar rannph\u00e1irt\u00edochta\u00ed comhchos\u00fala.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed m\u00f3r an d\u00e1ta luach\u00e1la a bheith soil\u00e9ir.<\/strong> I gc\u00e1s d\u00edola, bronntanais, oidhreachta, colscartha, d\u00edosp\u00f3ide scairshealbh\u00f3ir\u00ed, eisiaimh n\u00f3 f\u00e1la, cinneann s\u00e9 c\u00e9 na figi\u00fair\u00ed at\u00e1 \u00e1bhartha. D\u00e1 bhr\u00ed sin, ba cheart don mheabhr\u00e1n comhlachais an modh luach\u00e1la, an d\u00e1ta tagartha agus an saineola\u00ed a shonr\u00fa go soil\u00e9ir. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechte-und-pflichten-aus-dem-geschaftsanteil\">Cearta agus dualgais a eascra\u00edonn as an scair ghn\u00f3<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Ceangla\u00edonn an scair ghn\u00f3 cearta agus dualgais.<\/strong> Faigheann scairshealbh\u00f3ir tionchar ar an GmbH, t\u00e1 cead aige p\u00e1irt a ghlacadh i mbrab\u00fais agus is f\u00e9idir leis faisn\u00e9is a \u00e9ileamh. Ag an am c\u00e9anna, n\u00ed m\u00f3r d\u00f3 a rann\u00edoca\u00edocht chaipitil a \u00edoc, clo\u00ed leis an meabhr\u00e1n comhlachais agus leasanna an GmbH agus na gcomhscairshealbh\u00f3ir\u00ed a chur san \u00e1ireamh. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>I measc na gceart is t\u00e1bhachta\u00ed t\u00e1 cearta v\u00f3t\u00e1la, cearta brab\u00fais, cearta faisn\u00e9ise agus cearta rannph\u00e1irt\u00edochta.<\/strong> Cuireann na cearta seo ar chumas an scairshealbh\u00f3ra forbairt an GmbH a mh\u00fanl\u00fa agus an bhainist\u00edocht a rial\u00fa. Eascra\u00edonn a raon feidhme cruinn as an Acht GmbH agus as an meabhr\u00e1n comhlachais. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Tosa\u00edonn dualgais an scairshealbh\u00f3ra leis an rann\u00edoca\u00edocht chaipitil a glacadh.<\/strong> N\u00ed m\u00f3r d&#8217;aon duine a ghlacann rann\u00edoca\u00edocht chaipitil \u00ed a \u00edoc de r\u00e9ir na rialacha comhaontaithe. Mura bhfuil an rann\u00edoca\u00edocht \u00edoctha go hioml\u00e1n, fanann an scairshealbh\u00f3ir faoi cheangal an \u00edoca\u00edocht at\u00e1 f\u00f3s le teacht a dh\u00e9anamh. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ina theannta sin, t\u00e1 dualgas d\u00edlseachta corpar\u00e1ideach ann.<\/strong> N\u00ed m\u00f3r don scairshealbh\u00f3ir leasanna an GmbH agus na gcomhscairshealbh\u00f3ir\u00ed a chur san \u00e1ireamh agus a chearta \u00e1 bhfeidhmi\u00fa aige. Baineann an dualgas seo le v\u00f3t\u00e1il, \u00e9ilimh faisn\u00e9ise, aistrithe scaireanna, c\u00e1sanna ioma\u00edochta agus d\u00edosp\u00f3id\u00ed scairshealbh\u00f3ir\u00ed. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Is f\u00e9idir leis an meabhr\u00e1n comhlachais cearta agus dualgais bhreise a shonr\u00fa.<\/strong> \u00c1ir\u00edtear orthu seo ceanglais toilithe, toirmisc ioma\u00edochta, cearta r\u00e9amhcheannaigh, cearta f\u00e1la, rialacha faisn\u00e9ise, cearta comhdh\u00edola, dualgais comhdh\u00edola agus rialacha c\u00faitimh. Cinneann na cl\u00e1sail seo c\u00e9 chomh sol\u00fabtha n\u00f3 chomh dian is at\u00e1 st\u00e1das an scairshealbh\u00f3ra. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-stimmrechte-nach-39-gmbhg\">Cearta V\u00f3t\u00e1la de r\u00e9ir \u00a7 39 GmbHG<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Cinneann an ceart v\u00f3t\u00e1la c\u00e9 chomh l\u00e1idir is f\u00e9idir le scairshealbh\u00f3ir tionchar a imirt ar chinnt\u00ed.<\/strong> Tr\u00edd an gceart v\u00f3t\u00e1la, glacann s\u00e9 p\u00e1irt i gcinnt\u00ed an GmbH agus riala\u00edonn s\u00e9 an bhainist\u00edocht agus forbairt na cuideachta.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>De r\u00e9ir <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P39\/NOR12040500\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7<\/strong> <strong>39<\/strong> <strong>GmbHG<\/strong><\/a><strong>, braitheann an ceart v\u00f3t\u00e1la go bun\u00fasach ar an rann\u00edoca\u00edocht chaipitil a glacadh.<\/strong> Tugann gach \u20ac 10,- de rann\u00edoca\u00edocht chaipitil v\u00f3ta amh\u00e1in. N\u00ed \u00e1ir\u00edtear m\u00e9ideanna faoi \u20ac 10,- i r\u00edomh na v\u00f3t\u00e1la. Is f\u00e9idir leis an <strong>meabhr\u00e1n comhlachais d\u00e1ileadh v\u00f3t\u00e1la difri\u00fail a shonr\u00fa,<\/strong> ach n\u00ed m\u00f3r v\u00f3ta amh\u00e1in ar a laghad a bheith ag gach scairshealbh\u00f3ir.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sampla:<\/strong> T\u00e1 500 v\u00f3ta ag scairshealbh\u00f3ir le rann\u00edoca\u00edocht chaipitil de \u20ac 5,000,- de r\u00e9ir na rialach bun\u00fasach dl\u00edthi\u00fala. T\u00e1 250 v\u00f3ta ag scairshealbh\u00f3ir le \u20ac 2,500,-. D\u00e1 bhr\u00ed sin, b\u00edonn tionchar d\u00edreach ag an rannph\u00e1irt\u00edocht eacnama\u00edoch ar an me\u00e1chan v\u00f3t\u00e1la.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Maidir le cinnt\u00ed gn\u00e1th, cinneann tromlach simpl\u00ed na v\u00f3ta\u00ed a caitheadh.<\/strong> Maidir le cinnt\u00ed t\u00e1bhachtacha, is f\u00e9idir leis an dl\u00ed n\u00f3 leis an meabhr\u00e1n comhlachais tromlaigh n\u00edos d\u00e9ine a \u00e9ileamh, mar shampla tromlach tr\u00ed cheathr\u00fa, aontoil\u00edocht n\u00f3 toili\u00fa scairshealbh\u00f3ir\u00ed aonair.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eN\u00ed f\u00e9idir le scairshealbh\u00f3ir v\u00f3t\u00e1il ar gach cinneadh. M\u00e1 bhaineann an cinneadh lena dh\u00edolmh\u00fa \u00f3 oibleag\u00e1id n\u00f3 le bunt\u00e1iste speisialta d\u00f3, t\u00e1 a cheart v\u00f3t\u00e1la eisiata. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce\"><span class=\"mr-cta-link-normal\">Roghnaigh an d\u00e1ta is fearr leat anois:<\/span><span class=\"mr-cta-link-bold\">Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-gewinnanspruch-nach-82-gmbhg\">\u00c9ileamh ar Bhrab\u00fas de r\u00e9ir \u00a7 82 GmbHG<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Tugann an scair ghn\u00f3, de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P82\/NOR12023081\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 82 GmbHG<\/a>, ceart don scairshealbh\u00f3ir p\u00e1irt a ghlacadh i mbrab\u00fas an chl\u00e1ir chomhardaithe.