{"id":160321,"date":"2026-06-02T12:00:00","date_gmt":"2026-06-02T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/bunu-cuideachta\/laghdu-caipitil-gmbh\/"},"modified":"2026-06-02T12:55:24","modified_gmt":"2026-06-02T10:55:24","slug":"laghdu-caipitil-gmbh","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ga\/bunu-cuideachta\/laghdu-caipitil-gmbh\/","title":{"rendered":"Laghd\u00fa Caipitil GmbH"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Laghd\u00fa Caipitil GmbH<\/h2><ul><li><a href=\"#h-kapitalherabsetzung-gmbh\" data-level=\"2\">Laghd\u00fa Caipitil GmbH<\/a><\/li><li><a href=\"#h-voraussetzungen-der-kapitalherabsetzung\" data-level=\"2\">Ceanglais maidir le laghd\u00fa caipitil<\/a><ul><li><a href=\"#h-mindeststammkapital-und-grenzen\" data-level=\"3\">\u00cdosmh\u00e9id scaireanna caipitil agus teorainneacha<\/a><\/li><\/ul><\/li><li><a href=\"#h-arten-der-kapitalherabsetzung\" data-level=\"2\">Cine\u00e1lacha laghdaithe caipitil<\/a><ul><li><a href=\"#h-ordentliche-kapitalherabsetzung\" data-level=\"3\">Gn\u00e1thlaghd\u00fa caipitil<\/a><\/li><li><a href=\"#h-nominelle-kapitalherabsetzung\" data-level=\"3\">Laghd\u00fa caipitil ainmni\u00fail<\/a><\/li><li><a href=\"#h-vereinfachte-kapitalherabsetzung\" data-level=\"3\">Laghd\u00fa caipitil simplithe<\/a><\/li><li><a href=\"#h-kapitalherabsetzung-durch-einziehung-von-geschaftsanteilen\" data-level=\"3\">Laghd\u00fa caipitil tr\u00ed scaireanna gn\u00f3 a cheal\u00fa<\/a><\/li><\/ul><\/li><li><a href=\"#h-ablauf-der-kapitalherabsetzung\" data-level=\"2\">Pr\u00f3iseas an laghdaithe caipitil<\/a><ul><li><a href=\"#h-wirksamkeit-der-kapitalherabsetzung\" data-level=\"3\">\u00c9ifeacht\u00falacht an laghdaithe caipitil<\/a><\/li><\/ul><\/li><li><a href=\"#h-glaubigerschutz-im-verfahren\" data-level=\"2\">Cosaint creidi\u00fanaithe sa n\u00f3s imeachta<\/a><ul><li><a href=\"#h-sperrfristen-und-sicherstellung-von-forderungen\" data-level=\"3\">Tr\u00e9imhs\u00ed feithimh agus urr\u00fa \u00e9ileamh<\/a><\/li><\/ul><\/li><li><a href=\"#h-zweck-und-praktische-anwendung\" data-level=\"2\">Cusp\u00f3ir agus feidhm phraitici\u00fail<\/a><ul><li><a href=\"#h-kapitalruckfuhrung-an-gesellschafter\" data-level=\"3\">Caipiteal a thabhairt ar ais do scairshealbh\u00f3ir\u00ed<\/a><\/li><li><a href=\"#h-bilanzbereinigung-und-verlustausgleich\" data-level=\"3\">Coigeart\u00fa cl\u00e1r comhardaithe agus c\u00faiteamh caillteanais<\/a><\/li><\/ul><\/li><li><a href=\"#h-risiken-und-haftung\" data-level=\"2\">Riosca\u00ed agus dliteanas<\/a><\/li><li><a href=\"#h-wirtschaftliche-auswirkungen\" data-level=\"2\">Tionchair eacnama\u00edocha<\/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-kapitalherabsetzung-gmbh\">Laghd\u00fa Caipitil GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\">Is \u00e9ard at\u00e1 i gceist le <strong>laghd\u00fa caipitil GmbH<\/strong> n\u00e1 <strong>laghd\u00fa spriocdh\u00edrithe ar an scaireanna caipitil at\u00e1 leagtha s\u00edos in airteagail chomhlachais na cuideachta<\/strong>. Is ionann \u00e9 agus <strong>athr\u00fa foirmi\u00fail ar na hairteagail chomhlachais<\/strong> agus chun go mbeidh s\u00e9 <strong>\u00e9ifeachtach, n\u00ed m\u00f3r \u00e9 a chl\u00e1r\u00fa sa chl\u00e1r na gcuideachta\u00ed (Firmenbuch)<\/strong>. \u00d3 thaobh \u00e1bhair de, is f\u00e9idir cusp\u00f3ir\u00ed \u00e9ags\u00fala a bheith leis. Ar thaobh amh\u00e1in, ceada\u00edonn s\u00e9 <strong>caipiteal a thabhairt ar ais do na scairshealbh\u00f3ir\u00ed<\/strong>, agus ar an taobh eile, feidhm\u00edonn s\u00e9 chun <strong>caillteanais a ghlanadh agus an cl\u00e1r comhardaithe a chur in oiri\u00faint don r\u00e9altacht eacnama\u00edoch<\/strong>. T\u00e1 s\u00e9 r\u00edth\u00e1bhachtach go gcomhl\u00edonann an scaireanna caipitil <strong>feidhm chosanta do chreidi\u00fanaithe<\/strong> freisin, agus is \u00e9 sin an f\u00e1th go bhfuil gach laghd\u00fa caipitil faoi r\u00e9ir ceanglais dhl\u00edthi\u00fala dhian, go h\u00e1irithe de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P54\/NOR40258371\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7\u00a7<\/strong> <strong>54<\/strong> <strong>ff<\/strong> <strong>GmbHG<\/strong><\/a>.    <\/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 \u00e9ard is <strong>laghd\u00fa caipitil sa GmbH<\/strong> ann n\u00e1 <strong>laghd\u00fa ar an scaireanna caipitil<\/strong>, a dh\u00e9antar tr\u00ed <strong>athr\u00fa ar na hairteagail chomhlachais<\/strong> agus a fhreastala\u00edonn ar <strong>chaipiteal a thabhairt ar ais do scairshealbh\u00f3ir\u00ed<\/strong> n\u00f3 ar <strong>chaillteanais a ch\u00faiteamh<\/strong>.