{"id":147749,"date":"2026-04-23T12:00:00","date_gmt":"2026-04-23T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/bunu-cuideachta\/orgain-an-gmbh\/"},"modified":"2026-06-03T13:51:13","modified_gmt":"2026-06-03T11:51:13","slug":"orgain-an-gmbh","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ga\/bunu-cuideachta\/orgain-an-gmbh\/","title":{"rendered":"Org\u00e1in an GmbH"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Org\u00e1in an GmbH<\/h2><ul><li><a href=\"#h-organe-der-gmbh\" data-level=\"2\">Org\u00e1in an GmbH<\/a><ul><li><a href=\"#h-bedeutung-der-organe-fur-die-gmbh\" data-level=\"3\">T\u00e1bhacht na n-org\u00e1n don GmbH<\/a><\/li><li><a href=\"#h-regelungen-bei-einer-ein-mann-gmbh\" data-level=\"3\">Rialach\u00e1in maidir le GmbH aon duine<\/a><\/li><\/ul><\/li><li><a href=\"#h-die-generalversammlung-als-oberstes-organ\" data-level=\"2\">An Cruinni\u00fa Ginear\u00e1lta mar an t-org\u00e1n is airde<\/a><ul><li><a href=\"#h-stellung-und-funktion-der-gesellschafter\" data-level=\"3\">St\u00e1das agus feidhm na scairshealbh\u00f3ir\u00ed<\/a><\/li><\/ul><\/li><li><a href=\"#h-die-geschaftsfuhrung-der-gmbh\" data-level=\"2\">Bainist\u00edocht an GmbH<\/a><ul><li><a href=\"#h-aufgaben-und-vertretung-nach-aussen\" data-level=\"3\">Tascanna agus ionada\u00edocht sheachtrach<\/a><\/li><li><a href=\"#h-die-organisation-der-geschaftsfuhrung\" data-level=\"3\">Eagr\u00fa na bainist\u00edochta<\/a><\/li><li><a href=\"#h-bestellung-und-abberufung\" data-level=\"3\">Ceapach\u00e1n agus asbhaint<\/a><\/li><li><a href=\"#h-haftung-der-geschaftsfuhrer\" data-level=\"3\">Dliteanas na sti\u00farth\u00f3ir\u00ed bainist\u00edochta<\/a><\/li><\/ul><\/li><li><a href=\"#h-der-aufsichtsrat-der-gmbh\" data-level=\"2\">Bord Maoirseachta an GmbH<\/a><ul><li><a href=\"#h-pflicht-zur-einrichtung-und-voraussetzungen\" data-level=\"3\">Oibleag\u00e1id bunaithe agus ceanglais<\/a><\/li><li><a href=\"#h-kontrollfunktion-und-aufgaben\" data-level=\"3\">Feidhm rialaithe agus tascanna<\/a><\/li><\/ul><\/li><li><a href=\"#h-der-beirat-als-freiwilliges-organ\" data-level=\"2\">An Bord Comhairleach mar org\u00e1n deonach<\/a><ul><li><a href=\"#h-funktion-und-praktische-bedeutung\" data-level=\"3\">Feidhm agus t\u00e1bhacht phraitici\u00fail<\/a><\/li><li><a href=\"#h-abgrenzung-zum-aufsichtsrat\" data-level=\"3\">Idirdheal\u00fa \u00f3n mBord Maoirseachta<\/a><\/li><\/ul><\/li><li><a href=\"#h-der-abschlussprufer-als-gesetzlich-relevante-kontrollstelle\" data-level=\"2\">An t-ini\u00fach\u00f3ir reacht\u00fail mar chomhlacht rialaithe at\u00e1 \u00e1bhartha de r\u00e9ir dl\u00ed<\/a><\/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-organe-der-gmbh\">Org\u00e1in an GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\">Is iad <strong>org\u00e1in GmbH de chuid na hOstaire<\/strong> na comhlachta\u00ed tr\u00edna nd\u00e9anann an chuideachta a <strong>toil a fhoirmi\u00fa, gn\u00f3 a sheoladh, gn\u00edomh\u00fa go dl\u00edthi\u00fail i leith an tsaoil sheachtraigh agus tr\u00edna nd\u00e9antar \u00ed a rial\u00fa<\/strong>. Go h\u00e9igeantach, teasta\u00edonn <strong>bainist\u00edocht amh\u00e1in ar a laghad agus cruinni\u00fa ginear\u00e1lta<\/strong> \u00f3 gach GmbH. T\u00e1 <strong>bord maoirseachta <\/strong>\u00e9igeantach m\u00e1 chomhl\u00edontar na ceanglais dhl\u00edthi\u00fala. Is f\u00e9idir <strong>bord comhairleach <\/strong>a bhun\u00fa go deonach. Ina theannta sin, faoi choinn\u00edollacha \u00e1irithe, caithfear <strong>ini\u00fach\u00f3ir reacht\u00fail <\/strong>a cheapadh; n\u00ed org\u00e1n \u00e9igeantach ginear\u00e1lta \u00e9 do gach GmbH, ach t\u00e1 s\u00e9 \u00e1bhartha go dl\u00edthi\u00fail do chuideachta\u00ed n\u00edos m\u00f3 n\u00f3 d\u00f3ibh si\u00fad a bhfuil dualgas orthu bord maoirseachta a bheith acu.    <\/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\">Is iad na pr\u00edomh-org\u00e1in de GmbH n\u00e1 an <strong>Cruinni\u00fa Ginear\u00e1lta<\/strong> agus an <strong>Bainist\u00edocht<\/strong>. Ag brath ar strucht\u00far an GmbH, d\u2019fh\u00e9adfadh <strong>Bord Maoirseachta<\/strong>, <strong>Bord Comhairleach<\/strong> n\u00f3 <strong>Ini\u00fach\u00f3ir<\/strong> a bheith ann freisin. <\/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\/Organe-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe.webp\" alt=\"Org\u00e1in an GmbH m\u00ednithe go simpl\u00ed: Foramharc ar an gCruinni\u00fa Ginear\u00e1lta, an Bhainist\u00edocht agus an Bord Maoirseachta san Ostair\" >\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\">\u201eN\u00ed ghn\u00edomha\u00edonn an GmbH as a stuaim f\u00e9in riamh. T\u00e1 g\u00e1 aige le daoine agus le coist\u00ed chun cinnt\u00ed a dh\u00e9anamh ar a shon agus chun gn\u00edomh\u00fa go seachtrach. \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-bedeutung-der-organe-fur-die-gmbh\">T\u00e1bhacht na n-org\u00e1n don GmbH<\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00ed f\u00e9idir le <strong>GmbH gn\u00edomh\u00fa as f\u00e9in<\/strong>, c\u00e9 go gcaitear leis mar phearsa ar leith \u00f3 thaobh an dl\u00ed de. Sin go d\u00edreach an \u00e1it a dtagann <strong>org\u00e1in an GmbH<\/strong> i bhfeidhm. D\u00e9anann siad cinnt\u00ed, d\u00e9anann siad ionada\u00edocht ar an gcuideachta go seachtrach agus cinnt\u00edonn siad go n-oibr\u00edonn gach rud i gceart de r\u00e9ir an dl\u00ed.  <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 an <strong>Cruinni\u00fa Ginear\u00e1lta<\/strong> agus an <strong>Bainist\u00edocht<\/strong> <strong>\u00e9igeantach<\/strong> i gc\u00e1s GmbH ar bith. N\u00edl <strong>Bord Maoirseachta<\/strong> \u00e9igeantach ach sna c\u00e1sanna at\u00e1 rialaithe ag an dl\u00ed de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P29\/NOR40181337\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 29 GmbHG<\/a>. Is f\u00e9idir go leor mionsonra\u00ed, mar shampla maidir le hionada\u00edocht n\u00f3 gn\u00f3tha\u00ed a dteasta\u00edonn toili\u00fa uathu, a <strong>shaini\u00fa n\u00edos mionsonraithe sa chomhaont\u00fa comhlachais<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Gan an strucht\u00far seo, bheadh an GmbH <strong>gan cumas gn\u00edmh<\/strong>. N\u00ed fh\u00e9adfa\u00ed conartha\u00ed a thabhairt chun cr\u00edche, n\u00ed fh\u00e9adfa\u00ed fostaithe a bhainisti\u00fa agus n\u00ed fh\u00e9adfa\u00ed brab\u00fais a dh\u00e1ileadh. <\/p>\n\n<p class=\"wp-block-paragraph\">Comhl\u00edonann na horg\u00e1in r\u00f3il \u00e9ags\u00fala at\u00e1 scartha go soil\u00e9ir \u00f3 ch\u00e9ile. Cinnt\u00edonn an roinnt seo <strong>ord, tr\u00e9dhearcacht agus sl\u00e1nd\u00e1il<\/strong> sa chuideachta.