<\/strong> N\u00ed chialla\u00edonn s\u00e9 seo, \u00e1fach, gur f\u00e9idir leis airgead a tharraingt siar \u00f3n GmbH ag am ar bith. Is leis an gcuideachta s\u00f3cmhainn\u00ed an GmbH agus \u00fas\u00e1idtear iad le haghaidh oibr\u00edochta\u00ed gn\u00f3, comhl\u00edonadh conartha\u00ed agus cosaint creidi\u00fanaithe. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00c9il\u00edonn \u00edoca\u00edocht brab\u00fais brab\u00fas cl\u00e1ir chomhardaithe inroinnte.<\/strong> N\u00ed thagann \u00e9ileamh sonrach ar \u00edoca\u00edocht chun cinn ach amh\u00e1in nuair a thaispe\u00e1nann an GmbH brab\u00fas agus gur f\u00e9idir \u00e9 seo a dh\u00e1ileadh de r\u00e9ir an dl\u00ed, an mheabhr\u00e1in comhlachais n\u00f3 cinneadh scairshealbh\u00f3ir\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Braitheann d\u00e1ileadh an bhrab\u00fais ar rannph\u00e1irt\u00edocht na scairshealbh\u00f3ir\u00ed.<\/strong> M\u00e1 t\u00e1 60 % ag scairshealbh\u00f3ir amh\u00e1in agus 40 % ag ceann eile, faigheann siad 60 % agus 40 % den bhrab\u00fas at\u00e1 le d\u00e1ileadh i nd\u00e1ileadh comhr\u00e9ireach. Is f\u00e9idir leis an meabhr\u00e1n comhlachais d\u00e1ileadh brab\u00fais difri\u00fail a shonr\u00fa, m\u00e1 t\u00e1 s\u00e9 seo rialaithe go soil\u00e9ir. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sampla:<\/strong> Baineann GmbH brab\u00fas cl\u00e1ir chomhardaithe inroinnte de \u20ac 30,000,- amach. T\u00e1 60 % ag Scairshealbh\u00f3ir A, t\u00e1 40 % ag Scairshealbh\u00f3ir B. I nd\u00e1ileadh brab\u00fais comhr\u00e9ireach, faigheann A \u20ac 18,000,- agus B \u20ac 12,000,-. Mura nd\u00e1iltear an brab\u00fas, ach m\u00e1 fh\u00e1gtar go h\u00e9ifeachtach sa GmbH \u00e9, n\u00ed thagann \u00e9ileamh ar \u00edoca\u00edocht den mh\u00e9id seo chun cinn.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>D\u00e1 bhr\u00ed sin, t\u00e1 s\u00e9 cinntitheach do scairshealbh\u00f3ir\u00ed idirdheal\u00fa a dh\u00e9anamh idir brab\u00fas, brab\u00fas cl\u00e1ir chomhardaithe agus d\u00e1ileadh.<\/strong> N\u00ed bh\u00edonn \u00edoca\u00edocht mar thoradh ar bhliain ghn\u00f3 rath\u00fail go heacnama\u00edoch go huathoibr\u00edoch. N\u00ed chinneann ach \u00fas\u00e1id an bhrab\u00fais at\u00e1 ceadaithe go dl\u00edthi\u00fail an sreabhann airgead chuig na scairshealbh\u00f3ir\u00ed. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verbotene-einlagenruckgewahr\">Ais\u00edoc Rann\u00edoca\u00edochta\u00ed Toirmiscthe<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed f\u00e9idir le scairshealbh\u00f3ir\u00ed ach \u00edoca\u00edochta\u00ed at\u00e1 ceadaithe go dl\u00edthi\u00fail a fh\u00e1il \u00f3n GmbH.<\/strong> Is iad na cinn at\u00e1 ceadaithe go pr\u00edomha n\u00e1 d\u00e1ilt\u00ed brab\u00fais a cinneadh go cu\u00ed, t\u00e1ill\u00ed r\u00e9as\u00fanta ar sheirbh\u00eds\u00ed f\u00edor, ais\u00edoca\u00edochta\u00ed iasachta\u00ed ar bhonn margaidh agus \u00edoca\u00edochta\u00ed at\u00e1 \u00fadaraithe go conarthach. T\u00e1 \u00edoca\u00edochta\u00ed a laghda\u00edonn s\u00f3cmhainn\u00ed na cuideachta gan \u00fadar dl\u00edthi\u00fail i bhfabhar scairshealbh\u00f3ra neamhcheadaithe. <\/p>\n\n<p class=\"wp-block-paragraph\">M\u00e1 \u00edocann an GmbH le scairshealbh\u00f3ir <strong>contr\u00e1rtha don dl\u00ed<\/strong>, don mheabhr\u00e1n comhlachais n\u00f3 do chinneadh scairshealbh\u00f3ir\u00ed, is f\u00e9idir leis an GmbH <strong>ais\u00edoc<\/strong> a \u00e9ileamh. Baineann s\u00e9 seo le d\u00e1ilt\u00ed ceilte, luach saothair r\u00f3-ard, iasachta\u00ed nach bhfuil ar bhonn margaidh, idirbhearta br\u00e9agacha agus \u00edoca\u00edochta\u00ed pr\u00edobh\u00e1ideacha as s\u00f3cmhainn\u00ed na cuideachta. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-informationsrechte-und-einsichtsrechte\">Cearta Faisn\u00e9ise agus Cearta Cigireachta<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed m\u00f3r don scairshealbh\u00f3ir a bheith in ann staid eacnama\u00edoch agus dl\u00edthi\u00fail an GmbH a sheice\u00e1il.<\/strong> D\u00e1 bhr\u00ed sin, t\u00e1 cearta faisn\u00e9ise agus cearta cigireachta aige. T\u00e1 cead aige faisn\u00e9is a \u00e9ileamh faoi ghn\u00f3tha\u00ed na cuideachta agus doicim\u00e9id a ini\u00fachadh, m\u00e1 theasta\u00edonn an fhaisn\u00e9is seo uaidh chun a chearta scairshealbh\u00f3ra a fheidhmi\u00fa. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Cosna\u00edonn an ceart faisn\u00e9ise scairshealbh\u00f3ir\u00ed mionlaigh freisin.<\/strong> N\u00ed f\u00e9idir scairshealbh\u00f3ir le rannph\u00e1irt\u00edocht bheag a ghearradh amach \u00f3 eolas faoin gcuideachta. Is f\u00e9idir leis an GmbH faisn\u00e9is a dhi\u00falt\u00fa m\u00e1 sh\u00e1ra\u00edonn an fhaisn\u00e9is toirmeasc dl\u00edthi\u00fail n\u00f3 m\u00e1 mh\u00ed-\u00fas\u00e1ideann an scairshealbh\u00f3ir a cheart. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Cuims\u00edonn an ceart cigireachta na doicim\u00e9id a theasta\u00edonn \u00f3n scairshealbh\u00f3ir chun a chearta a fheidhmi\u00fa go cu\u00ed.<\/strong> \u00c1ir\u00edtear orthu seo r\u00e1itis airgeadais bhliant\u00fala, doicim\u00e9id chuntasa\u00edochta, cinnt\u00ed scairshealbh\u00f3ir\u00ed, conartha\u00ed an GmbH, doicim\u00e9id maidir le hinfheist\u00edochta\u00ed m\u00f3ra, dliteanais, \u00e9ilimh, tuarastail sti\u00farth\u00f3ir\u00ed bainist\u00edochta, cuntais r\u00e9itigh agus doicim\u00e9id maidir le hidirbhearta gn\u00f3 neamhghn\u00e1cha.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed f\u00e9idir leis an GmbH cearta faisn\u00e9ise a theorann\u00fa go treallach.<\/strong> N\u00edl teorann\u00fa sa mheabhr\u00e1n comhlachais ceadaithe ach laistigh de theorainneacha dl\u00edthi\u00fala c\u00fanga. N\u00ed thagann di\u00falt\u00fa i gceist ach amh\u00e1in m\u00e1 t\u00e1 an t-\u00e9ileamh faisn\u00e9ise m\u00ed-\u00fas\u00e1ideach, m\u00e1 t\u00e1 oibleag\u00e1id\u00ed r\u00fandachta dl\u00edthi\u00fala ann n\u00f3 m\u00e1 t\u00e1 leasanna sonracha an GmbH i mbaol. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterpflichten-treuepflicht-und-stimmrechtsmissbrauch\">Dualgais Scairshealbh\u00f3ra, Dualgas D\u00edlseachta agus M\u00ed-\u00fas\u00e1id Ceart V\u00f3t\u00e1la<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed hamh\u00e1in go dtugann an scair ghn\u00f3 cearta, ach dualgais freisin.<\/strong> Is \u00e9 an dualgas is t\u00e1bhachta\u00ed n\u00e1 an rann\u00edoca\u00edocht chaipitil a glacadh a \u00edoc. N\u00ed m\u00f3r don scairshealbh\u00f3ir an m\u00e9id comhaontaithe a \u00edoc de r\u00e9ir rialacha an mheabhr\u00e1in comhlachais agus an bhunaithe. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Mura bhfuil an rann\u00edoca\u00edocht chaipitil \u00edoctha go hioml\u00e1n, fanann an scairshealbh\u00f3ir faoi cheangal an \u00edoca\u00edocht at\u00e1 f\u00f3s le teacht a dh\u00e9anamh.<\/strong> Cosna\u00edonn an dualgas seo an GmbH agus a chreidi\u00fanaithe. N\u00ed m\u00f3r don chuideachta a bheith in ann brath ar an gcaipiteal a glacadh a bheith ar f\u00e1il i nd\u00e1ir\u00edre. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ina theannta sin, t\u00e1 dualgas d\u00edlseachta ar gach scairshealbh\u00f3ir.<\/strong> N\u00ed m\u00f3r d\u00f3 leasanna an GmbH agus na gcomhscairshealbh\u00f3ir\u00ed a chur san \u00e1ireamh agus a chearta \u00e1 bhfeidhmi\u00fa aige. Baineann an dualgas seo le v\u00f3t\u00e1il, \u00e9ilimh faisn\u00e9ise, aistrithe scaireanna, c\u00e1sanna ioma\u00edochta agus d\u00edosp\u00f3id\u00ed scairshealbh\u00f3ir\u00ed. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Toirmisceann an dualgas d\u00edlseachta iompar f\u00e9inleasach ar chostas an GmbH.<\/strong> N\u00ed f\u00e9idir le scairshealbh\u00f3ir a sheasamh a \u00fas\u00e1id chun an chuideachta a bhac, r\u00fain ghn\u00f3 a mh\u00ed-\u00fas\u00e1id, cinnt\u00ed a chosc gan \u00fadar r\u00e9as\u00fanach n\u00f3 dochar a dh\u00e9anamh do chomhscairshealbh\u00f3ir\u00ed go sonrach.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Tarla\u00edonn m\u00ed-\u00fas\u00e1id ceart v\u00f3t\u00e1la nuair a \u00fas\u00e1ideann scairshealbh\u00f3ir a cheart v\u00f3t\u00e1la chun cr\u00edche m\u00edcheart.<\/strong> Is f\u00e9idir \u00e9 seo a bheith amhlaidh m\u00e1 dh\u00e9anann an tromlach cinneadh chun dochar a dh\u00e9anamh do scairshealbh\u00f3ir mionlaigh. Is f\u00e9idir \u00e9 a bheith ann freisin m\u00e1 chuireann scairshealbh\u00f3ir mionlaigh bac ar chinneadh riachtanach gan \u00fadar r\u00e9as\u00fanach. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Cinnt\u00edonn dualgais an scairshealbh\u00f3ra go bhfanann an GmbH in ann gn\u00edomh\u00fa.<\/strong> Is f\u00e9idir cearta mar cheart v\u00f3t\u00e1la, faisn\u00e9is agus rannph\u00e1irt\u00edocht brab\u00fais a \u00fas\u00e1id. N\u00ed m\u00f3r iad a fheidhmi\u00fa, \u00e1fach, sa chaoi is go gclo\u00edtear leis an dl\u00ed, leis an meabhr\u00e1n comhlachais agus le leasanna dlisteanacha an GmbH. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eB\u00edonn cearta agus dualgais i gc\u00f3na\u00ed taobh le taobh i gc\u00e1s na scaire gn\u00f3. An t\u00e9 ar mian leis tionchar agus sciar den bhrab\u00fas, caithfidh s\u00e9 clo\u00ed le rialacha an dl\u00ed cuideachta freisin. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce\"><span class=\"mr-cta-link-normal\">Roghnaigh an d\u00e1ta is fearr leat anois:<\/span><span class=\"mr-cta-link-bold\">Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-entstehung-und-firmenbucheintragung-des-geschaftsanteils\">Bun\u00fa agus Cl\u00e1r\u00fa na Scaire Gn\u00f3 sa Chl\u00e1r Cuideachta\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Crutha\u00edtear an scair ghn\u00f3 tr\u00edd an meabhr\u00e1n comhlachais agus bun\u00fa \u00e9ifeachtach an GmbH.<\/strong> Sa mheabhr\u00e1n comhlachais, socra\u00edtear c\u00e9 na daoine a bheidh ina scairshealbh\u00f3ir\u00ed agus c\u00e9 na rann\u00edoca\u00edochta\u00ed caipitil a ghlacfaidh siad. Eascra\u00edonn s\u00e9 seo c\u00e9 leis an scair ghn\u00f3 sa GmbH. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Le cl\u00e1r\u00fa an GmbH sa chl\u00e1r cuideachta\u00ed, crutha\u00edtear an chuideachta mar dhuine dl\u00edtheanach ar leith go h\u00e9ifeachtach.<\/strong> \u00d3n am seo ar aghaidh, is f\u00e9idir leis an GmbH cearta a fh\u00e1il, conartha\u00ed a dh\u00e9anamh, s\u00f3cmhainn\u00ed a bheith aige agus dliteanais a thabh\u00fa. Fanann na scairshealbh\u00f3ir\u00ed scartha go dl\u00edthi\u00fail \u00f3n GmbH. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirkung-der-eintragung-im-firmenbuch\">\u00c9ifeacht an Chl\u00e1raithe sa Chl\u00e1r Cuideachta\u00ed<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed hamh\u00e1in go bhfuil feidhm fianaise ag an gcl\u00e1r cuideachta\u00ed maidir le scaireanna gn\u00f3 GmbH.<\/strong> Maidir leis an GmbH, n\u00ed mheastar ach an duine a thaispe\u00e1ntar sa chl\u00e1r cuideachta\u00ed mar scairshealbh\u00f3ir. D\u00e1 bhr\u00ed sin, is f\u00e9idir leis an GmbH cearta v\u00f3t\u00e1la, cearta brab\u00fais, cearta faisn\u00e9ise agus cuireadh chuig an gcruinni\u00fa ginear\u00e1lta a cheangal leis an st\u00e1das sa chl\u00e1r cuideachta\u00ed. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Tar \u00e9is aistri\u00fa scaireanna, n\u00ed leor an gn\u00edomhas n\u00f3taireachta amh\u00e1in chun cearta scairshealbh\u00f3ra a fheidhmi\u00fa go praitici\u00fail.<\/strong> N\u00ed m\u00f3r an st\u00e1das scairshealbh\u00f3ra athraithe a chl\u00e1r\u00fa leis an gcl\u00e1r cuideachta\u00ed. Chomh fada agus nach dtaispe\u00e1ntar an ceannaitheoir sa chl\u00e1r cuideachta\u00ed, is f\u00e9idir leis an GmbH an scairshealbh\u00f3ir roimhe seo a ch\u00f3ire\u00e1il mar scairshealbh\u00f3ir f\u00f3s. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed m\u00f3r don cheannaitheoir oibleag\u00e1id\u00ed feidhm\u00edochta oscailte a sheice\u00e1il freisin.<\/strong> Maidir le seirbh\u00eds\u00ed at\u00e1 f\u00f3s le teacht a bh\u00ed ann tr\u00e1th an chl\u00e1raithe an aistrithe, t\u00e1 an ceannaitheoir faoi dhliteanas i gcomhph\u00e1irt leis an r\u00e9amhtheachta\u00ed dl\u00edthi\u00fail. D\u00e1 bhr\u00ed sin, sula gceanna\u00edtear scair, n\u00ed m\u00f3r a shoil\u00e9iri\u00fa an bhfuil an rann\u00edoca\u00edocht chaipitil \u00edoctha go hioml\u00e1n agus an bhfuil oibleag\u00e1id\u00ed \u00edoca\u00edochta breise ann de r\u00e9ir an mheabhr\u00e1in comhlachais. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenhang-zwischen-geschaftsanteil-und-beteiligungsquote\">An gaol idir scair ghn\u00f3 agus cu\u00f3ta rannph\u00e1irt\u00edochta<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>T\u00e1 dl\u00fathbhaint ag an scair ghn\u00f3 agus an c\u00f3imheas rannph\u00e1irt\u00edochta, ach n\u00ed hionann iad.