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-regelungen-bei-einer-ein-mann-gmbh\">Rialach\u00e1in maidir le GmbH aon duine<\/h3>\n\n<p class=\"wp-block-paragraph\">Fi\u00fa amh\u00e1in i gc\u00e1s GmbH aon duine, t\u00e1 cruinni\u00fa ginear\u00e1lta agus bainist\u00edocht ann. Go praitici\u00fail, is f\u00e9idir leis an duine c\u00e9anna an d\u00e1 fheidhm a chomhl\u00edonadh, ach go dl\u00edthi\u00fail fanann siad scartha \u00f3 ch\u00e9ile.  <br\/>D\u00e9anann an t-aon scairshealbh\u00f3ir cinnt\u00ed na scairshealbh\u00f3ir\u00ed leis f\u00e9in agus d\u00e9anann s\u00e9 iad a dhoicim\u00e9ad\u00fa i scr\u00edbhinn. Ar an mbealach seo, is f\u00e9idir a rian\u00fa n\u00edos d\u00e9ana\u00ed ar ghn\u00edomhaigh s\u00e9 mar scairshealbh\u00f3ir n\u00f3 mar sti\u00farth\u00f3ir bainist\u00edochta. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-die-generalversammlung-als-oberstes-organ\">An Cruinni\u00fa Ginear\u00e1lta mar an t-org\u00e1n is airde<\/h2>\n\n<p class=\"wp-block-paragraph\">Is \u00e9 an <strong>Cruinni\u00fa Ginear\u00e1lta de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P34\/NOR12023033\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 34 GmbHG<\/a> an t-org\u00e1n is t\u00e1bhachta\u00ed den GmbH<\/strong>. T\u00e1 s\u00e9 comhdh\u00e9anta de na scairshealbh\u00f3ir\u00ed go l\u00e9ir agus is \u00e9 an l\u00e1rphointe \u00e9 ina nd\u00e9antar cinnt\u00ed bun\u00fasacha. <\/p>\n\n<p class=\"wp-block-paragraph\">Anseo a chinntear <strong>conas a fhorbra\u00edonn an GmbH agus c\u00e9n treo a th\u00f3gann s\u00e9<\/strong>. Comhcheangla\u00edonn na scairshealbh\u00f3ir\u00ed a gcuid sp\u00e9iseanna agus cinneann siad le ch\u00e9ile ar cheisteanna l\u00e1rnacha. Sa chomhth\u00e9acs sin, t\u00e1 an cruinni\u00fa ginear\u00e1lta <strong>os cionn na bainist\u00edochta<\/strong> agus is f\u00e9idir leis treoirl\u00ednte a leagan s\u00edos chomh maith le hidirghabh\u00e1il ghn\u00edomhach a dh\u00e9anamh i mbainist\u00edocht na cuideachta.  <\/p>\n\n<p class=\"wp-block-paragraph\">Is iad pr\u00edomhthascanna an chruinnithe ghinear\u00e1lta n\u00e1:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ceapach\u00e1n agus asbhaint na sti\u00farth\u00f3ir\u00ed bainist\u00edochta<\/strong><\/li>\n\n\n\n<li><strong>Faomhadh na gcuntas bliant\u00fail<\/strong><\/li>\n\n\n\n<li><strong>\u00das\u00e1id brab\u00fais chl\u00e1ir chomhardaithe<\/strong><\/li>\n\n\n\n<li><strong>athruithe ar an gcomhaont\u00fa cuideachta<\/strong><\/li>\n\n\n\n<li><strong>Glao ar rann\u00edoca\u00edochta\u00ed caipitil gan \u00edoc<\/strong><\/li>\n\n\n\n<li><strong>Cinneadh maidir le bearta caipitil<\/strong><\/li>\n\n\n\n<li><strong>D\u00edol\u00faine na bainist\u00edochta<\/strong><\/li>\n\n\n\n<li><strong>\u00c9ilimh ch\u00faitimh a chur i bhfeidhm i gcoinne sti\u00farth\u00f3ir\u00ed bainist\u00edochta<\/strong><\/li>\n\n\n\n<li><strong>d\u00edscaoileadh na cuideachta<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">B\u00edonn an <strong>gn\u00e1thchruinni\u00fa ginear\u00e1lta<\/strong> ar si\u00fal <strong>uair amh\u00e1in sa bhliain ar a laghad<\/strong>. Ann, pl\u00e9ann na scairshealbh\u00f3ir\u00ed na cuntais bhliant\u00fala, \u00fas\u00e1id an toraidh agus scaoileadh na bainist\u00edochta \u00f3 dhliteanas. Ina theannta sin, is f\u00e9idir <strong>cruinnithe ginear\u00e1lta urghn\u00e1cha<\/strong> a thion\u00f3l m\u00e1 t\u00e1 cinnt\u00ed pr\u00e1inneacha le d\u00e9anamh n\u00f3 m\u00e1 spreagann cearta scairshealbh\u00f3ir\u00ed \u00e9 sin.  <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00ed g\u00e1 cinnt\u00ed na scairshealbh\u00f3ir\u00ed a dh\u00e9anamh <strong>i gc\u00f3na\u00ed i gcruinni\u00fa ginear\u00e1lta fisici\u00fail<\/strong>. M\u00e1 aonta\u00edonn na scairshealbh\u00f3ir\u00ed go l\u00e9ir sa ch\u00e1s sonrach leis an gcinneadh scr\u00edofa n\u00f3 ar a laghad leis an v\u00f3t\u00e1il scr\u00edofa, is f\u00e9idir \u00e9 sin a dh\u00e9anamh freisin. I gc\u00e1s <strong>v\u00f3t\u00e1il scr\u00edofa<\/strong>, n\u00ed hamh\u00e1in go n-\u00e1ir\u00edtear an tromlach riachtanach de r\u00e9ir na v\u00f3ta\u00ed a caitheadh, ach de r\u00e9ir l\u00edon ioml\u00e1n na v\u00f3ta\u00ed go l\u00e9ir at\u00e1 ag na scairshealbh\u00f3ir\u00ed.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-stellung-und-funktion-der-gesellschafter\">St\u00e1das agus feidhm na scairshealbh\u00f3ir\u00ed<\/h3>\n\n<p class=\"wp-block-paragraph\">Is iad na <strong>scairshealbh\u00f3ir\u00ed \u00fain\u00e9ir\u00ed an GmbH<\/strong>. Cuireann siad caipiteal isteach agus faigheann siad cearta laistigh den chuideachta mar ch\u00faiteamh. T\u00e1 a bpr\u00edomhr\u00f3l le feice\u00e1il go h\u00e1irithe sa Chruinni\u00fa Ginear\u00e1lta. Sin an \u00e1it a bhfeidhm\u00edonn siad a gcuid ceart agus a gcinneann siad <strong>cad a tharla\u00edonn sa chuideachta<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Is iadsan a <strong>chinneann bunthreoir an GmbH<\/strong>, a fheidhm\u00edonn a gcearta v\u00f3t\u00e1la sa chruinni\u00fa ginear\u00e1lta, a chinneann ar \u00fas\u00e1id an bhrab\u00fais agus a riala\u00edonn an bhainist\u00edocht. Go bun\u00fasach, fanann a <strong>ndliteanas pearsanta teoranta don rann\u00edoca\u00edocht chaipitil a glacadh uirthi f\u00e9in.