<\/strong> Is \u00e9 an scair ghn\u00f3 st\u00e1das dl\u00edthi\u00fail ioml\u00e1n an scairshealbh\u00f3ra. Is \u00e9 an c\u00f3imheas rannph\u00e1irt\u00edochta an c\u00e9atad\u00e1n r\u00edofa a eascra\u00edonn as a rann\u00edoca\u00edocht chaipitil i gcoibhneas leis an gcaipiteal scaire. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Taispe\u00e1nann an c\u00f3imheas rannph\u00e1irt\u00edochta m\u00e9id eacnama\u00edoch na rannph\u00e1irt\u00edochta.<\/strong> Deir s\u00e9 an bhfuil 10 %, 25 %, 50 %, 75 % n\u00f3 100 % den GmbH ag scairshealbh\u00f3ir. T\u00e1 an c\u00e9atad\u00e1n seo t\u00e1bhachtach do dh\u00e1ileadh brab\u00fais, luach na scaire, me\u00e1chan v\u00f3t\u00e1la agus tionchar ar chinnt\u00ed scairshealbh\u00f3ir\u00ed. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u00e9ann an scair ghn\u00f3 n\u00edos faide n\u00e1 sin.<\/strong> Cuims\u00edonn s\u00e9 freisin cearta agus dualgais nach bhfuil comhdh\u00e9anta de ch\u00e9atad\u00e1n amh\u00e1in. \u00c1ir\u00edtear orthu seo cearta faisn\u00e9ise, rannph\u00e1irt\u00edocht sa chruinni\u00fa ginear\u00e1lta, dualgas d\u00edlseachta, dualgas rann\u00edoca\u00edochta agus cearta speisialta conarthacha n\u00f3 srianta. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Is f\u00e9idir leis an meabhr\u00e1n comhlachais an nasc idir an c\u00f3imheas agus na cearta a athr\u00fa.<\/strong> Is f\u00e9idir leis, mar shampla, d\u00e1ileadh brab\u00fais difri\u00fail, ceanglais toilithe speisialta, cearta r\u00e9amhcheannaigh, cearta f\u00e1la n\u00f3 cearta v\u00f3t\u00e1la \u00e9ags\u00fala a shonr\u00fa. D\u00e1 bhr\u00ed sin, n\u00ed leor an c\u00f3imheas rannph\u00e1irt\u00edochta amh\u00e1in chun st\u00e1das iarbh\u00edr scairshealbh\u00f3ra a mheas go hioml\u00e1n. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ubertragung-von-geschaftsanteilen\">Aistri\u00fa scaireanna gn\u00f3<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Go bun\u00fasach, is f\u00e9idir scaireanna gn\u00f3 GmbH a aistri\u00fa agus a oidhreacht\u00fa.<\/strong> D\u00e1 bhr\u00ed sin, is f\u00e9idir le scairshealbh\u00f3ir a scair ghn\u00f3 a dh\u00edol, a bhronnadh n\u00f3 a aistri\u00fa chuig a oidhre n\u00f3 chuig an bpobal oidhreachta i gc\u00e1s b\u00e1is.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Maidir le haistri\u00fa idir daoine beo, \u00e9il\u00edonn <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P76\/NOR40233217\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7<\/strong> <strong>76<\/strong> <strong>GmbHG<\/strong><\/a><strong> gn\u00edomhas n\u00f3taireachta go bun\u00fasach.<\/strong> Baineann s\u00e9 seo le d\u00edol, bronntanas agus comhaontuithe ina ngeallann scairshealbh\u00f3ir aistri\u00fa n\u00edos d\u00e9ana\u00ed. N\u00ed leor conradh simpl\u00ed scr\u00edofa gan an fhoirm riachtanach. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Is f\u00e9idir leis an meabhr\u00e1n comhlachais coinn\u00edollacha breise a shonr\u00fa.<\/strong> Is f\u00e9idir leis a chinneadh nach bhfuil an t-aistri\u00fa ceadaithe ach le toili\u00fa na cuideachta, an chruinnithe ginear\u00e1lta, scairshealbh\u00f3ir\u00ed aonair n\u00f3 tromlaigh \u00e1irithe. T\u00e1 s\u00e9 i gceist ag rialacha den s\u00f3rt sin cosc a chur ar dhaoine nua dul isteach i gciorcal na scairshealbh\u00f3ir\u00ed gan rial\u00fa. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sula nd\u00e9antar aon aistri\u00fa scaireanna, n\u00ed m\u00f3r an meabhr\u00e1n comhlachais a sheice\u00e1il ar dt\u00fas,<\/strong> an bhfuil cl\u00e1sail toilithe, cearta r\u00e9amhcheannaigh, cearta f\u00e1la, dualgais comhdh\u00edola n\u00f3 dualgais aistrithe ann. Cinneann na rialacha seo an f\u00e9idir leis an gceannaitheoir at\u00e1 ag teast\u00e1il an scair ghn\u00f3 a ghlacadh i nd\u00e1ir\u00edre. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Tar \u00e9is aistri\u00fa \u00e9ifeachtach, n\u00ed m\u00f3r an st\u00e1das scairshealbh\u00f3ra athraithe a chl\u00e1r\u00fa leis an gcl\u00e1r cuideachta\u00ed.<\/strong> N\u00ed ansin amh\u00e1in a bheidh s\u00e9 soil\u00e9ir don GmbH c\u00e9 at\u00e1 ina scairshealbh\u00f3ir agus c\u00e9 at f\u00e9idir na cearta \u00f3n scair ghn\u00f3 a fheidhmi\u00fa. D\u00e1 bhr\u00ed sin, n\u00ed m\u00f3r an conradh, an toili\u00fa agus an cl\u00e1r\u00fa sa chl\u00e1r cuideachta\u00ed a bheith ag teacht le ch\u00e9ile. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ablauf-der-anteilsubertragung\">Pr\u00f3iseas Aistrithe Scaireanna<\/h3>\n\n<ol class=\"wp-block-list\">\n<li>Seice\u00e1il an meabhr\u00e1n comhlachais.<\/li>\n\n\n\n<li>Aimsigh na ceanglais toilithe.<\/li>\n\n\n\n<li>Socraigh an praghas ceannaigh agus an d\u00e1ta tagartha.<\/li>\n\n\n\n<li>Seice\u00e1il rann\u00edoca\u00edochta\u00ed caipitil oscailte.<\/li>\n\n\n\n<li>Rialaigh an ceart chun brab\u00fais don bhliain ghn\u00f3 reatha.<\/li>\n\n\n\n<li>D\u00e9an an conradh aistrithe mar ghn\u00edomhas n\u00f3taireachta.<\/li>\n\n\n\n<li>Cl\u00e1raigh an t-athr\u00fa ar st\u00e1das an scairshealbh\u00f3ra leis an gcl\u00e1r cuideachta\u00ed.<\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\" id=\"h-uberblick-uber-zustimmungserfordernisse\">Forbhreathn\u00fa ar cheanglais toilithe<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>T\u00e1 s\u00e9 sa mheabhr\u00e1n comhlachais an bhfuil toili\u00fa ag teast\u00e1il le haghaidh an aistrithe.<\/strong> Mura bhfuil cl\u00e1sal toilithe sa mheabhr\u00e1n comhlachais, baineann na ceanglais fhoirme dl\u00edthi\u00fala. M\u00e1 t\u00e1 cl\u00e1sal toilithe ann, n\u00ed m\u00f3r don ph\u00e1irt\u00ed a luaitear sa chonradh toili\u00fa a thabhairt go beacht. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Is f\u00e9idir an toili\u00fa a shocr\u00fa ar bheala\u00ed \u00e9ags\u00fala.<\/strong> Is f\u00e9idir leis an meabhr\u00e1n comhlachais toili\u00fa an chruinnithe ginear\u00e1lta a \u00e9ileamh. Is f\u00e9idir leis freisin toili\u00fa na scairshealbh\u00f3ir\u00ed go l\u00e9ir, tromlaigh \u00e1irithe n\u00f3 scairshealbh\u00f3ra aonair ainmnithe a shonr\u00fa. Is \u00e9 t\u00e9acs cruinn an mheabhr\u00e1in comhlachais an rud cinntitheach i gc\u00f3na\u00ed.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Tugtar vinkulierung ar shriantacht den s\u00f3rt sin.<\/strong> Cialla\u00edonn s\u00e9 nach f\u00e9idir scair ghn\u00f3 a aistri\u00fa go saor chuig aon duine. Fanann an GmbH in ann ciorcal na scairshealbh\u00f3ir\u00ed a rial\u00fa agus cosc a chur ar chaidrimh rannph\u00e1irt\u00edochta neamh-inmhianaithe. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Mura bhfuil toili\u00fa riachtanach ann, n\u00ed f\u00e9idir leis an gceannaitheoir a chearta scairshealbh\u00f3ra a fheidhmi\u00fa go hiontaofa i gcoinne an GmbH.<\/strong> Go praitici\u00fail, b\u00edonn d\u00edosp\u00f3id\u00ed mar thoradh air seo maidir le cearta v\u00f3t\u00e1la, \u00e9ilimh brab\u00fais, cl\u00e1r\u00fa sa chl\u00e1r cuideachta\u00ed agus \u00e9ifeachtacht an aistrithe.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>M\u00e1 dhi\u00falta\u00edonn an chuideachta toili\u00fa gan \u00fadar leordh\u00f3thanach, is f\u00e9idir leis an gc\u00fairt cl\u00e1ir cuideachta\u00ed an t-aistri\u00fa a chead\u00fa.<\/strong> \u00c9il\u00edonn s\u00e9 seo go bhfuil an rann\u00edoca\u00edocht chaipitil \u00edoctha go hioml\u00e1n, nach bhfuil aon ch\u00faiseanna leordh\u00f3thanacha ann le haghaidh an di\u00faltaithe agus gur f\u00e9idir an t-aistri\u00fa a dh\u00e9anamh gan dochar don chuideachta, do na scairshealbh\u00f3ir\u00ed eile agus do na creidi\u00fanaithe.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eIs minic nach \u00e9 an toil chun ceannaigh amh\u00e1in a chinneann an f\u00e9idir scair a aistri\u00fa i nd\u00e1ir\u00edre, ach an t-alt comhlachais ar dt\u00fas.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce\"><span class=\"mr-cta-link-normal\">Roghnaigh an d\u00e1ta is fearr leat anois:<\/span><span class=\"mr-cta-link-bold\">Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-verkauf-schenkung-und-erbfall\">D\u00edol, Bronntanas agus Oidhreacht<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Is f\u00e9idir scair ghn\u00f3 a dh\u00edol, a bhronnadh n\u00f3 a oidhreacht\u00fa.<\/strong> I gc\u00e1s d\u00edola, \u00edocann an ceannaitheoir praghas ceannaigh. D\u00e9antar bronntanas, ar an l\u00e1imh eile, saor in aisce. I gc\u00e1s oidhreachta, aistr\u00edtear an scair ghn\u00f3 chuig an oidhre n\u00f3 chuig an bpobal oidhreachta leis an east\u00e1t. Is f\u00e9idir leis an meabhr\u00e1n comhlachais a rial\u00fa cad iad na hiarmhairt\u00ed a bh\u00edonn ag b\u00e1s ar an rannph\u00e1irt\u00edocht.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>I gc\u00e1s d\u00edola, n\u00ed m\u00f3r an praghas ceannaigh, an d\u00e1ta tagartha, an ceart chun brab\u00fais agus an dliteanas i leith rann\u00edoca\u00edochta\u00ed oscailte a rial\u00fa go soil\u00e9ir.<\/strong> N\u00ed m\u00f3r d&#8217;oidhr\u00ed a sheice\u00e1il an bhfuil cl\u00e1sail chomharbais, dualgais aistrithe n\u00f3 rialacha c\u00faitimh sa mheabhr\u00e1n comhlachais. I gc\u00e1s bronntanais, n\u00ed m\u00f3r ceanglais tuairiscithe c\u00e1nach a sheice\u00e1il chomh maith le h\u00e9ifeachtacht chorpar\u00e1ideach. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-veranderung-und-belastung-von-geschaftsanteilen\">Athr\u00fa agus Ualach ar Scaireanna Gn\u00f3<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Is f\u00e9idir le scaireanna gn\u00f3 athr\u00fa le linn shaolr\u00e9 an GmbH.<\/strong> Tarla\u00edonn s\u00e9 seo, mar shampla, tr\u00ed aistri\u00fa scaireanna, aistri\u00fa p\u00e1irteach, m\u00e9ad\u00fa caipitil, imeacht scairshealbh\u00f3ra n\u00f3 teacht isteach scairshealbh\u00f3ra nua. Is f\u00e9idir le gach athr\u00fa tionchar a imirt ar dh\u00e1ileadh brab\u00fais, cearta v\u00f3t\u00e1la, rial\u00fa agus luach na rannph\u00e1irt\u00edochta. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>B\u00edonn tionchar ag athr\u00fa ar an scair ghn\u00f3 i gc\u00f3na\u00ed ar strucht\u00far na scairshealbh\u00f3ir\u00ed.<\/strong> M\u00e1 thagann scairshealbh\u00f3ir nua isteach, athra\u00edonn ciorcal na ndaoine a ghlacann p\u00e1irt i gcinnt\u00ed sa chruinni\u00fa ginear\u00e1lta. M\u00e1 mh\u00e9ada\u00edonn scairshealbh\u00f3ir at\u00e1 ann cheana a rannph\u00e1irt\u00edocht, is minic a athra\u00edonn me\u00e1chan v\u00f3t\u00e1la agus tionchar eacnama\u00edoch. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Is f\u00e9idir scaireanna gn\u00f3 a ual\u00fa freisin.<\/strong> Cialla\u00edonn ualach go n-\u00fas\u00e1idtear an scair mar urr\u00fas n\u00f3 mar bhonn d&#8217;eagr\u00fa eacnama\u00edoch. \u00c1ir\u00edtear orthu seo gealltanas, iontaobhas, rannph\u00e1irt\u00edocht eacnama\u00edoch, cearta f\u00e1la, cearta r\u00e9amhcheannaigh agus cearta comhdh\u00edola. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Cinneann an meabhr\u00e1n comhlachais c\u00e9 na hathruithe agus na huala\u00ed at\u00e1 ceadaithe.<\/strong> Is f\u00e9idir leis ceanglais toilithe, srianta aistrithe, cearta r\u00e9amhcheannaigh, cearta f\u00e1la agus rialacha c\u00faitimh a bheith ann. D\u00e1 bhr\u00ed sin, n\u00ed m\u00f3r gach athr\u00fa plean\u00e1ilte a sheice\u00e1il ar dt\u00fas leis an meabhr\u00e1n comhlachais. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Is minic a bh\u00edonn d\u00edosp\u00f3id mar thoradh ar eagr\u00fa neamhsoil\u00e9ir.<\/strong> Eascra\u00edonn coinbhleachta\u00ed go pr\u00edomha maidir le h\u00e9ifeachtacht aistrithe, c\u00e9 at\u00e1 in ann v\u00f3t\u00e1il, c\u00e9 leis an brab\u00fas, c\u00e9 at\u00e1 in ann faisn\u00e9is a \u00e9ileamh agus c\u00e9n luach a bhaineann le c\u00faiteamh. Coscann rialacha conarthacha soil\u00e9ire go gcuirfidh athr\u00fa ar an rannph\u00e1irt\u00edocht bac ar an GmbH. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-teilung-zusammenlegung-und-kapitalerhohung\">Roinnt, Comhdhl\u00fath\u00fa agus M\u00e9ad\u00fa Caipitil<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Tarla\u00edonn aistri\u00fa p\u00e1irteach nuair nach n-aistr\u00edonn scairshealbh\u00f3ir ach cuid d\u00e1 rannph\u00e1irt\u00edocht.<\/strong> Ar an mbealach seo, is f\u00e9idir le scairshealbh\u00f3ir nua dul isteach sa GmbH n\u00f3 is f\u00e9idir le scairshealbh\u00f3ir at\u00e1 ann cheana a rannph\u00e1irt\u00edocht a mh\u00e9ad\u00fa. Baineann ceanglais fhoirme, ceanglais toilithe agus cl\u00e1r\u00fa sa chl\u00e1r cuideachta\u00ed le haistri\u00fa p\u00e1irteach freisin. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>M\u00e1 thagann scairshealbh\u00f3ir nua isteach tr\u00ed aistri\u00fa p\u00e1irteach, crutha\u00edtear st\u00e1das scairshealbh\u00f3ra ar leith d\u00f3.<\/strong> Faigheann s\u00e9 cearta v\u00f3t\u00e1la, cearta brab\u00fais, cearta faisn\u00e9ise agus dualgais de r\u00e9ir a rannph\u00e1irt\u00edochta a glacadh. Ag an am c\u00e9anna, athra\u00edonn c\u00f3imheas rannph\u00e1irt\u00edochta an scairshealbh\u00f3ra roimhe seo. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Is f\u00e9idir le m\u00e9ad\u00fa caipitil caidrimh rannph\u00e1irt\u00edochta a athr\u00fa freisin.<\/strong> M\u00e1 ghlacann na scairshealbh\u00f3ir\u00ed go l\u00e9ir rann\u00edoca\u00edochta\u00ed caipitil nua sa ch\u00f3imheas c\u00e9anna, fanann na c\u00f3imheasa rannph\u00e1irt\u00edochta mar a ch\u00e9ile. Mura nglacann ach scairshealbh\u00f3ir amh\u00e1in caipiteal breise, m\u00e9ada\u00edonn a ch\u00f3imheas, agus laghda\u00edonn c\u00f3imheas na scairshealbh\u00f3ir\u00ed eile. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verpfandung-treuhand-und-wirtschaftliche-bedeutung\">Gealltanas, Iontaobhas agus T\u00e1bhacht Eacnama\u00edoch<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed hamh\u00e1in gur f\u00e9idir scair ghn\u00f3 a aistri\u00fa, ach is f\u00e9idir \u00ed a ghealltanas freisin.<\/strong> I gc\u00e1s gealltanais, \u00fas\u00e1idtear an scair mar urr\u00fas ar \u00e9ileamh. Fanann an scairshealbh\u00f3ir mar \u00fain\u00e9ir na scaire gn\u00f3, agus faigheann an creidi\u00fana\u00ed gealltanais ceart urr\u00fais. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed dh\u00e9anann an gealltanas an creidi\u00fana\u00ed gealltanais ina scairshealbh\u00f3ir go huathoibr\u00edoch.<\/strong> N\u00ed fhaigheann s\u00e9 aon chearta v\u00f3t\u00e1la, cearta brab\u00fais n\u00f3 cearta faisn\u00e9ise i gcoinne an GmbH. Fanann na cearta seo leis an scairshealbh\u00f3ir, chomh fada agus nach nd\u00edoltar an scair ghn\u00f3 agus nach n-aistr\u00edtear go h\u00e9ifeachtach \u00ed. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>I gc\u00e1s iontaobhais, t\u00e1 an scair ghn\u00f3 ag duine go seachtrach ina ainm f\u00e9in, ach go heacnama\u00edoch do dhuine eile.<\/strong> N\u00ed m\u00f3r don chonradh iontaobhais a shonr\u00fa c\u00e9 at\u00e1 in ann treoracha a thabhairt, c\u00e9 leis na brab\u00fais, c\u00e9 a \u00edocann costais, conas a fheidhm\u00edtear cearta v\u00f3t\u00e1la agus cathain is ceart an scair a thabhairt ar ais n\u00f3 a aistri\u00fa.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eIs f\u00e9idir le scair ghn\u00f3 feidhmi\u00fa mar urr\u00fas, ach fanann s\u00e9 mar sheasamh corpar\u00e1ideach. D\u00e1 bhr\u00ed sin, n\u00ed hamh\u00e1in an luach eacnama\u00edoch at\u00e1 cinntitheach, ach freisin an in\u00fas\u00e1idteacht dhl\u00edthi\u00fail. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce\"><span class=\"mr-cta-link-normal\">Roghnaigh an d\u00e1ta is fearr leat anois:<\/span><span class=\"mr-cta-link-bold\">Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-eigene-geschaftsanteile-der-gmbh\">Scaireanna Gn\u00f3 F\u00e9in an GmbH<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Go bun\u00fasach, n\u00edl cead ag GmbH a scaireanna gn\u00f3 f\u00e9in a fh\u00e1il n\u00e1 a ghlacadh mar ghealltanas.<\/strong> T\u00e1 f\u00e1il den s\u00f3rt sin toirmiscthe de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P81\/NOR40091658\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 81 GmbHG<\/a> agus gan \u00e9ifeacht. Is \u00e9 an ch\u00fais at\u00e1 leis seo n\u00e1 caomhn\u00fa caipitil: N\u00edor cheart s\u00f3cmhainn\u00ed na cuideachta a \u00fas\u00e1id chun a strucht\u00far rannph\u00e1irt\u00edochta f\u00e9in a lag\u00fa n\u00f3 chun s\u00f3cmhainn\u00ed cuideachta a scaoileadh chuig scairshealbh\u00f3ir\u00ed gan f\u00edorluach. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00edl ach an f\u00e1il a luaitear go dl\u00edthi\u00fail tr\u00ed fhorghn\u00edomh\u00fa ceadaithe.<\/strong> Baineann s\u00e9 seo le c\u00e1sanna ina mbail\u00edonn an GmbH a \u00e9ilimh f\u00e9in. Lasmuigh den eisceacht seo, n\u00ed aistr\u00edtear an scair ghn\u00f3 go h\u00e9ifeachtach chuig an GmbH. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einziehung-ausschluss-und-verlust-von-geschaftsanteilen\">Tarraingt Siar, Eisiamh agus Cailli\u00faint Scaireanna Gn\u00f3<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ed hamh\u00e1in gur f\u00e9idir scair ghn\u00f3 a aistri\u00fa, ach is f\u00e9idir \u00ed a chailleadh i gc\u00e1sanna speisialta freisin.<\/strong> Baineann s\u00e9 seo go pr\u00edomha le c\u00e1sanna ina bhfor\u00e1lann an meabhr\u00e1n comhlachais do tharraingt siar, do dhualgas aistrithe n\u00f3 do mheicn\u00edocht eisiaimh. Cuireann rialacha den s\u00f3rt sin isteach go m\u00f3r ar st\u00e1das an scairshealbh\u00f3ra agus d\u00e1 bhr\u00ed sin n\u00ed m\u00f3r iad a fhoirmli\u00fa go soil\u00e9ir. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Cuireann tarraingt siar deireadh le rannph\u00e1irt\u00edocht an scairshealbh\u00f3ra lena mbaineann.<\/strong> N\u00ed m\u00f3r don mheabhr\u00e1n comhlachais a rial\u00fa c\u00e9n f\u00e1th a bhfuil tarraingt siar ceadaithe, c\u00e9 a dh\u00e9anann cinneadh air, conas a r\u00edomhtar an c\u00faiteamh agus cathain a bheidh an \u00edoca\u00edocht dlite. Gan rial\u00e1il shoil\u00e9ir, eascra\u00edonn d\u00edosp\u00f3id\u00ed maidir le h\u00e9ifeachtacht, luach\u00e1il agus m\u00e9id an ch\u00faitimh. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-steuerliche-folgen-bei-verkauf-schenkung-und-ausschuttung\">Iarmhairt\u00ed C\u00e1nach ar Dh\u00edol, Bronntanas agus D\u00e1ileadh<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Is f\u00e9idir le scaireanna gn\u00f3 iarmhairt\u00ed c\u00e1nach a spreagadh.<\/strong> Baineann s\u00e9 seo le d\u00edol, bronntanas, d\u00e1ilt\u00ed brab\u00fais, athstrucht\u00far\u00fa agus comharbas gn\u00f3. D\u00e1 bhr\u00ed sin, ba cheart an seice\u00e1il c\u00e1nach a dh\u00e9anamh sula gcuirtear an cur i bhfeidhm dl\u00edthi\u00fail i gcr\u00edch, toisc go bhf\u00e9adfadh ceart\u00fach\u00e1in n\u00edos d\u00e9ana\u00ed a bheith costasach n\u00f3 teoranta. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>I gc\u00e1s d\u00edola scaire gn\u00f3, is f\u00e9idir brab\u00fas d\u00edola inch\u00e1nach a bheith ann.<\/strong> Is \u00e9 an difr\u00edocht idir an luach f\u00e1la at\u00e1 \u00e1bhartha \u00f3 thaobh c\u00e1nach de agus an t-ioncam d\u00edola an rud cinntitheach. Ina theannta sin, is f\u00e9idir costais bhreise, rann\u00edoca\u00edochta\u00ed roimhe seo, tr\u00e9imhse rannph\u00e1irt\u00edochta agus st\u00e1das c\u00e1nach an d\u00edolt\u00f3ra a bheith \u00e1bhartha. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>I gc\u00e1s bronntanais, t\u00e1 an t-aistri\u00fa saor in aisce i l\u00e1r an aonaigh.<\/strong> Mar sin f\u00e9in, n\u00ed m\u00f3r ceanglais tuairiscithe, ceanglais doicim\u00e9ad\u00fach\u00e1in agus iarmhairt\u00ed c\u00e1nach n\u00edos d\u00e9ana\u00ed a sheice\u00e1il. Ina theannta sin, n\u00ed m\u00f3r luach na scaire gn\u00f3 a bheith soil\u00e9ir agus in-fh\u00edoraithe. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u00e1 d\u00e1ilt\u00ed brab\u00fais \u00f3 GmbH faoi r\u00e9ir rialacha c\u00e1nach.<\/strong> Maidir le daoine n\u00e1d\u00fartha, n\u00ed m\u00f3r a sheice\u00e1il go pr\u00edomha c\u00e9n ch\u00e1in ioncaim chaipitil a thagann chun cinn agus an bhfuil imthosca speisialta ag teast\u00e1il \u00f3 ch\u00f3ire\u00e1il c\u00e1nach difri\u00fail.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>I gc\u00e1s comharbais gn\u00f3 agus athstrucht\u00far\u00fa, n\u00ed m\u00f3r an dl\u00ed c\u00e1nach, an meabhr\u00e1n comhlachais agus an sprioc eacnama\u00edoch a bheith ag teacht le ch\u00e9ile.<\/strong> Baineann s\u00e9 seo, mar shampla, le strucht\u00fair shealbha\u00edochta, aistrithe chuig gaolta agus athord\u00fa rannph\u00e1irt\u00edochta\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sula nd\u00e9antar aon athr\u00fa ar scaireanna, ba cheart an praghas ceannaigh, an d\u00e1ta tagartha, an ceart chun brab\u00fais, cuntais r\u00e9itigh, rann\u00edoca\u00edochta\u00ed oscailte, c\u00faiteamh agus d\u00e1ilt\u00ed a sheice\u00e1il.<\/strong> N\u00ed ansin amh\u00e1in is f\u00e9idir a sheachaint go mbeidh eagr\u00fa at\u00e1 \u00e9ifeachtach \u00f3 thaobh corpar\u00e1ideach de d\u00edobh\u00e1lach \u00f3 thaobh c\u00e1nach de.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Do bhunt\u00e1ist\u00ed le taca\u00edocht dl\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Dealra\u00edonn s\u00e9 go bhfuil scaireanna gn\u00f3 de chuid GmbH rialaithe go soil\u00e9ir ar an gc\u00e9ad amharc. Go praitici\u00fail, \u00e1fach, is f\u00e9idir le neamhchinnteachta\u00ed tarl\u00fa go tapa. <\/strong>  Is f\u00e9idir le fi\u00fa bot\u00fain bheaga <strong>m\u00edbhunt\u00e1ist\u00ed dl\u00edthi\u00fala n\u00f3 eacnama\u00edocha<\/strong> a chruth\u00fa, mar shampla agus an t-alt comhlachais \u00e1 dhr\u00e9acht\u00fa n\u00f3 le linn athruithe n\u00edos d\u00e9ana\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u00e1 taca\u00edocht dhl\u00edthi\u00fail thar a bheith t\u00e1bhachtach<\/strong> nuair a bh\u00edonn roinnt scairshealbh\u00f3ir\u00ed i gceist n\u00f3 nuair is g\u00e1 rialacha aonair a leagan s\u00edos. Is anseo go d\u00edreach a chinneann an dearadh ceart maidir le <strong>tionchar, sl\u00e1nd\u00e1il agus rath eacnama\u00edoch<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Do bhunt\u00e1ist\u00ed sonracha:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Dearadh do scaire gn\u00f3 at\u00e1 deimhin \u00f3 thaobh an dl\u00ed de<\/strong> agus an ailt chomhlachais<\/li>\n\n\n\n<li><strong>Rialacha soil\u00e9ire maidir le cearta, dualgais agus deiseanna tionchair<\/strong><\/li>\n\n\n\n<li><strong>Coinbhleachta\u00ed idir scairshealbh\u00f3ir\u00ed a sheachaint \u00f3n t\u00fas<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eMaidir le scaireanna gn\u00f3, is minic nach dtaispe\u00e1ntar c\u00e1il\u00edocht an dearaidh ach amh\u00e1in nuair a thagann coinbhleacht chun cinn. D\u00e1 bhr\u00ed sin, tosa\u00edonn comhairle mhaith i bhfad n\u00edos luaithe.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce\"><span class=\"mr-cta-link-normal\">Roghnaigh an d\u00e1ta is fearr leat anois:<\/span><span class=\"mr-cta-link-bold\">Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Ceisteanna Coitianta \u2013 CC<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-57bcc484 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq101 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Cad is scaireanna gn\u00f3 de chuid GmbH ann agus cad iad na bunt\u00e1ist\u00ed a bhaineann leo?<\/span><\/div><div class=\"uagb-faq-content\"><p>Is iad scaireanna gn\u00f3 rannph\u00e1irt\u00edocht dhl\u00edthi\u00fail scairshealbh\u00f3ra sa GmbH. Cuims\u00edonn siad gach ceart agus dualgas a eascra\u00edonn as st\u00e1das an scairshealbh\u00f3ra. Tugann scair ghn\u00f3 cearta rannph\u00e1irt\u00edochta go pr\u00edomha, mar shampla sa chruinni\u00fa ginear\u00e1lta, chomh maith le rannph\u00e1irt\u00edocht i rath eacnama\u00edoch na cuideachta. Ag an am c\u00e9anna, t\u00e1 dualgais ag baint leis, go h\u00e1irithe maidir leis an rann\u00edoca\u00edocht chaipitil agus an dualgas d\u00edlseachta.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq102 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">An f\u00e9idir n\u00edos m\u00f3 n\u00e1 scair ghn\u00f3 amh\u00e1in a bheith agam?<\/span><\/div><div class=\"uagb-faq-content\"><p>Go bun\u00fasach, n\u00edl ach scair ghn\u00f3 amh\u00e1in ag gach scairshealbh\u00f3ir, fi\u00fa m\u00e1s f\u00e9idir lena rannph\u00e1irt\u00edocht m\u00e9ad\u00fa tr\u00ed rann\u00edoca\u00edochta\u00ed breise.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq103 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Cad \u00e9 an difr\u00edocht idir scair ghn\u00f3 agus rann\u00edoca\u00edocht chaipitil?<\/span><\/div><div class=\"uagb-faq-content\"><p>Is \u00e9 an rann\u00edoca\u00edocht chaipitil an m\u00e9id airgid a thugann scairshealbh\u00f3ir isteach sa GmbH. Is \u00e9 an scair ghn\u00f3, ar an l\u00e1imh eile, st\u00e1das dl\u00edthi\u00fail ioml\u00e1n an scairshealbh\u00f3ra sin sa chuideachta. B\u00edonn tionchar ag an rann\u00edoca\u00edocht chaipitil ar mh\u00e9id na scaire gn\u00f3, ach n\u00ed hionann iad.