<\/strong> D\u00e1 bhr\u00ed sin, t\u00e1 an ts\u00f3cmhainn phr\u00edobh\u00e1ideach cosanta, chomh fada is nach bhfuil aon ch\u00faiseanna dliteanais speisialta ann. <\/p>\n\n<p class=\"wp-block-paragraph\">Ar an ioml\u00e1n, cinnt\u00edonn na scairshealbh\u00f3ir\u00ed go nd\u00e9antar an GmbH a <strong>bhainisti\u00fa go soil\u00e9ir, go nd\u00e9anann s\u00e9 cinnt\u00ed ceangailteacha agus go ngn\u00edomha\u00edonn s\u00e9 ar bhealach ciallmhar eacnama\u00edoch<\/strong>.<\/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\">\u201eTugann an cruinni\u00fa ginear\u00e1lta an treo don GmbH. Is anseo a dh\u00e9antar na cinnt\u00ed bun\u00fasacha, agus is anseo a riala\u00edonn na scairshealbh\u00f3ir\u00ed an bhainist\u00edocht. \u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-die-geschaftsfuhrung-der-gmbh\">Bainist\u00edocht an GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\">Sti\u00farann an <strong>bhainist\u00edocht de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P15\/NOR40258362\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 15 GmbHG<\/a> an chuideachta \u00f3 l\u00e1 go l\u00e1<\/strong>. Cinnt\u00edonn s\u00ed go n-oibr\u00edonn an GmbH go hoibr\u00edocht\u00fail agus go mbaineann s\u00e9 a chuid spriocanna amach. <\/p>\n\n<p class=\"wp-block-paragraph\">C\u00e9 go leagann an Cruinni\u00fa Ginear\u00e1lta an treo s\u00edos, cuireann an bhainist\u00edocht na treoracha sin <strong>i bhfeidhm go praitici\u00fail<\/strong>. Eagra\u00edonn s\u00ed pr\u00f3isis, d\u00e9anann s\u00ed cinnt\u00ed lean\u00fanacha agus tugann s\u00ed aire do rath eacnama\u00edoch na cuideachta. <\/p>\n\n<p class=\"wp-block-paragraph\">Pointe an-t\u00e1bhachtach is ea an <strong>ionada\u00edocht sheachtrach<\/strong>. Gn\u00edomha\u00edonn na sti\u00farth\u00f3ir\u00ed bainist\u00edochta in ainm an GmbH agus tugann siad conartha\u00ed chun cr\u00edche. D\u00e9anann s\u00e9 seo an GmbH <strong>infheicthe agus in ann gn\u00edomh\u00fa sa saol gn\u00f3<\/strong> den ch\u00e9ad uair.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-aufgaben-und-vertretung-nach-aussen\">Tascanna agus ionada\u00edocht sheachtrach<\/h3>\n\n<p class=\"wp-block-paragraph\">D\u00e9anann na <strong>sti\u00farth\u00f3ir\u00ed bainist\u00edochta ionada\u00edocht ar an GmbH i leith tr\u00ed\u00fa p\u00e1irtithe<\/strong>. <strong>Gach rud a dh\u00e9anann na sti\u00farth\u00f3ir\u00ed bainist\u00edochta faoi chuimsi\u00fa a ngn\u00edomha\u00edochta, t\u00e1 \u00e9ifeacht dh\u00edreach aige don GmbH<\/strong>. Faigheann an chuideachta cearta agus oibleag\u00e1id\u00ed d\u00e1 bharr. <\/p>\n\n<p class=\"wp-block-paragraph\">Is iad na tascanna is t\u00e1bhachta\u00ed at\u00e1 acu n\u00e1:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ionada\u00edocht a dh\u00e9anamh ar an GmbH go breithi\u00fanach agus lasmuigh den ch\u00fairt<\/li>\n\n\n\n<li>Conartha\u00ed a thabhairt i gcr\u00edch in ainm na cuideachta<\/li>\n\n\n\n<li>An gn\u00f3 laeth\u00fail a re\u00e1cht\u00e1il<\/li>\n\n\n\n<li>Ullmh\u00fa na r\u00e1iteas airgeadais bliant\u00fail<\/li>\n\n\n\n<li>An Cruinni\u00fa Ginear\u00e1lta a thion\u00f3l agus cinnt\u00ed na scairshealbh\u00f3ir\u00ed a chur i bhfeidhm<\/li>\n\n\n\n<li>Eagr\u00fa pearsanra, pr\u00f3isis inmhe\u00e1nacha, chomh maith le cuntasa\u00edocht agus airgeadas<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Sa <strong>chaidreamh inmhe\u00e1nach<\/strong>, caithfidh sti\u00farth\u00f3ir\u00ed bainist\u00edochta an dl\u00ed, an t-alt comhlachais, na rialacha n\u00f3s imeachta agus cinnt\u00ed bail\u00ed na scairshealbh\u00f3ir\u00ed a urram\u00fa. M\u00e1 sh\u00e1ra\u00edonn siad na dualgais seo, is f\u00e9idir leis an <strong>GmbH dam\u00e1ist\u00ed a \u00e9ileamh<\/strong>. Sa <strong>chaidreamh seachtrach<\/strong>, fanann an chumhacht ionada\u00edochta i leith tr\u00ed\u00fa p\u00e1irtithe bail\u00ed go bun\u00fasach, fi\u00fa m\u00e1 t\u00e1 an sti\u00farth\u00f3ir bainist\u00edochta <strong>tar \u00e9is oibleag\u00e1id toilithe a sh\u00e1r\u00fa go hinmhe\u00e1nach<\/strong>. D\u00e1 bhr\u00ed sin, baineann s\u00e1r\u00fa dualgais inmhe\u00e1naigh go pr\u00edomha le dliteanas an sti\u00farth\u00f3ra bhainist\u00edochta i leith an GmbH.   <\/p>\n\n<p class=\"wp-block-paragraph\">D\u00e1 bhr\u00ed sin, t\u00e1 <strong>freagracht mh\u00f3r<\/strong> ar na sti\u00farth\u00f3ir\u00ed bainist\u00edochta. Is f\u00e9idir le hearr\u00e1id\u00ed n\u00f3 s\u00e1ruithe ar dhualgais dochar a dh\u00e9anamh don GmbH, ach d\u2019fh\u00e9adfadh dliteanas pearsanta a bheith mar thoradh orthu freisin i gc\u00fains\u00ed \u00e1irithe. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-die-organisation-der-geschaftsfuhrung\">Eagr\u00fa na bainist\u00edochta<\/h3>\n\n<p class=\"wp-block-paragraph\">Ag brath ar an gcuideachta, is f\u00e9idir <strong>sti\u00farth\u00f3ir bainist\u00edochta amh\u00e1in n\u00f3 n\u00edos m\u00f3<\/strong> a bheith ann. Cinneann an t-alt comhlachais agus an iontr\u00e1il i gcl\u00e1r na gcuideachta\u00ed an bhfuil cead ag roinnt sti\u00farth\u00f3ir\u00ed bainist\u00edochta ionada\u00edocht a dh\u00e9anamh ina n-aonar, i gcomhph\u00e1irt n\u00f3 i gcomhph\u00e1irt le hionada\u00ed \u00fadaraithe (Prokurist). <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Mura bhfuil ach sti\u00farth\u00f3ir bainist\u00edochta amh\u00e1in ann, d\u00e9anann s\u00e9 ionada\u00edocht ar an GmbH ina aonar.<\/strong> M\u00e1 t\u00e1 <strong>roinnt sti\u00farth\u00f3ir\u00ed bainist\u00edochta ann,<\/strong> braitheann an ionada\u00edocht <strong>ar an alt comhlachais agus ar an iontr\u00e1il i gcl\u00e1r na gcuideachta\u00ed<\/strong>. Is f\u00e9idir leis an alt comhlachais ionada\u00edocht aonair, comhionada\u00edocht n\u00f3 ionada\u00edocht i gcomhph\u00e1irt le hionada\u00ed \u00fadaraithe a shol\u00e1thar. I gc\u00e1s comhph\u00e1irtithe gn\u00f3, t\u00e1 s\u00e9 r\u00edth\u00e1bhachtach c\u00e9n riail ionada\u00edochta at\u00e1 cl\u00e1raithe i gcl\u00e1r na gcuideachta\u00ed.