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq104 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">An bhfaighidh m\u00e9 brab\u00fas go huathoibr\u00edoch m\u00e1 t\u00e1 scair agam?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00ed hea. N\u00edl \u00e9ileamh uathoibr\u00edoch ag scairshealbh\u00f3ir ar gach \u00edoca\u00edocht. Is \u00e9 an rud cinntitheach an bhfuil brab\u00fas cl\u00e1ir chomhardaithe ann agus conas a chinneann na scairshealbh\u00f3ir\u00ed \u00fas\u00e1id an bhrab\u00fais. N\u00ed ansin amh\u00e1in is f\u00e9idir d\u00e1ileadh a dh\u00e9anamh.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq105 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Cad is br\u00ed le dualgas d\u00edlseachta go praitici\u00fail?<\/span><\/div><div class=\"uagb-faq-content\"><p>Cialla\u00edonn an dualgas d\u00edlseachta nach f\u00e9idir le scairshealbh\u00f3ir\u00ed a gcearta a fheidhmi\u00fa ina leas f\u00e9in amh\u00e1in. N\u00ed m\u00f3r d\u00f3ibh leasanna an GmbH agus na scairshealbh\u00f3ir\u00ed eile a chur san \u00e1ireamh freisin. Go praitici\u00fail, cialla\u00edonn s\u00e9 seo, mar shampla, nach f\u00e9idir cinnt\u00ed a dh\u00e9anamh go m\u00ed-\u00fas\u00e1ideach agus nach f\u00e9idir dochar a dh\u00e9anamh don chuideachta.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq106 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">An f\u00e9idir a bheith i do scairshealbh\u00f3ir agus i d&#8217;fhosta\u00ed ag an am c\u00e9anna?<\/span><\/div><div class=\"uagb-faq-content\"><p>T\u00e1. Is f\u00e9idir a bheith ina scairshealbh\u00f3ir agus ina fhosta\u00ed den GmbH ag an am c\u00e9anna. Sa ch\u00e1s seo, t\u00e1 dh\u00e1 chaidreamh dl\u00edthi\u00fala ar leith ann, an rannph\u00e1irt\u00edocht mar scairshealbh\u00f3ir agus an caidreamh fosta\u00edochta. N\u00ed m\u00f3r idirdheal\u00fa a dh\u00e9anamh idir an d\u00e1 cheann go dl\u00edthi\u00fail.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq108 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">An f\u00e9idir scair ghn\u00f3 a dh\u00edol, a bhronnadh n\u00f3 a ghealladh?<\/span><\/div><div class=\"uagb-faq-content\"><p>T\u00e1. Go bun\u00fasach, is f\u00e9idir scaireanna gn\u00f3 a aistri\u00fa agus a oidhreacht\u00fa. Is f\u00e9idir iad a dh\u00edol, a bhronnadh n\u00f3 a ghealltanas. N\u00ed \u00e9il\u00edonn an dl\u00ed gn\u00edomhas n\u00f3taireachta le haghaidh gealltanais. Is f\u00e9idir leis an meabhr\u00e1n comhlachais, \u00e1fach, srianta breise n\u00f3 ceanglais toilithe a shonr\u00fa.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq107 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">An mb\u00edonn n\u00f3taire de dh\u00edth orm i gc\u00f3na\u00ed le haghaidh an aistrithe?<\/span><\/div><div class=\"uagb-faq-content\"><p>Maidir le haistri\u00fa scaire gn\u00f3 idir daoine beo, go bun\u00fasach t\u00e1. \u00c9il\u00edonn \u00a7 76 Alt 2 GmbHG gn\u00edomhas n\u00f3taireachta chuige sin. Baineann s\u00e9 seo freisin le comhaontuithe ina ngeallann scairshealbh\u00f3ir aistri\u00fa amach anseo. N\u00ed m\u00f3r idirdheal\u00fa a dh\u00e9anamh idir \u00e9 seo agus gealltanas, n\u00edl gn\u00edomhas n\u00f3taireachta ag teast\u00e1il chuige sin de r\u00e9ir \u00a7 76 Alt 3 GmbHG. Braitheann an bhfuil toili\u00fa breise \u00f3n gcuideachta ag teast\u00e1il ar an meabhr\u00e1n comhlachais.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq109 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">An mb\u00edonn toili\u00fa na cuideachta de dh\u00edth i gc\u00f3na\u00ed le haghaidh an aistrithe agus cad ba cheart a dh\u00e9anamh m\u00e1 dhi\u00falta\u00edtear d\u00f3?<\/span><\/div><div class=\"uagb-faq-content\"><p>Braitheann an bhfuil toili\u00fa ag teast\u00e1il ar an meabhr\u00e1n comhlachais. M\u00e1 t\u00e1 toili\u00fa for\u00e1ilte, n\u00ed f\u00e9idir leis an gceannaitheoir a chearta scairshealbh\u00f3ra a fheidhmi\u00fa go hiontaofa i gcoinne an GmbH gan an toili\u00fa seo. M\u00e1 dhi\u00falta\u00edtear an toili\u00fa gan \u00fadar leordh\u00f3thanach, is f\u00e9idir cead\u00fa c\u00fairte a bheith i gceist faoi choinn\u00edollacha \u00e1irithe.  <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce\"><span class=\"mr-cta-link-normal\">Roghnaigh an d\u00e1ta is fearr leat anois:<\/span><span class=\"mr-cta-link-bold\">Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"Scaimeanna gn\u00f3 de chuid GmbH Is \u00e9 scair ghn\u00f3 GmbH de r\u00e9ir bhr\u00ed \u00a7 75 GmbHG an rannph\u00e1irt\u00edocht dhl\u00edthi\u00fail ioml\u00e1n at\u00e1 ag scairshealbh\u00f3ir sa chuideachta. Mar sin, cuims\u00edonn s\u00e9 n\u00ed &#8230;","protected":false},"author":94,"featured_media":144325,"parent":58354,"menu_order":62,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1332],"tags":[],"class_list":["post-144323","page","type-page","status-publish","has-post-thumbnail","hentry","category-dli-na-gcuideachtai"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Victoria Schartner","author_link":"https:\/\/harlander-partner.eu\/ga\/author\/victoria-schartner\/"},"uagb_comment_info":0,"uagb_excerpt":"Scaimeanna gn\u00f3 de chuid GmbH Is \u00e9 scair ghn\u00f3 GmbH de r\u00e9ir bhr\u00ed \u00a7 75 GmbHG an rannph\u00e1irt\u00edocht dhl\u00edthi\u00fail ioml\u00e1n at\u00e1 ag scairshealbh\u00f3ir sa chuideachta. Mar sin, cuims\u00edonn s\u00e9 n\u00ed ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/144323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/users\/94"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/comments?post=144323"}],"version-history":[{"count":3,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/144323\/revisions"}],"predecessor-version":[{"id":160113,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/144323\/revisions\/160113"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/58354"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/media\/144325"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/media?parent=144323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/categories?post=144323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/tags?post=144323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}