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bestellung-und-abberufung\">Ceapach\u00e1n agus asbhaint<\/h3>\n\n<p class=\"wp-block-paragraph\">Is iad na <strong>scairshealbh\u00f3ir\u00ed a cheapann na sti\u00farth\u00f3ir\u00ed bainist\u00edochta<\/strong>. D\u00e9antar an cinneadh seo sa Chruinni\u00fa Ginear\u00e1lta agus t\u00e1 s\u00e9 ar cheann de na cumhachta\u00ed is t\u00e1bhachta\u00ed at\u00e1 ag na scairshealbh\u00f3ir\u00ed. <\/p>\n\n<p class=\"wp-block-paragraph\">Is f\u00e9idir <strong>scairshealbh\u00f3ir\u00ed iad f\u00e9in<\/strong> chomh maith le <strong>daoine seachtracha<\/strong> a cheapadh mar sti\u00farth\u00f3ir\u00ed bainist\u00edochta. Is \u00e9 an t-aon rud t\u00e1bhachtach n\u00e1 gur <strong>daoine n\u00e1d\u00fartha a bhfuil cumas gn\u00edmh acu<\/strong> iad. <\/p>\n\n<p class=\"wp-block-paragraph\">D\u00e1 bhr\u00ed sin, <strong>n\u00ed f\u00e9idir le duine dl\u00edtheanach a bheith ina sti\u00farth\u00f3ir bainist\u00edochta ar GmbH<\/strong>. Duine ar bith at\u00e1 <strong>ciontaithe go cr\u00edochnaitheach i bpr\u00edos\u00fanacht n\u00edos m\u00f3 n\u00e1 s\u00e9 mh\u00ed<\/strong> mar gheall ar chionta eacnama\u00edocha n\u00f3 maoine \u00e1irithe, t\u00e1 s\u00e9 <strong>eisiata<\/strong> \u00f3 bhainist\u00edocht GmbH. <strong>Tagann deireadh leis an gcosc tr\u00ed bliana<\/strong> tar \u00e9is don chiont\u00fa a bheith cr\u00edochnaitheach.  <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 an fh\u00e9idearthacht asbhainte chomh t\u00e1bhachtach c\u00e9anna. Is f\u00e9idir leis na scairshealbh\u00f3ir\u00ed sti\u00farth\u00f3ir bainist\u00edochta a <strong>asbhaint ag am ar bith<\/strong> go bun\u00fasach, fi\u00fa m\u00e1 t\u00e1 conradh ann. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 an st\u00e1das mar sti\u00farth\u00f3ir bainist\u00edochta agus aon chonradh fosta\u00edochta <strong>scartha \u00f3 thaobh an dl\u00ed de<\/strong>. Mar sin, n\u00ed chuireann asbhaint deireadh leis an gcaidreamh fosta\u00edochta go huathoibr\u00edoch. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-der-geschaftsfuhrer\">Dliteanas na sti\u00farth\u00f3ir\u00ed bainist\u00edochta<\/h3>\n\n<p class=\"wp-block-paragraph\">Caithfidh sti\u00farth\u00f3ir\u00ed bainist\u00edochta <strong>d\u00fathracht fir ghn\u00f3 ord\u00fail<\/strong> a chur i bhfeidhm agus an GmbH \u00e1 sti\u00faradh acu. T\u00e1 siad <strong>faoi dhliteanas pearsanta don GmbH m\u00e1 sh\u00e1ra\u00edonn siad a ndualgais go ciontach<\/strong> agus m\u00e1 tharla\u00edonn dam\u00e1iste don chuideachta d\u00e1 bharr. <\/p>\n\n<p class=\"wp-block-paragraph\">Tarla\u00edonn s\u00e1ruithe dualgais i gc\u00e1s \u00edoca\u00edochta\u00ed neamhdhleathacha, droch-chuntasa\u00edochta, neamhaird ar chinnt\u00ed bail\u00ed na scairshealbh\u00f3ir\u00ed, moill ar fhreagairt ar gh\u00e9arch\u00e9imeanna eacnama\u00edocha, s\u00e1ruithe ar oibleag\u00e1id\u00ed c\u00e1nach n\u00f3 \u00e1rachais sh\u00f3isialta agus gn\u00f3tha\u00ed lasmuigh den inni\u00falacht inmhe\u00e1nach. T\u00e1 an dliteanas <strong>ar an sti\u00farth\u00f3ir bainist\u00edochta go pearsanta agus n\u00edl s\u00e9 eisiata go huathoibr\u00edoch ag dliteanas teoranta an GmbH.<\/strong> <\/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 hamh\u00e1in go sti\u00farann an bhainist\u00edocht an gn\u00f3 laeth\u00fail. D\u00e9anann s\u00ed ionada\u00edocht ar an GmbH i leith an tsaoil sheachtraigh, cuireann s\u00ed cinnt\u00ed na scairshealbh\u00f3ir\u00ed i bhfeidhm agus t\u00e1 freagracht uirthi as bainist\u00edocht na cuideachta at\u00e1 sl\u00e1n \u00f3 thaobh an dl\u00ed de. \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-der-aufsichtsrat-der-gmbh\">Bord Maoirseachta an GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\">Is <strong>org\u00e1n rialaithe de chuid an GmbH \u00e9 an bord maoirseachta de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P29\/NOR40181337\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 29 GmbHG<\/a><\/strong>. D\u00e9anann s\u00e9 maoirseacht ar an mbainist\u00edocht agus cinnt\u00edonn s\u00e9 go ngn\u00edomha\u00edonn s\u00ed ar mhaithe le leas na cuideachta. <strong>Nearta\u00edonn s\u00e9 seo eagr\u00fa inmhe\u00e1nach<\/strong> an GmbH, rud a chrutha\u00edonn <strong>cothroma\u00edocht idir ceannaireacht agus maoirseacht<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00ed g\u00e1 go mbeadh Bord Maoirseachta ag gach GmbH. I gcuideachta\u00ed n\u00edos l\u00fa, is minic a bh\u00edonn s\u00e9 <strong>deonach<\/strong>. N\u00ed \u00e9ir\u00edonn s\u00e9 <strong>\u00e9igeantach de r\u00e9ir dl\u00ed<\/strong> ach \u00f3 mh\u00e9id n\u00f3 \u00f3 strucht\u00far \u00e1irithe amach.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-pflicht-zur-einrichtung-und-voraussetzungen\">Oibleag\u00e1id bunaithe agus ceanglais<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>T\u00e1 dualgas ann ceann a bhun\u00fa faoi choinn\u00edollacha dl\u00edthi\u00fala \u00a7 29 GmbHG:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>m\u00e1 t\u00e1 an caipiteal cl\u00e1raithe n\u00edos m\u00f3 n\u00e1 \u20ac 70,000 agus m\u00e1 t\u00e1 n\u00edos m\u00f3 n\u00e1 50 scairshealbh\u00f3ir ann ag an am c\u00e9anna<\/li>\n\n\n\n<li>m\u00e1 fhosta\u00edonn an GmbH n\u00edos m\u00f3 n\u00e1 300 fosta\u00ed ar an me\u00e1n<\/li>\n\n\n\n<li>m\u00e1 t\u00e1 an GmbH ina chomhph\u00e1irt\u00ed dliteanais phearsanta i gcomhph\u00e1irt\u00edocht theoranta agus m\u00e1 fhosta\u00edonn an GmbH, in \u00e9ineacht leis an KG seo, n\u00edos m\u00f3 n\u00e1 300 fosta\u00ed ar an me\u00e1n<\/li>\n\n\n\n<li>i gc\u00e1sanna gr\u00fapa at\u00e1 rialaithe ag an dl\u00ed agus cumaisc trasteorann le rannph\u00e1irt\u00edocht fostaithe<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Mura bhfuil aon cheann de na c\u00e1sanna seo i gceist, n\u00ed g\u00e1 do na scairshealbh\u00f3ir\u00ed bord maoirseachta a bhun\u00fa. Is f\u00e9idir leo, \u00e1fach, bord maoirseachta a chruth\u00fa go deonach m\u00e1s mian leo rial\u00fa breise a bheith acu ar an mbainist\u00edocht. <\/p>\n\n<p class=\"wp-block-paragraph\">Feabhsa\u00edonn an bun\u00fa go h\u00e1irithe <strong>rial\u00fa na bainist\u00edochta<\/strong>. Go h\u00e1irithe i gc\u00e1s cuideachta\u00ed n\u00edos m\u00f3, laghda\u00edtear an baol go nd\u00e9anfa\u00ed droch-chinnt\u00ed go suntasach d\u00e1 bharr sin. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kontrollfunktion-und-aufgaben\">Feidhm rialaithe agus tascanna<\/h3>\n\n<p class=\"wp-block-paragraph\">D\u00e9anann an <strong>bord maoirseachta maoirseacht lean\u00fanach ar an mbainist\u00edocht<\/strong>. Is \u00e9 an tasc l\u00e1rnach at\u00e1 aige n\u00e1 a chinnti\u00fa go ngn\u00edomha\u00edonn na sti\u00farth\u00f3ir\u00ed bainist\u00edochta ar mhaithe le leas an GmbH agus nach nd\u00e9anann siad droch-chinnt\u00ed. Sa chomhth\u00e9acs sin, n\u00ed dh\u00e9anann an bord maoirseachta idirghabh\u00e1il ghn\u00edomhach sa ghn\u00f3 laeth\u00fail. Ina ionad sin, seice\u00e1lann s\u00e9 an bhfuil an bhainist\u00edocht <strong>ag obair go cu\u00ed, go heacnama\u00edoch agus de r\u00e9ir an dl\u00ed<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Ina theannta sin, seice\u00e1lann s\u00e9 tuarasc\u00e1lacha na sti\u00farth\u00f3ir\u00ed bainist\u00edochta, riala\u00edonn s\u00e9 an fhorbairt eacnama\u00edoch, iarrann s\u00e9 faisn\u00e9is agus doicim\u00e9id, seice\u00e1lann s\u00e9 gn\u00f3tha\u00ed a dteasta\u00edonn toili\u00fa uathu, tuairisc\u00edonn s\u00e9 do na scairshealbh\u00f3ir\u00ed agus cabhra\u00edonn s\u00e9 le rial\u00fa na gcuntas bliant\u00fail, a mh\u00e9id a fhor\u00e1iltear d\u00f3 sin de r\u00e9ir an dl\u00ed, an ailt chomhlachais n\u00f3 na rialacha n\u00f3s imeachta.<\/p>\n\n<p class=\"wp-block-paragraph\">Ina theannta sin, is f\u00e9idir leis an mBord Maoirseachta a \u00e9ileamh go gcuirf\u00ed tuarasc\u00e1lacha faoina bhr\u00e1id go rialta. Ar an mbealach seo, coinn\u00edonn s\u00e9 foramharc ar staid eacnama\u00edoch an GmbH agus is f\u00e9idir leis idirghabh\u00e1il a dh\u00e9anamh go luath m\u00e1 thagann fadhbanna chun cinn. <\/p>\n\n<p class=\"wp-block-paragraph\">D\u00e1 bhr\u00ed sin, feidhm\u00edonn an Bord Maoirseachta mar <strong>\u00fadar\u00e1s rialaithe t\u00e1bhachtach<\/strong> a chrutha\u00edonn cobhsa\u00edocht agus muin\u00edn laistigh den chuideachta.<\/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\">\u201eCrutha\u00edonn an bord maoirseachta leibh\u00e9al rialaithe breise. Nearta\u00edonn s\u00e9 cobhsa\u00edocht an GmbH agus cinnt\u00edonn s\u00e9 n\u00edos m\u00f3 muin\u00edne i mbainist\u00edocht na cuideachta. \u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-der-beirat-als-freiwilliges-organ\">An Bord Comhairleach mar org\u00e1n deonach<\/h2>\n\n<p class=\"wp-block-paragraph\">N\u00ed <strong>org\u00e1n \u00e9igeantach reacht\u00fail de chuid an GmbH \u00e9 an bord comhairleach.<\/strong> N\u00ed thagann s\u00e9 chun cinn ach amh\u00e1in m\u00e1 fhor\u00e1iltear d\u00f3 san alt comhlachais, i gcinneadh scairshealbh\u00f3ir\u00ed n\u00f3 i rialacha an bhoird chomhairligh. Braitheann a thascanna go hioml\u00e1n ar an mbun\u00fas seo. Is f\u00e9idir leis an mbord comhairleach <strong>comhairle a thabhairt<\/strong>, <strong>idirghabh\u00e1il a dh\u00e9anamh<\/strong> idir scairshealbh\u00f3ir\u00ed agus an bhainist\u00edocht, <strong>seice\u00e1il a dh\u00e9anamh<\/strong> ar fhorchoime\u00e1dais toilithe n\u00f3 <strong>tascanna rialaithe a ghlacadh air f\u00e9in<\/strong>. N\u00ed fh\u00e9adfaidh a dhearadh, \u00e1fach, <strong>aon inni\u00falachta\u00ed \u00e9igeantacha de chuid an chruinnithe ghinear\u00e1lta, na bainist\u00edochta n\u00f3 boird maoirseachta at\u00e1 riachtanach de r\u00e9ir dl\u00ed a chur as an \u00e1ireamh.<\/strong>   <\/p>\n\n<p class=\"wp-block-paragraph\">Ba cheart do na scairshealbh\u00f3ir\u00ed an bord comhairleach a rial\u00e1il go beacht san alt comhlachais n\u00f3 i rialacha an bhoird chomhairligh. Sa chomhth\u00e9acs sin, leagann siad s\u00edos c\u00e9 a cheapann na baill, c\u00e9 chomh fada is a mhaireann an tr\u00e9imhse feidhme, an bhfaigheann na baill luach saothair, cad iad na cearta faisn\u00e9ise at\u00e1 acu, cad iad na cinnt\u00ed a dteasta\u00edonn a dtoili\u00fa uathu agus an dtugann siad comhairle amh\u00e1in n\u00f3 an nd\u00e9anann siad rial\u00fa freisin. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00d3s rud \u00e9 nach bhfuil aon cheanglais dhl\u00edthi\u00fala sheasta ann, is f\u00e9idir an Bord Comhairleach a <strong>oiri\u00fan\u00fa go sol\u00fabtha do riachtanais an GmbH<\/strong>. Sin go d\u00edreach a fh\u00e1gann go bhfuil s\u00e9 tarraingteach go h\u00e1irithe do chuideachta\u00ed at\u00e1 ag f\u00e1s. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-funktion-und-praktische-bedeutung\">Feidhm agus t\u00e1bhacht phraitici\u00fail<\/h3>\n\n<p class=\"wp-block-paragraph\">T\u00e1 <strong>t\u00e1bhacht phraitici\u00fail an bhoird chomhairligh ina shol\u00fabthacht<\/strong>. Is f\u00e9idir le cuideachta\u00ed \u00e9 a <strong>dhearadh go d\u00edreach mar a dh\u00e9anann ciall d\u00e1 gc\u00e1s f\u00e9in<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Is f\u00e9idir le bord comhairleach cabhr\u00fa le <strong>saineolas seachtrach a ionchorpr\u00fa<\/strong> gan org\u00e1n rialaithe docht cos\u00fail leis an mbord maoirseachta a bhun\u00fa. Go h\u00e1irithe i gc\u00e1s cinnt\u00ed casta, baineann go leor GmbHanna tairbhe as an bpeirspict\u00edocht bhreise seo. <\/p>\n\n<p class=\"wp-block-paragraph\">Is iad seo a leanas na gn\u00e1thr\u00e9ims\u00ed \u00fas\u00e1ide:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>forbairt strait\u00e9iseach na cuideachta<\/strong><\/li>\n\n\n\n<li><strong>taca\u00edocht le f\u00e1s n\u00f3 le hathstrucht\u00far\u00fa<\/strong><\/li>\n\n\n\n<li><strong>taca\u00edocht le cinnt\u00ed t\u00e1bhachtacha infheist\u00edochta<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-abgrenzung-zum-aufsichtsrat\">Idirdheal\u00fa \u00f3n mBord Maoirseachta<\/h3>\n\n<p class=\"wp-block-paragraph\">Comhl\u00edonann an <strong>Bord Comhairleach agus an Bord Maoirseachta feidhmeanna \u00e9ags\u00fala<\/strong>, fi\u00fa m\u00e1 dhealra\u00edonn siad a bheith cos\u00fail ar an gc\u00e9ad amharc.<\/p>\n\n<p class=\"wp-block-paragraph\">Is \u00e9 an difr\u00edocht is t\u00e1bhachta\u00ed n\u00e1 an <strong>st\u00e1das dl\u00edthi\u00fail<\/strong>. C\u00e9 go bhfuil an Bord Maoirseachta rialaithe ag an dl\u00ed agus go bhfuil dualgais rialaithe shoil\u00e9ire air, is f\u00e9idir an Bord Comhairleach a <strong>dhearadh go saor<\/strong>. Cinneann na scairshealbh\u00f3ir\u00ed iad f\u00e9in cad iad na tascanna a ghlacann s\u00e9 air f\u00e9in.  <\/p>\n\n<p class=\"wp-block-paragraph\">Feidhm\u00edonn an bord maoirseachta <strong>rial\u00fa ceangailteach ar an mbainist\u00edocht<\/strong>. Caithfidh s\u00e9 dualgais \u00e1irithe a chomhl\u00edonadh agus t\u00e1 s\u00e9 \u00e9igeantach de r\u00e9ir dl\u00ed i go leor c\u00e1sanna. Ar an l\u00e1imh eile, oibr\u00edonn an bord comhairleach ar bhealach <strong>comhairleach agus taca\u00edochta<\/strong>, gan feidhm rialaithe \u00e9igeantach.  <\/p>\n\n<p class=\"wp-block-paragraph\">Sa chleachtas, cialla\u00edonn s\u00e9 sin:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>D\u00e9anann an <strong>Bord Maoirseachta rial\u00fa ceangailteach<\/strong> agus is minic a bh\u00edonn s\u00e9 riachtanach de r\u00e9ir dl\u00ed<\/li>\n\n\n\n<li>Tugann an <strong>Bord Comhairleach comhairle shol\u00fabtha<\/strong> agus cuireann s\u00e9 \u00e9 f\u00e9in in oiri\u00faint don chuideachta<\/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\">\u201eD\u00e1 ghaire a bh\u00edonn Bord Comhairleach ina dhearadh iarbh\u00edr do thascanna tipici\u00fala Boird Maoirseachta, is ea is cruinne ba ch\u00f3ir a rang\u00fa dl\u00edthi\u00fail a scr\u00fad\u00fa.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-der-abschlussprufer-als-gesetzlich-relevante-kontrollstelle\">An t-ini\u00fach\u00f3ir reacht\u00fail mar chomhlacht rialaithe at\u00e1 \u00e1bhartha de r\u00e9ir dl\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">N\u00ed <strong>org\u00e1n clasaiceach de chuid gach GmbH \u00e9 an t-ini\u00fach\u00f3ir reacht\u00fail<\/strong>, mar n\u00ed sti\u00farann s\u00e9 an chuideachta, n\u00ed dh\u00e9anann s\u00e9 ionada\u00edocht uirthi i leith an tsaoil sheachtraigh agus n\u00ed dh\u00e9anann s\u00e9 cinnt\u00ed scairshealbh\u00f3ir\u00ed. \u00c9ir\u00edonn s\u00e9 t\u00e1bhachtach, \u00e1fach, m\u00e1 t\u00e1 dualgas ini\u00fachta ar an GmbH. Ansin <strong>ini\u00fachann s\u00e9 na cuntais bhliant\u00fala, seice\u00e1lann s\u00e9 rialtacht na cuntasa\u00edochta agus tuairisc\u00edonn s\u00e9 ar thoradh an ini\u00fachta.<\/strong> N\u00ed theasta\u00edonn ini\u00fach\u00f3ir reacht\u00fail \u00f3 GmbH beag nach bhfuil dualgas bord maoirseachta air.  <\/p>\n\n<p class=\"wp-block-paragraph\">M\u00e1 thagann dualgas ini\u00fachta ar an GmbH, <strong>comhl\u00e1na\u00edonn <\/strong>an t-ini\u00fach\u00f3ir reacht\u00fail <strong>an rial\u00fa inmhe\u00e1nach<\/strong> tr\u00ed ini\u00fachadh seachtrach.<\/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\">Dealra\u00edonn <strong>strucht\u00far org\u00e1in an GmbH a bheith sol\u00e9ite ar an gc\u00e9ad amharc<\/strong>, ach go praitici\u00fail tagann ceisteanna casta chun cinn go tapa. Go h\u00e1irithe agus cearta, dualgais agus freagrachta\u00ed \u00e1 ndearadh, is fi\u00fa <strong>comhairle dhl\u00edthi\u00fail a fh\u00e1il go luath<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Cabhra\u00edonn dl\u00edod\u00f3ir a bhfuil taith\u00ed aige le <strong>hearr\u00e1id\u00ed a sheachaint agus strucht\u00fair shoil\u00e9ire a chruth\u00fa<\/strong> a oibr\u00edonn go fadt\u00e9armach.<\/p>\n\n<p class=\"wp-block-paragraph\">Is iad na bunt\u00e1ist\u00ed nithi\u00fala n\u00e1:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Dearadh an ailt chomhlachais agus strucht\u00far na n-org\u00e1n ar bhealach at\u00e1 sl\u00e1n \u00f3 thaobh an dl\u00ed de<\/strong><\/li>\n\n\n\n<li><strong>Riosca\u00ed dliteanais phearsanta do scairshealbh\u00f3ir\u00ed agus do sti\u00farth\u00f3ir\u00ed bainist\u00edochta a sheachaint<\/strong><\/li>\n\n\n\n<li><strong>Rialacha soil\u00e9ire do phr\u00f3isis chinnteoireachta agus rialaithe<\/strong><\/li>\n<\/ul>\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\">\u201eAr an mbealach seo, cinnt\u00edonn t\u00fa nach bhfuil do GmbH eagraithe i gceart go foirmi\u00fail amh\u00e1in, ach go n-oibr\u00edonn s\u00e9 go h\u00e9ifeachtach agus go sl\u00e1n \u00f3 thaobh an dl\u00ed de sa saol laeth\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<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-972c8b74 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\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/ga\\\/bunu-cuideachta\\\/orgain-an-gmbh\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Cad iad na horg\\u00e1in a dteasta\\u00edonn \\u00f3 gach GmbH go h\\u00e9igeantach?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Teasta\\u00edonn bainist\\u00edocht agus cruinni\\u00fa ginear\\u00e1lta \\u00f3 gach GmbH. N\\u00edl bord maoirseachta \\u00e9igeantach ach i gc\\u00e1sanna \\u00e1irithe at\\u00e1 rialaithe ag an dl\\u00ed. T\\u00e1 bord comhairleach, \\u00e1fach, deonach.  \"}},{\"@type\":\"Question\",\"name\":\"C\\u00e9 at\\u00e1 i dteideal cad go d\\u00edreach a chinneadh i GmbH?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"D\\u00e9anann na scairshealbh\\u00f3ir\\u00ed cinneadh sa chruinni\\u00fa ginear\\u00e1lta maidir le ceapadh agus d\\u00edbirt na sti\\u00farth\\u00f3ir\\u00ed bainist\\u00edochta, formheas na r\\u00e1iteas airgeadais bliant\\u00fail, \\u00fas\\u00e1id brab\\u00fais, bearta caipitil, athruithe ar an gcomhaont\\u00fa comhlachais agus d\\u00edscaoileadh na cuideachta. Re\\u00e1cht\\u00e1lann an bhainist\\u00edocht an gn\\u00f3 laeth\\u00fail agus d\\u00e9anann s\\u00ed ionada\\u00edocht ar an GmbH go seachtrach. F\\u00e9adfaidh an comhaont\\u00fa comhlachais dualgais toilithe breise, tromlaigh, rialacha ionada\\u00edochta agus cearta faisn\\u00e9ise a shaini\\u00fa.  \"}},{\"@type\":\"Question\",\"name\":\"An dteasta\\u00edonn Bord Maoirseachta \\u00f3 gach GmbH?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"N\\u00ed hea, n\\u00ed theasta\\u00edonn bord maoirseachta \\u00f3 gach GmbH. N\\u00ed leagann an dl\\u00ed s\\u00edos \\u00e9 ach i gc\\u00e1sanna \\u00e1irithe, mar shampla i gc\\u00e1s strucht\\u00far cuideachta n\\u00edos m\\u00f3 n\\u00f3 caidrimh \\u00e1irithe gr\\u00fapa. Mar sin, \\u00e9ir\\u00edonn le go leor GmbHanna n\\u00edos l\\u00fa gan bord maoirseachta. Mura bhfuil aon cheann de na c\\u00e1sanna seo ann, f\\u00e9adfaidh na scairshealbh\\u00f3ir\\u00ed bord maoirseachta a bhun\\u00fa go deonach.   \"}},{\"@type\":\"Question\",\"name\":\"Cad \\u00e9 an difr\\u00edocht idir Bord Comhairleach agus Bord Maoirseachta go praitici\\u00fail?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"T\\u00e1 an bord maoirseachta rialaithe ag an dl\\u00ed agus t\\u00e1 f\\u00edorfheidhm rialaithe aige i leith na bainist\\u00edochta. Ar an l\\u00e1imh eile, is comhlacht deonach \\u00e9 an bord comhairleach a bhfuil s\\u00e9 mar aidhm aige comhairle a thabhairt, tionlacan a dh\\u00e9anamh n\\u00f3 idirghabh\\u00e1il a dh\\u00e9anamh. Go praitici\\u00fail, is f\\u00e9idir an bord comhairleach a dhearadh ar bhealach i bhfad n\\u00edos sol\\u00fabtha. Sin go d\\u00edreach an f\\u00e1th ar ch\\u00f3ir a r\\u00f3l a thuairisci\\u00fa go soil\\u00e9ir sa chomhaont\\u00fa comhlachais n\\u00f3 i rialach\\u00e1n d\\u00e1 chuid f\\u00e9in.   \"}},{\"@type\":\"Question\",\"name\":\"An f\\u00e9idir le scairshealbh\\u00f3ir\\u00ed treoracha a thabhairt don bhainist\\u00edocht?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sea, is f\\u00e9idir leis na scairshealbh\\u00f3ir\\u00ed treoracha a thabhairt don bhainist\\u00edocht. Go praitici\\u00fail, d\\u00e9antar \\u00e9 seo tr\\u00ed chinnt\\u00ed an chruinnithe ghinear\\u00e1lta n\\u00f3 tr\\u00ed rialach\\u00e1in sa chomhaont\\u00fa comhlachais. I gc\\u00e1s gn\\u00f3tha\\u00ed a dteasta\\u00edonn toili\\u00fa uathu, leagann an comhaont\\u00fa comhlachais s\\u00edos go gcaithfidh sti\\u00farth\\u00f3ir\\u00ed bainist\\u00edochta cinneadh scairshealbh\\u00f3ra n\\u00f3 toili\\u00fa \\u00f3 org\\u00e1n sonrach a fh\\u00e1il sula nd\\u00e9antar conradh.  \"}},{\"@type\":\"Question\",\"name\":\"Cad a tharla\\u00edonn m\\u00e1 dh\\u00e9anann sti\\u00farth\\u00f3ir bainist\\u00edochta earr\\u00e1id?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"M\\u00e1 dh\\u00e9anann sti\\u00farth\\u00f3ir bainist\\u00edochta bot\\u00fain, f\\u00e9adfaidh s\\u00e9 dochar a dh\\u00e9anamh don GmbH f\\u00e9in ar dt\\u00fas. T\\u00e1 an sti\\u00farth\\u00f3ir bainist\\u00edochta faoi dhliteanas pearsanta i leith an GmbH m\\u00e1 sh\\u00e1ra\\u00edonn s\\u00e9 a dhualgais go ciontach agus m\\u00e1 tharla\\u00edonn dam\\u00e1iste don GmbH d\\u00e1 bharr. \"}},{\"@type\":\"Question\",\"name\":\"C\\u00e9n f\\u00e1th a bhfuil an t-alt comhlachais chomh t\\u00e1bhachtach sin d\\u2019org\\u00e1in an GmbH?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Leagann an t-alt comhlachais s\\u00edos conas at\\u00e1 an GmbH eagraithe go hinmhe\\u00e1nach. Is f\\u00e9idir freagrachta\\u00ed, tromlaigh, rialacha ionada\\u00edochta agus gn\\u00f3tha\\u00ed a dteasta\\u00edonn toili\\u00fa uathu a rial\\u00fa n\\u00edos mionsonraithe ansin. Go h\\u00e1irithe i gc\\u00e1s go leor scairshealbh\\u00f3ir\\u00ed n\\u00f3 go leor sti\\u00farth\\u00f3ir\\u00ed bainist\\u00edochta, cuireann dearadh soil\\u00e9ir cosc ar choinbhleachta\\u00ed n\\u00edos d\\u00e9ana\\u00ed. Sin an f\\u00e1th go mb\\u00edonn an t-alt comhlachais chomh t\\u00e1bhachtach c\\u00e9anna leis an dl\\u00ed go minic le haghaidh obair phraitici\\u00fail na n-org\\u00e1n.   \"}},{\"@type\":\"Question\",\"name\":\"An org\\u00e1n i nd\\u00e1ir\\u00edre \\u00e9 an Bord Comhairleach?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"N\\u00edl an Bord Comhairleach rialaithe sa dl\\u00ed mar org\\u00e1n \\u00e9igeantach den GmbH ar an mbealach c\\u00e9anna leis an mbainist\\u00edocht, an Cruinni\\u00fa Ginear\\u00e1lta n\\u00f3, i gc\\u00e1sanna \\u00e1irithe, an Bord Maoirseachta. Go praitici\\u00fail, \\u00e1fach, buna\\u00edtear \\u00e9 go minic mar choiste breise chun comhairle n\\u00f3 rial\\u00fa a neart\\u00fa. Mar sin, braitheann s\\u00e9 go m\\u00f3r ar a dhearadh nithi\\u00fail an dtugtar org\\u00e1n air sa chiall n\\u00edos leithne. N\\u00ed h\\u00e9 an t-ainm at\\u00e1 cinntitheach \\u00f3 thaobh an dl\\u00ed de, ach cad iad na tascanna a thaisctear leis i nd\\u00e1ir\\u00edre.   \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6b30bb7b \" 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 iad na horg\u00e1in a dteasta\u00edonn \u00f3 gach GmbH go h\u00e9igeantach?<\/span><\/div><div class=\"uagb-faq-content\"><p>Teasta\u00edonn bainist\u00edocht agus cruinni\u00fa ginear\u00e1lta \u00f3 gach GmbH. N\u00edl bord maoirseachta \u00e9igeantach ach i gc\u00e1sanna \u00e1irithe at\u00e1 rialaithe ag an dl\u00ed. T\u00e1 bord comhairleach, \u00e1fach, deonach.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" 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\">C\u00e9 at\u00e1 i dteideal cad go d\u00edreach a chinneadh i GmbH?<\/span><\/div><div class=\"uagb-faq-content\"><p>D\u00e9anann na scairshealbh\u00f3ir\u00ed cinneadh sa chruinni\u00fa ginear\u00e1lta maidir le ceapadh agus d\u00edbirt na sti\u00farth\u00f3ir\u00ed bainist\u00edochta, formheas na r\u00e1iteas airgeadais bliant\u00fail, \u00fas\u00e1id brab\u00fais, bearta caipitil, athruithe ar an gcomhaont\u00fa comhlachais agus d\u00edscaoileadh na cuideachta. Re\u00e1cht\u00e1lann an bhainist\u00edocht an gn\u00f3 laeth\u00fail agus d\u00e9anann s\u00ed ionada\u00edocht ar an GmbH go seachtrach. F\u00e9adfaidh an comhaont\u00fa comhlachais dualgais toilithe breise, tromlaigh, rialacha ionada\u00edochta agus cearta faisn\u00e9ise a shaini\u00fa.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-af2c5f4e \" 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 dteasta\u00edonn Bord Maoirseachta \u00f3 gach GmbH?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00ed hea, n\u00ed theasta\u00edonn bord maoirseachta \u00f3 gach GmbH. N\u00ed leagann an dl\u00ed s\u00edos \u00e9 ach i gc\u00e1sanna \u00e1irithe, mar shampla i gc\u00e1s strucht\u00far cuideachta n\u00edos m\u00f3 n\u00f3 caidrimh \u00e1irithe gr\u00fapa. Mar sin, \u00e9ir\u00edonn le go leor GmbHanna n\u00edos l\u00fa gan bord maoirseachta. Mura bhfuil aon cheann de na c\u00e1sanna seo ann, f\u00e9adfaidh na scairshealbh\u00f3ir\u00ed bord maoirseachta a bhun\u00fa go deonach.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-d298f0ea \" 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 Bord Comhairleach agus Bord Maoirseachta go praitici\u00fail?<\/span><\/div><div class=\"uagb-faq-content\"><p>T\u00e1 an bord maoirseachta rialaithe ag an dl\u00ed agus t\u00e1 f\u00edorfheidhm rialaithe aige i leith na bainist\u00edochta. Ar an l\u00e1imh eile, is comhlacht deonach \u00e9 an bord comhairleach a bhfuil s\u00e9 mar aidhm aige comhairle a thabhairt, tionlacan a dh\u00e9anamh n\u00f3 idirghabh\u00e1il a dh\u00e9anamh. Go praitici\u00fail, is f\u00e9idir an bord comhairleach a dhearadh ar bhealach i bhfad n\u00edos sol\u00fabtha. Sin go d\u00edreach an f\u00e1th ar ch\u00f3ir a r\u00f3l a thuairisci\u00fa go soil\u00e9ir sa chomhaont\u00fa comhlachais n\u00f3 i rialach\u00e1n d\u00e1 chuid f\u00e9in.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-643a35e9 \" 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 le scairshealbh\u00f3ir\u00ed treoracha a thabhairt don bhainist\u00edocht?<\/span><\/div><div class=\"uagb-faq-content\"><p>Sea, is f\u00e9idir leis na scairshealbh\u00f3ir\u00ed treoracha a thabhairt don bhainist\u00edocht. Go praitici\u00fail, d\u00e9antar \u00e9 seo tr\u00ed chinnt\u00ed an chruinnithe ghinear\u00e1lta n\u00f3 tr\u00ed rialach\u00e1in sa chomhaont\u00fa comhlachais. I gc\u00e1s gn\u00f3tha\u00ed a dteasta\u00edonn toili\u00fa uathu, leagann an comhaont\u00fa comhlachais s\u00edos go gcaithfidh sti\u00farth\u00f3ir\u00ed bainist\u00edochta cinneadh scairshealbh\u00f3ra n\u00f3 toili\u00fa \u00f3 org\u00e1n sonrach a fh\u00e1il sula nd\u00e9antar conradh.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5f93e920 \" 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 a tharla\u00edonn m\u00e1 dh\u00e9anann sti\u00farth\u00f3ir bainist\u00edochta earr\u00e1id?<\/span><\/div><div class=\"uagb-faq-content\"><p>M\u00e1 dh\u00e9anann sti\u00farth\u00f3ir bainist\u00edochta bot\u00fain, f\u00e9adfaidh s\u00e9 dochar a dh\u00e9anamh don GmbH f\u00e9in ar dt\u00fas. T\u00e1 an sti\u00farth\u00f3ir bainist\u00edochta faoi dhliteanas pearsanta i leith an GmbH m\u00e1 sh\u00e1ra\u00edonn s\u00e9 a dhualgais go ciontach agus m\u00e1 tharla\u00edonn dam\u00e1iste don GmbH d\u00e1 bharr. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e0dfe2b7 \" 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\">C\u00e9n f\u00e1th a bhfuil an t-alt comhlachais chomh t\u00e1bhachtach sin d\u2019org\u00e1in an GmbH?<\/span><\/div><div class=\"uagb-faq-content\"><p>Leagann an t-alt comhlachais s\u00edos conas at\u00e1 an GmbH eagraithe go hinmhe\u00e1nach. Is f\u00e9idir freagrachta\u00ed, tromlaigh, rialacha ionada\u00edochta agus gn\u00f3tha\u00ed a dteasta\u00edonn toili\u00fa uathu a rial\u00fa n\u00edos mionsonraithe ansin. Go h\u00e1irithe i gc\u00e1s go leor scairshealbh\u00f3ir\u00ed n\u00f3 go leor sti\u00farth\u00f3ir\u00ed bainist\u00edochta, cuireann dearadh soil\u00e9ir cosc ar choinbhleachta\u00ed n\u00edos d\u00e9ana\u00ed. Sin an f\u00e1th go mb\u00edonn an t-alt comhlachais chomh t\u00e1bhachtach c\u00e9anna leis an dl\u00ed go minic le haghaidh obair phraitici\u00fail na n-org\u00e1n.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3c6d503b \" 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 org\u00e1n i nd\u00e1ir\u00edre \u00e9 an Bord Comhairleach?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00edl an Bord Comhairleach rialaithe sa dl\u00ed mar org\u00e1n \u00e9igeantach den GmbH ar an mbealach c\u00e9anna leis an mbainist\u00edocht, an Cruinni\u00fa Ginear\u00e1lta n\u00f3, i gc\u00e1sanna \u00e1irithe, an Bord Maoirseachta. Go praitici\u00fail, \u00e1fach, buna\u00edtear \u00e9 go minic mar choiste breise chun comhairle n\u00f3 rial\u00fa a neart\u00fa. Mar sin, braitheann s\u00e9 go m\u00f3r ar a dhearadh nithi\u00fail an dtugtar org\u00e1n air sa chiall n\u00edos leithne. N\u00ed h\u00e9 an t-ainm at\u00e1 cinntitheach \u00f3 thaobh an dl\u00ed de, ach cad iad na tascanna a thaisctear leis i nd\u00e1ir\u00edre.   <\/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":"Org\u00e1in an GmbH Is iad org\u00e1in GmbH de chuid na hOstaire na comhlachta\u00ed tr\u00edna nd\u00e9anann an chuideachta a toil a fhoirmi\u00fa, gn\u00f3 a sheoladh, gn\u00edomh\u00fa go dl\u00edthi\u00fail i leith an &#8230;","protected":false},"author":94,"featured_media":147752,"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-147749","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\/Organe.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Organe-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":"Org\u00e1in an GmbH Is iad org\u00e1in GmbH de chuid na hOstaire na comhlachta\u00ed tr\u00edna nd\u00e9anann an chuideachta a toil a fhoirmi\u00fa, gn\u00f3 a sheoladh, gn\u00edomh\u00fa go dl\u00edthi\u00fail i leith an ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/147749","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=147749"}],"version-history":[{"count":2,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/147749\/revisions"}],"predecessor-version":[{"id":161263,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/147749\/revisions\/161263"}],"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\/147752"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/media?parent=147749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/categories?post=147749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/tags?post=147749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}