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"\" alt=\"Laghd\u00fa caipitil sa GmbH m\u00ednithe go simpl\u00ed. Pr\u00f3iseas, ceanglais agus riosca\u00ed curtha i l\u00e1thair go soil\u00e9ir\" >\r\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\">\u201eBreathna\u00edonn laghd\u00fa caipitil mar ch\u00e9im shimpl\u00ed ar an gc\u00e9ad amharc, ach i nd\u00e1ir\u00edre is \u00e9 an cur i bhfeidhm n\u00e9ata a chinneann an bhfuil s\u00e9 sl\u00e1n \u00f3 thaobh an dl\u00ed de n\u00f3 an spreagfaidh s\u00e9 fadhbanna n\u00edos d\u00e9ana\u00ed\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-voraussetzungen-der-kapitalherabsetzung\">Ceanglais maidir le laghd\u00fa caipitil<\/h2>\n\n<p class=\"wp-block-paragraph\">N\u00ed c\u00e9im dearaidh shaor \u00e9 <strong>laghd\u00fa caipitil GmbH<\/strong>, ach t\u00e1 s\u00e9 <strong>ceangailte le ceanglais dhl\u00edthi\u00fala shoil\u00e9ire<\/strong>. Is \u00e9 an pointe is t\u00e1bhachta\u00ed n\u00e1 gur <strong>athr\u00fa ar na hairteagail chomhlachais<\/strong> \u00e9 gach laghd\u00fa. N\u00ed m\u00f3r do na scairshealbh\u00f3ir\u00ed cinneadh gn\u00edomhach a dh\u00e9anamh agus an t-athr\u00fa a rith go foirmi\u00fail.  <\/p>\n\n<p class=\"wp-block-paragraph\">Chun go mbeadh laghd\u00fa caipitil incheadaithe ar chor ar bith, n\u00ed m\u00f3r na bun\u00fasacha seo a leanas go h\u00e1irithe a chomhl\u00edonadh:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>R\u00fan \u00f3 na scairshealbh\u00f3ir\u00ed le tromlach tr\u00ed cheathr\u00fa agus saini\u00fa ar mh\u00e9id agus ar chusp\u00f3ir an laghdaithe<\/strong><\/li>\n\n\n\n<li><strong>Athr\u00fa ar na hairteagail chomhlachais i bhfoirm gn\u00edomha n\u00f3taireachta<\/strong><\/li>\n\n\n\n<li><strong>Cl\u00e1r\u00fa sa chl\u00e1r na gcuideachta\u00ed mar choinn\u00edoll \u00e9ifeacht\u00falachta<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Gan na c\u00e9imeanna seo, fanann an beart neamhbhail\u00ed \u00f3 thaobh an dl\u00ed de. Ag an am c\u00e9anna, l\u00e9ir\u00edtear bunphrionsabal an dl\u00ed anseo. N\u00ed leis na scairshealbh\u00f3ir\u00ed amh\u00e1in an scaireanna caipitil, ach comhl\u00edonann s\u00e9 <strong>feidhm chosanta do chreidi\u00fanaithe<\/strong> freisin.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ina theannta sin, n\u00ed m\u00f3r cusp\u00f3ir an laghdaithe caipitil a leagan s\u00edos go soil\u00e9ir. Is iad na gn\u00e1thspriocanna n\u00e1 <strong>caipiteal a thabhairt ar ais<\/strong> n\u00f3 <strong>an cl\u00e1r comhardaithe a athstrucht\u00far\u00fa<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-mindeststammkapital-und-grenzen\">\u00cdosmh\u00e9id scaireanna caipitil agus teorainneacha<\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00ed faoi na scairshealbh\u00f3ir\u00ed amh\u00e1in at\u00e1 s\u00e9 c\u00e9 mh\u00e9ad is f\u00e9idir an caipiteal a laghd\u00fa. Leagann an dl\u00ed <strong>teorainneacha airgeadais \u00edosta soil\u00e9ire<\/strong> s\u00edos nach m\u00f3r a sh\u00e1r\u00fa.<\/p>\n\n<p class=\"wp-block-paragraph\">Is \u00e9 \u20ac <strong>10,000.-<\/strong> <strong>\u00edosmh\u00e9id scaireanna caipitil GmbH de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6\/NOR40258368\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 6 GmbHG<\/a><\/strong>. T\u00e1 an teorainn seo \u00e9igeantach agus n\u00ed fh\u00e9adfar dul faoina bun fi\u00fa tr\u00ed laghd\u00fa caipitil. <\/p>\n\n<p class=\"wp-block-paragraph\">Ina theannta sin, t\u00e1 srianta breise ann ag leibh\u00e9al na rann\u00edoca\u00edochta\u00ed aonair:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u00ed m\u00f3r do gach rann\u00edoca\u00edocht scaire a bheith ar a laghad \u20ac<\/strong> <strong>70.-<\/strong><\/li>\n\n\n\n<li><strong>N\u00ed m\u00f3r don strucht\u00far caipitil fanacht inrianaithe agus cothrom<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Freastala\u00edonn na teorainneacha seo ar chusp\u00f3ir soil\u00e9ir, mar cinnt\u00edonn siad go bhfuil <strong>\u00edosmh\u00e9id s\u00f3cmhainn\u00ed dliteanais<\/strong> ag an GmbH f\u00f3s. Is facht\u00f3ir r\u00edth\u00e1bhachtach muin\u00edne \u00e9 sin go h\u00e1irithe do chomhph\u00e1irtithe gn\u00f3 agus do bhainc. <\/p>\n\n<p class=\"wp-block-paragraph\">Ina theannta sin, n\u00ed fh\u00e9adfaidh an laghd\u00fa caipitil a bheith ina ch\u00fais le fol\u00fa na cuideachta go heacnama\u00edoch. D\u00e1 bhr\u00ed sin, caithfidh aon duine a tharraing\u00edonn caipiteal amach a sheice\u00e1il i gc\u00f3na\u00ed an bhfuil an GmbH f\u00f3s <strong>leachtach agus s\u00f3cmhainneach go leor<\/strong> ina dhiaidh sin. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-arten-der-kapitalherabsetzung\">Cine\u00e1lacha laghdaithe caipitil<\/h2>\n\n<p class=\"wp-block-paragraph\">N\u00ed pr\u00f3iseas aonfhoirmeach \u00e9 an laghd\u00fa caipitil. D\u00e9anann an dl\u00ed idirdheal\u00fa idir roinnt cine\u00e1lacha a bhfuil difr\u00edocht shuntasach eatarthu \u00f3 thaobh cusp\u00f3ra agus iarmhairt\u00ed de. <\/p>\n\n<p class=\"wp-block-paragraph\">Go bun\u00fasach, is f\u00e9idir idirdheal\u00fa a dh\u00e9anamh idir ceithre phr\u00edomhchine\u00e1l:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Gn\u00e1thlaghd\u00fa caipitil<\/strong><\/li>\n\n\n\n<li><strong>Laghd\u00fa caipitil ainmni\u00fail<\/strong><\/li>\n\n\n\n<li><strong>Laghd\u00fa caipitil simplithe<\/strong><\/li>\n\n\n\n<li><strong>Laghd\u00fa caipitil tr\u00ed scaireanna gn\u00f3 a cheal\u00fa<\/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\">\u201eT\u00e1 sprioc dhifri\u00fail ag gach leagan agus t\u00e1 ceanglais dhl\u00edthi\u00fala dhifri\u00fala ag baint leis. D\u00e1 bhr\u00ed sin, t\u00e1 s\u00e9 t\u00e1bhachtach an fhoirm chu\u00ed a roghn\u00fa don tionscadal faoi seach. \u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-ordentliche-kapitalherabsetzung\">Gn\u00e1thlaghd\u00fa caipitil<\/h3>\n\n<p class=\"wp-block-paragraph\">Is \u00e9 an <strong>gn\u00e1thlaghd\u00fa caipitil<\/strong> de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P54\/NOR40258371\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 54 GmbHG<\/a> an fhoirm chlasaiceach agus ag an am c\u00e9anna an fhoirm is d\u00e9ine. \u00das\u00e1idtear \u00e9 i gc\u00f3na\u00ed nuair a <strong>shreabhann s\u00f3cmhainn\u00ed amach as an GmbH i nd\u00e1ir\u00edre<\/strong>, mar shampla tr\u00ed ais\u00edoca\u00edocht do na scairshealbh\u00f3ir\u00ed n\u00f3 tr\u00ed shaoradh \u00f3 oibleag\u00e1id\u00ed rann\u00edoca\u00edochta. <\/p>\n\n<p class=\"wp-block-paragraph\">Go beacht toisc go bhf\u00e1gann airgead an chuideachta, leagann an dl\u00ed ceanglais an-ard s\u00edos. T\u00e9ann an beart i bhfeidhm go d\u00edreach ar an <strong>gciste dliteanais do chreidi\u00fanaithe<\/strong> mar a thugtar air. D\u00e1 bhr\u00ed sin, \u00e9il\u00edonn an reacht\u00f3ir <strong>n\u00f3s imeachta foirmi\u00fail le roinnt meicn\u00edochta\u00ed cosanta<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Is iad gn\u00e1thghn\u00e9ithe an ghn\u00e1thlaghdaithe caipitil n\u00e1:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00cdoca\u00edocht le scairshealbh\u00f3ir\u00ed n\u00f3 laghd\u00fa ar rann\u00edoca\u00edochta\u00ed gan \u00edoc<\/strong><\/li>\n\n\n\n<li><strong>N\u00f3s imeachta dian le cosaint creidi\u00fanaithe<\/strong><\/li>\n\n\n\n<li><strong>Pr\u00f3iseas ilch\u00e9imneach le tr\u00e9imhs\u00ed feithimh<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Go praitici\u00fail, \u00fas\u00e1idtear an fhoirm seo go minic nuair a bh\u00edonn <strong>an iomarca caipitil ceangailte<\/strong> ag GmbH n\u00f3 nuair is mian le scairshealbh\u00f3ir\u00ed leachtacht a tharraingt siar d&#8217;aon ghn\u00f3. Ag an am c\u00e9anna, is \u00e9 an leagan is cont\u00fairt\u00ed \u00e9 mar is f\u00e9idir le hearr\u00e1id\u00ed a bheith ina gc\u00fais le <strong>dliteanas n\u00f3 neamhni\u00fa an phr\u00f3isis<\/strong> go tapa. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-nominelle-kapitalherabsetzung\">Laghd\u00fa caipitil ainmni\u00fail<\/h3>\n\n<p class=\"wp-block-paragraph\">Oibr\u00edonn an <strong>laghd\u00fa caipitil ainmni\u00fail<\/strong> ar bhealach bun\u00fasach difri\u00fail. Anseo fanann na s\u00f3cmhainn\u00ed sa chuideachta, ach <strong>laghda\u00edtear an scaireanna caipitil go huimhri\u00fail<\/strong> chun caillteanais a ch\u00faiteamh go feice\u00e1lach. <\/p>\n\n<p class=\"wp-block-paragraph\">Is f\u00e9idir smaoineamh air seo mar <strong>choigeart\u00fa ar luachanna cuntasa\u00edochta<\/strong>. Cuirtear an r\u00e9altacht eacnama\u00edoch in oiri\u00faint don l\u00e9iri\u00fa dl\u00edthi\u00fail. N\u00ed shreabhann aon airgead amach, ach d\u00e9antar an cl\u00e1r comhardaithe a &#8220;ghlanadh&#8221;.  <\/p>\n\n<p class=\"wp-block-paragraph\">Pr\u00edomhthr\u00e9ithe an leagain seo:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Gan aon \u00edoca\u00edocht le scairshealbh\u00f3ir\u00ed<\/strong><\/li>\n\n\n\n<li><strong>Beart glan cl\u00e1ir chomhardaithe chun caillteanais a chl\u00fadach<\/strong><\/li>\n\n\n\n<li><strong>Feabhs\u00fa ar l\u00e9iri\u00fa staid an chothromais<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u00das\u00e1idtear an fhoirm seo go minic nuair a bh\u00edonn caillteanais tabhaithe ag GmbH agus nach n-oireann an scaireanna caipitil tuairiscithe do staid iarbh\u00edr na s\u00f3cmhainn\u00ed a thuilleadh. Crutha\u00edonn s\u00e9 <strong>soil\u00e9ireacht agus tr\u00e9dhearcacht<\/strong> ar\u00eds gan ualach a chur ar leachtacht. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 s\u00e9 t\u00e1bhachtach freisin go bhfuil <strong>rialacha \u00a7\u00a7<\/strong> <strong>54<\/strong> <strong>ff<\/strong> <strong>GmbHG infheidhme i bprionsabal<\/strong> ar an laghd\u00fa caipitil ainmni\u00fail. Murab ionann agus an gn\u00e1thlaghd\u00fa caipitil, f\u00e9adfaidh <strong>m\u00e9id iarmharach na rann\u00edoca\u00edochta scaire aonair titim faoi bhun \u20ac<\/strong> <strong>70.- sa ch\u00e1s seo.<\/strong> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-vereinfachte-kapitalherabsetzung\">Laghd\u00fa caipitil simplithe<\/h3>\n\n<p class=\"wp-block-paragraph\">Is foirm speisialta den laghd\u00fa ainmni\u00fail \u00e9 an <strong>laghd\u00fa caipitil simplithe<\/strong> de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/1906\/58\/P59\/NOR12160328\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 59 GmbHG<\/a>. N\u00ed fhreastala\u00edonn s\u00e9 ach ar <strong>chaillteanais cl\u00e1ir chomhardaithe a chl\u00fadach agus an chuideachta a athstrucht\u00far\u00fa go huimhri\u00fail<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ach n\u00edl s\u00e9 <strong>incheadaithe ach amh\u00e1in<\/strong> m\u00e1s rud \u00e9 go bhfuil <strong>caillteanas cl\u00e1ir chomhardaithe at\u00e1 le tuairisci\u00fa murach sin le cl\u00fadach<\/strong> agus, m\u00e1s g\u00e1, go bhfuil m\u00e9id le <strong>cur sa ch\u00falchiste caipitil srianta<\/strong>. <strong>N\u00edl s\u00e9 ceadaithe<\/strong> <strong>\u00edoca\u00edocht<\/strong> a dh\u00e9anamh le scairshealbh\u00f3ir\u00ed san fhoirm seo. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 an bunt\u00e1iste r\u00edth\u00e1bhachtach sa <strong>n\u00f3s imeachta simplithe<\/strong>. \u00d3s rud \u00e9 nach sreabhann aon airgead chuig scairshealbh\u00f3ir\u00ed, maola\u00edonn an dl\u00ed ceanglais \u00e1irithe, go h\u00e1irithe maidir le cosaint creidi\u00fanaithe. <\/p>\n\n<p class=\"wp-block-paragraph\">Is iad seo a leanas na gn\u00e9ithe tipici\u00fala:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Gan aon \u00edoca\u00edocht n\u00f3 saoradh \u00f3 dhliteanas do na scairshealbh\u00f3ir\u00ed<\/strong><\/li>\n\n\n\n<li><strong>F\u00f3cas ar chl\u00fadach caillteanais agus athstrucht\u00far\u00fa cl\u00e1ir chomhardaithe<\/strong><\/li>\n\n\n\n<li><strong>N\u00f3s imeachta \u00e9ascaithe gan glao cuimsitheach ar chreidi\u00fanaithe<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Go praitici\u00fail, t\u00e1 an leagan seo oiri\u00fanach go h\u00e1irithe do chuideachta\u00ed ar mian leo a <strong>gcl\u00e1r comhardaithe a chobhs\u00fa go tapa<\/strong> gan leachtacht a chailleadh. Is ionstraim \u00ed a \u00fas\u00e1idtear go minic i gc\u00e1s deacrachta\u00ed eacnama\u00edocha mar go bhfuil s\u00ed strucht\u00fartha go soil\u00e9ir \u00f3 thaobh an dl\u00ed de agus gur f\u00e9idir \u00ed a chur i bhfeidhm go r\u00e9as\u00fanta \u00e9ifeachtach. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalherabsetzung-durch-einziehung-von-geschaftsanteilen\">Laghd\u00fa caipitil tr\u00ed scaireanna gn\u00f3 a cheal\u00fa<\/h3>\n\n<p class=\"wp-block-paragraph\">Is <strong>c\u00e1s speisialta<\/strong> \u00e9 an <strong>laghd\u00fa caipitil tr\u00ed scaireanna gn\u00f3 a cheal\u00fa<\/strong> de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P58\/NOR12040504\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 58 GmbHG<\/a>. Is <strong>c\u00e1s dl\u00edthi\u00fail speisialta \u00e9 le ceanglais dhl\u00fatha<\/strong>. N\u00ed h\u00e9 an gn\u00e1thbhealach caighde\u00e1nach \u00e9 le haghaidh laghd\u00fa caipitil, ach n\u00edl s\u00e9 incheadaithe ach sna c\u00e1sanna d\u00e1 bhfor\u00e1iltear sa dl\u00ed.  <\/p>\n\n<p class=\"wp-block-paragraph\">Sa ch\u00e1s seo, d\u00e9antar scaireanna gn\u00f3 a <strong>cheal\u00fa agus a scriosadh<\/strong>, rud a laghda\u00edonn an scaireanna caipitil go huathoibr\u00edoch. Murab ionann agus foirmeacha eile, n\u00ed h\u00e9 an cl\u00e1r comhardaithe n\u00f3 an \u00edoca\u00edocht at\u00e1 sa tulra anseo, ach an <strong>t-athr\u00fa ar strucht\u00far na scairshealbh\u00f3ir\u00ed<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Baineann s\u00e9 go pr\u00edomha le cuideachta\u00ed ina n-\u00fas\u00e1idtear na <strong>s\u00f3cmhainn\u00ed de r\u00e9ir a ch\u00e9ile<\/strong> n\u00f3 ina bhfuil siad ann <strong>ar feadh tr\u00e9imhse \u00e1irithe amh\u00e1in<\/strong>. C\u00e9 gur f\u00e9idir leis r\u00f3l a imirt freisin in athruithe ar chiorcal na scairshealbh\u00f3ir\u00ed, n\u00ed gn\u00e1thch\u00e1s caighde\u00e1nach \u00e9 den laghd\u00fa caipitil. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00c9il\u00edonn an leagan seo <strong>rial\u00e1il shoil\u00e9ir sna hairteagail chomhlachais<\/strong>, mar de ghn\u00e1th n\u00ed bh\u00edonn an ceal\u00fa incheadaithe ach amh\u00e1in m\u00e1 rinneadh for\u00e1il d\u00f3 ansin. Ag an am c\u00e9anna, fanann an bunphrionsabal i bhfeidhm anseo freisin nach bhf\u00e9adfaidh an beart a bheith <strong>chun dochair do na creidi\u00fanaithe<\/strong>. <\/p>\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<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Foirm<\/strong><\/td><td><strong>Gn\u00e1thlaghd\u00fa caipitil<\/strong><\/td><td><strong>Laghd\u00fa caipitil ainmni\u00fail<\/strong><\/td><td><strong>Laghd\u00fa caipitil simplithe<\/strong><\/td><\/tr><tr><td><strong>Pr\u00edomhchusp\u00f3ir<\/strong><\/td><td>Ais\u00edoc caipitil n\u00f3 saoradh \u00f3 oibleag\u00e1id\u00ed rann\u00edoca\u00edochta<\/td><td>C\u00faiteamh caillteanais agus coigeart\u00fa an chl\u00e1ir chomhardaithe don r\u00e9altacht eacnama\u00edoch<\/td><td>Cl\u00fadach ar chaillteanas cl\u00e1ir chomhardaithe at\u00e1 le tuairisci\u00fa murach sin agus, m\u00e1s g\u00e1, cur sa ch\u00falchiste caipitil srianta<\/td><\/tr><tr><td><strong>An sreabhann airgead chuig scairshealbh\u00f3ir\u00ed?<\/strong><\/td><td>Sea, is f\u00e9idir<\/td><td>N\u00edl<\/td><td>N\u00edl<\/td><\/tr><tr><td><strong>Gn\u00e1thch\u00e1s \u00fas\u00e1ide<\/strong><\/td><td>Nuair is mian caipiteal barrachais a thabhairt ar ais do scairshealbh\u00f3ir\u00ed<\/td><td>Nuair is mian caillteanais a ghlanadh sa chl\u00e1r comhardaithe<\/td><td>Athstrucht\u00far\u00fa an chl\u00e1ir chomhardaithe gan eis-sreabhadh cist\u00ed<\/td><\/tr><tr><td><strong>Cosaint creidi\u00fanaithe<\/strong><\/td><td>Ioml\u00e1n: N\u00f3s imeachta gairme, glao ar chreidi\u00fanaithe, tr\u00e9imhse feithimh, cl\u00e1r\u00fa deiridh ina dhiaidh sin amh\u00e1in<\/td><td>Go bun\u00fasach de r\u00e9ir \u00a7\u00a7 54 ff GmbHG<\/td><td>\u00c9ascaithe: n\u00edl an gn\u00e1thghlao ar chreidi\u00fanaithe sa tulra<\/td><\/tr><tr><td><strong>Gn\u00e9ithe speisialta<\/strong><\/td><td>R\u00fan chun na hairteagail chomhlachais a athr\u00fa, n\u00ed m\u00f3r cusp\u00f3ir agus m\u00e9id a leagan s\u00edos; \u00e9ifeachtach le cl\u00e1r\u00fa sa chl\u00e1r na gcuideachta\u00ed amh\u00e1in<\/td><td>Beart glan cl\u00e1ir chomhardaithe; gan aon \u00edoca\u00edocht le scairshealbh\u00f3ir\u00ed. F\u00e9adfaidh m\u00e9id na rann\u00edoca\u00edochta scaire aonair titim faoi bhun \u20ac 70.- <\/td><td>Incheadaithe chun cusp\u00f3ir dl\u00edthi\u00fail docht amh\u00e1in; gan aon \u00edoca\u00edocht le scairshealbh\u00f3ir\u00ed<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\" id=\"h-ablauf-der-kapitalherabsetzung\">Pr\u00f3iseas an laghdaithe caipitil<\/h2>\n\n<p class=\"wp-block-paragraph\">Leanann an laghd\u00fa caipitil <strong>pr\u00f3iseas leagtha s\u00edos<\/strong> nach m\u00f3r a lean\u00faint go docht. T\u00f3gann gach c\u00e9im ar an gc\u00e9im roimhe sin, agus is \u00e9 sin an f\u00e1th gur minic go mb\u00edonn s\u00e9 deacair earr\u00e1id\u00ed sa n\u00f3s imeachta a cheart\u00fa. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 an gn\u00e1thphr\u00f3iseas roinnte ina roinnt c\u00e9imeanna:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>R\u00fan \u00f3 na scairshealbh\u00f3ir\u00ed le tromlach c\u00e1ilithe<\/strong><\/li>\n\n\n\n<li><strong>An laghd\u00fa beartaithe a chl\u00e1r\u00fa sa chl\u00e1r na gcuideachta\u00ed de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P55\/NOR12023054\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 55 GmbHG<\/a><\/strong><\/li>\n\n\n\n<li><strong>Foilseach\u00e1in agus bearta cosanta creidi\u00fanaithe a dh\u00e9anamh<\/strong><\/li>\n\n\n\n<li><strong>Cl\u00e1r\u00fa deiridh tar \u00e9is do thr\u00e9imhs\u00ed reacht\u00fala dul in \u00e9ag de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P56\/NOR40078414\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 56 GmbHG<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Is \u00e9 an tromlach tr\u00ed cheathr\u00fa de r\u00e9ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P50\/NOR12023049\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 50 GmbHG<\/a> an <strong>tairseach \u00edosta reacht\u00fail<\/strong>. Is f\u00e9idir leis na <strong>hairteagail chomhlachais<\/strong> <strong>ceanglais bhreise<\/strong> a leagan s\u00edos. Pointe l\u00e1rnach is ea <strong>nach dtagann an laghd\u00fa caipitil i bhfeidhm l\u00e1ithreach<\/strong>. T\u00e1 moill ama d&#8217;aon ghn\u00f3 idir an r\u00fan agus an cur i bhfeidhm deiridh. Freastala\u00edonn an ch\u00e9im seo ar <strong>chreidi\u00fanaithe a chur ar an eolas agus a chosaint<\/strong>.    <\/p>\n\n<p class=\"wp-block-paragraph\">Seachna\u00edonn aon duine a phlean\u00e1lann agus a dhoicim\u00e9ada\u00edonn an pr\u00f3iseas go n\u00e9ata moilleanna agus riosca\u00ed dl\u00edthi\u00fala. Ar an l\u00e1imh eile, d&#8217;fh\u00e9adfadh s\u00e9 go ndi\u00falt\u00f3dh an cl\u00e1r na gcuideachta\u00ed don chl\u00e1r\u00fa m\u00e1 dh\u00e9antar \u00e9 go neamhioml\u00e1n n\u00f3 go hearr\u00e1ideach. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirksamkeit-der-kapitalherabsetzung\">\u00c9ifeacht\u00falacht an laghdaithe caipitil<\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00ed thagann an laghd\u00fa caipitil <strong>i bhfeidhm ach amh\u00e1in nuair a chl\u00e1ra\u00edtear \u00e9 sa chl\u00e1r na gcuideachta\u00ed<\/strong>. Roimh an am sin, t\u00e1 t\u00e1bhacht inmhe\u00e1nach ag baint leis an r\u00fan, ach n\u00edl aon \u00e9ifeacht dhl\u00edthi\u00fail sheachtrach aige f\u00f3s. <\/p>\n\n<p class=\"wp-block-paragraph\">Fi\u00fa m\u00e1 t\u00e1 cinneadh d\u00e9anta ag na scairshealbh\u00f3ir\u00ed cheana f\u00e9in, fanann an scaireanna caipitil gan athr\u00fa \u00f3 thaobh an dl\u00ed de chomh fada agus nach bhfuil an cl\u00e1r\u00fa d\u00e9anta.<\/p>\n\n<p class=\"wp-block-paragraph\">Is iad iarmhairt\u00ed t\u00e1bhachtacha an bhunphrionsabail seo n\u00e1:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u00edl \u00edoca\u00edochta\u00ed le scairshealbh\u00f3ir\u00ed incheadaithe ach ina dhiaidh sin<\/strong><\/li>\n\n\n\n<li><strong>T\u00e1 an chuideachta faoi dhliteanas leis an gcaipiteal bunaidh go dt\u00ed sin<\/strong><\/li>\n\n\n\n<li><strong>Fanann conartha\u00ed agus caidrimh sheachtracha gan athr\u00fa<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Cosna\u00edonn an riail shoil\u00e9ir seo in aghaidh m\u00ed-\u00fas\u00e1ide agus crutha\u00edonn s\u00ed deimhneacht dhl\u00edthi\u00fail. Is f\u00e9idir le comhph\u00e1irtithe gn\u00f3 brath ar an bhf\u00edric nach n-\u00e9ir\u00edonn athruithe ar an scaireanna caipitil <strong>feice\u00e1lach agus ceangailteach ach amh\u00e1in le cl\u00e1r\u00fa oifigi\u00fail<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-glaubigerschutz-im-verfahren\">Cosaint creidi\u00fanaithe sa n\u00f3s imeachta<\/h2>\n\n<p class=\"wp-block-paragraph\">Is \u00ed <strong>cosaint creidi\u00fanaithe<\/strong> gn\u00e9 l\u00e1rnach gach laghdaithe caipitil. Glacann an reacht\u00f3ir leis go gcomhl\u00edonann an scaireanna caipitil <strong>feidhm urr\u00fais do chreidi\u00fanaithe<\/strong>. Chomh luath agus a laghda\u00edtear an caipiteal seo, t\u00e1 baol ann go rachaidh a staid in olcas.  <\/p>\n\n<p class=\"wp-block-paragraph\">D\u00e1 bhr\u00ed sin, cuireann an dl\u00ed d&#8217;oibleag\u00e1id ar an GmbH <strong>n\u00f3s imeachta tr\u00e9dhearcach agus rialaithe<\/strong> a lean\u00faint. Ba cheart go bhfaigheadh creidi\u00fanaithe amach in am tr\u00e1tha go bhfuil an scaireanna caipitil ag athr\u00fa, agus an deis a fh\u00e1il a n-\u00e9ilimh a urr\u00fa. <\/p>\n\n<p class=\"wp-block-paragraph\">Is iad na gn\u00e1th-mheicn\u00edochta\u00ed cosanta n\u00e1:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>An laghd\u00fa caipitil beartaithe a fhoilsi\u00fa<\/strong><\/li>\n\n\n\n<li><strong>Creidi\u00fanaithe aitheanta a chur ar an eolas go gn\u00edomhach<\/strong><\/li>\n\n\n\n<li><strong>Ceart chun \u00e9ilimh gan \u00edoc a urr\u00fa<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">L\u00e9ir\u00edtear conas a oibr\u00edonn an chosaint seo go nithi\u00fail go h\u00e1irithe sa <strong>ghlao ar chreidi\u00fanaithe<\/strong>, in <strong>urr\u00fa \u00e9ileamh<\/strong> agus sna <strong>tr\u00e9imhs\u00ed feithimh reacht\u00fala<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-sperrfristen-und-sicherstellung-von-forderungen\">Tr\u00e9imhs\u00ed feithimh agus urr\u00fa \u00e9ileamh<\/h3>\n\n<p class=\"wp-block-paragraph\">Cuid th\u00e1bhachtach de chosaint creidi\u00fanaithe is ea an <strong>tr\u00e9imhse feithimh<\/strong> mar a thugtar uirthi. Cinnt\u00edonn s\u00ed go bhfuil <strong>d\u00f3thain ama ann le haghaidh imoibrithe<\/strong> idir an f\u00f3gra agus cur i bhfeidhm deiridh an laghdaithe caipitil. <\/p>\n\n<p class=\"wp-block-paragraph\">Is iond\u00fail go mb\u00edonn an tr\u00e9imhse seo <strong>tr\u00ed mh\u00ed<\/strong>. Le linn na tr\u00e9imhse seo, is f\u00e9idir le creidi\u00fanaithe a n-\u00e9ilimh a chl\u00e1r\u00fa agus cosaint a iarraidh. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 rialacha soil\u00e9ire i bhfeidhm le linn na tr\u00e9imhse feithimh:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Is f\u00e9idir le creidi\u00fanaithe urr\u00fa n\u00f3 s\u00e1samh a iarraidh<\/strong><\/li>\n\n\n\n<li><strong>N\u00edl \u00edoca\u00edochta\u00ed le scairshealbh\u00f3ir\u00ed incheadaithe<\/strong><\/li>\n\n\n\n<li><strong>Caithfidh an chuideachta freagairt d&#8217;\u00e9ilimh<\/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\">\u201eN\u00ed fh\u00e9adfar an laghd\u00fa caipitil a thabhairt chun cr\u00edche ach amh\u00e1in tar \u00e9is don tr\u00e9imhse seo dul in \u00e9ag agus tar \u00e9is d\u00e9ile\u00e1il go cu\u00ed le gach \u00e9ileamh. Cuireann an bac ama seo cosc ar sh\u00f3cmhainn\u00ed sreabhadh amach as an gcuideachta r\u00f3-luath. \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-zweck-und-praktische-anwendung\">Cusp\u00f3ir agus feidhm phraitici\u00fail<\/h2>\n\n<p class=\"wp-block-paragraph\">N\u00ed gn\u00edomh foirmi\u00fail amh\u00e1in \u00e9 an laghd\u00fa caipitil, ach <strong>ionstraim strait\u00e9iseach de chuid bhainist\u00edocht na cuideachta<\/strong>. \u00das\u00e1idtear \u00e9 go spriocdh\u00edrithe chun strucht\u00far agus staid airgeadais an GmbH a oiri\u00fan\u00fa. <\/p>\n\n<p class=\"wp-block-paragraph\">Go praitici\u00fail, b\u00edonn dh\u00e1 phr\u00edomhsprioc sa tulra de ghn\u00e1th:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Caipiteal ceangailte a scaoileadh<\/strong><\/li>\n\n\n\n<li><strong>An cl\u00e1r comhardaithe a chur in oiri\u00faint don r\u00e9altacht eacnama\u00edoch<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Roinneann cuideachta\u00ed ar laghd\u00fa caipitil nuair <strong>nach n-oireann an scaireanna caipitil at\u00e1 ann don staid iarbh\u00edr a thuilleadh<\/strong>. Is f\u00e9idir \u00e9 sin a bheith amhlaidh tar \u00e9is blianta caillteanais, ach freisin i gc\u00e1s barrachas leachtachta. <\/p>\n\n<p class=\"wp-block-paragraph\">M\u00e1 \u00fas\u00e1idtear i gceart \u00e9, crutha\u00edonn an beart:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Soil\u00e9ireacht sa chl\u00e1r comhardaithe<\/strong><\/li>\n\n\n\n<li><strong>Sol\u00fabthacht in \u00fas\u00e1id caipitil<\/strong><\/li>\n\n\n\n<li><strong>bonn n\u00edos fearr d&#8217;infheisteoir\u00ed agus do bhainc<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Mar sin f\u00e9in, t\u00e1 plean\u00e1il ch\u00faramach r\u00edth\u00e1bhachtach i gc\u00f3na\u00ed. B\u00edonn tionchar l\u00e1idir ag laghd\u00fa caipitil ar an taobh amuigh agus b\u00edonn tionchar aige ar an dearcadh at\u00e1 ar an gcuideachta. D\u00e1 bhr\u00ed sin, n\u00edor cheart breathn\u00fa air go haonraithe riamh, ach mar chuid de <strong>strait\u00e9is ioml\u00e1n dea-smaointe<\/strong>.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalruckfuhrung-an-gesellschafter\">Caipiteal a thabhairt ar ais do scairshealbh\u00f3ir\u00ed<\/h3>\n\n<p class=\"wp-block-paragraph\">T\u00e1 <strong>caipiteal a thabhairt ar ais do scairshealbh\u00f3ir\u00ed<\/strong> ar cheann de na c\u00faiseanna is coitianta le laghd\u00fa caipitil. Sa ch\u00e1s seo, faigheann na scairshealbh\u00f3ir\u00ed cuid de na cist\u00ed a chuir siad isteach ar dt\u00fas ar ais. Ach n\u00edl an ais\u00edoca\u00edocht seo <strong>incheadaithe ach faoi chuimsi\u00fa an laghdaithe caipitil reacht\u00fail<\/strong> agus n\u00ed fh\u00e9adfar \u00ed a mheascadh le hais\u00edoc rann\u00edoca\u00edochta\u00ed toirmiscthe.  <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 an bunt\u00e1iste soil\u00e9ir. Is f\u00e9idir leis an gcuideachta <strong>caipiteal barrachais a scaoileadh<\/strong> nach bhfuil g\u00e1 leis a thuilleadh le haghaidh oibr\u00edochta\u00ed reatha. Ag an am c\u00e9anna, coime\u00e1dann na scairshealbh\u00f3ir\u00ed smacht ar \u00fas\u00e1id na gcist\u00ed.  <\/p>\n\n<p class=\"wp-block-paragraph\">Is iad na gn\u00e1thcheanglais go praitici\u00fail n\u00e1:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Leachtacht leordh\u00f3thanach an GmbH<\/strong><\/li>\n\n\n\n<li><strong>Comhl\u00edonadh an n\u00f3s imeachta foirmi\u00fail laghdaithe<\/strong><\/li>\n\n\n\n<li><strong>Breathn\u00fa ar gach riail maidir le cosaint creidi\u00fanaithe<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">N\u00ed fh\u00e9adfar <strong>\u00edoca\u00edocht<\/strong> a dh\u00e9anamh ach <strong>tar \u00e9is cl\u00e1r\u00fa \u00e9ifeachtach<\/strong>. Roimhe sin, fanann an caipiteal ceangailte go dl\u00edthi\u00fail. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bilanzbereinigung-und-verlustausgleich\">Coigeart\u00fa cl\u00e1r comhardaithe agus c\u00faiteamh caillteanais<\/h3>\n\n<p class=\"wp-block-paragraph\">Chomh maith le caipiteal a thabhairt ar ais, is minic a fhreastala\u00edonn an laghd\u00fa caipitil ar <strong>choigeart\u00fa an chl\u00e1ir chomhardaithe<\/strong>. M\u00e1 t\u00e1 caillteanais tabhaithe ag GmbH, is minic nach n-oireann an scaireanna caipitil tuairiscithe do staid iarbh\u00edr na s\u00f3cmhainn\u00ed a thuilleadh. <\/p>\n\n<p class=\"wp-block-paragraph\">I <strong>gc\u00e1sanna athstrucht\u00faraithe<\/strong>, is minic a chomhcheangla\u00edtear an laghd\u00fa go praitici\u00fail le m\u00e9ad\u00fa caipitil ag an am c\u00e9anna. T\u00e1 rialacha speisialta i <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/1906\/58\/P60\/NOR12160329\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 60 GmbHG<\/a> chuige sin. <\/p>\n\n<p class=\"wp-block-paragraph\">Tr\u00ed laghd\u00fa caipitil ainmni\u00fail n\u00f3 simplithe, is f\u00e9idir leis an gcuideachta:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>caillteanais charntha a ch\u00faiteamh<\/strong><\/li>\n\n\n\n<li><strong>strucht\u00far an chothromais a l\u00e9iri\u00fa go r\u00e9ala\u00edoch<\/strong><\/li>\n\n\n\n<li><strong>an bonn le haghaidh bearta amach anseo a fheabhs\u00fa<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Is \u00e9 an bunt\u00e1iste m\u00f3r n\u00e1 nach sreabhann aon airgead amach. Oibr\u00edonn an beart go glan ar <strong>leibh\u00e9al na cuntasa\u00edochta<\/strong>, ach t\u00e1 \u00e9ifeacht l\u00e1idir sheachtrach aige. Aithn\u00edonn bainc, infheisteoir\u00ed agus comhph\u00e1irtithe gn\u00f3 n\u00edos tap\u00fala mar sin c\u00e9n chuma at\u00e1 ar an staid iarbh\u00edr eacnama\u00edoch.  <\/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\">\u201eGo praitici\u00fail, is minic a chomhcheangla\u00edtear an fhoirm seo le c\u00e9imeanna breise, mar shampla le m\u00e9ad\u00fa caipitil ina dhiaidh sin, chun an chuideachta a chobhs\u00fa go fadt\u00e9armach.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-risiken-und-haftung\">Riosca\u00ed agus dliteanas<\/h2>\n\n<p class=\"wp-block-paragraph\">Tugann an laghd\u00fa caipitil deiseanna, ach t\u00e1 <strong>riosca\u00ed suntasacha<\/strong> ag baint leis freisin. Is f\u00e9idir iarmhairt\u00ed forleathana a bheith ag earr\u00e1id\u00ed sa n\u00f3s imeachta n\u00f3 meas\u00fan\u00fa m\u00edcheart ar an staid eacnama\u00edoch. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 <strong>dliteanas na sti\u00farth\u00f3ir\u00ed bainist\u00edochta<\/strong> sa spotsolas go h\u00e1irithe. Caithfidh siad a chinnti\u00fa go gcomhl\u00edontar gach ceanglas dl\u00edthi\u00fail agus nach gcuirtear aon chreidi\u00fana\u00ed faoi mh\u00edbhunt\u00e1iste. <\/p>\n\n<p class=\"wp-block-paragraph\">Is iad na gn\u00e1thr\u00e9ims\u00ed riosca n\u00e1:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Earr\u00e1id\u00ed sa ghlao ar chreidi\u00fanaithe n\u00f3 i bhfoilseach\u00e1in<\/strong><\/li>\n\n\n\n<li><strong>\u00cdoca\u00edochta\u00ed r\u00f3-luath le scairshealbh\u00f3ir\u00ed<\/strong><\/li>\n\n\n\n<li><strong>Faisn\u00e9is mh\u00edcheart sa n\u00f3s imeachta cl\u00e1r na gcuideachta\u00ed<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">M\u00e1 tharla\u00edonn dam\u00e1iste mar thoradh air sin, d&#8217;fh\u00e9adfadh na sti\u00farth\u00f3ir\u00ed bainist\u00edochta a bheith faoi dhliteanas <strong>pearsanta<\/strong> faoi imthosca \u00e1irithe. T\u00e1 s\u00e9 sin f\u00edor go h\u00e1irithe mura f\u00e9idir le creidi\u00fanaithe a n-\u00e9ilimh a fhorghn\u00edomh\u00fa a thuilleadh. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirtschaftliche-auswirkungen\">Tionchair eacnama\u00edocha<\/h2>\n\n<p class=\"wp-block-paragraph\">B\u00edonn tionchar d\u00edreach ag an laghd\u00fa caipitil ar <strong>strucht\u00far airgeadais an GmbH<\/strong>. N\u00ed hamh\u00e1in go n-athra\u00edonn s\u00e9 uimhreacha sa chl\u00e1r comhardaithe, ach b\u00edonn tionchar aige freisin ar an gcaoi a mbreathna\u00edtear ar an gcuideachta \u00f3n taobh amuigh. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00c9ifeacht l\u00e1rnach is ea an <strong>t-athr\u00fa ar an gc\u00f3imheas cothromais<\/strong>. M\u00e1 thugtar caipiteal ar ais do scairshealbh\u00f3ir\u00ed, titeann an cothromas. Is f\u00e9idir leis sin tionchar a imirt ar an <strong>bhreithmheas creidmheasa ag bainc<\/strong> agus tionchar a imirt ar mhaoini\u00fa at\u00e1 ann cheana.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ag an am c\u00e9anna, \u00e1fach, tagann deiseanna chun cinn freisin. Is f\u00e9idir le laghd\u00fa caipitil a dh\u00e9antar go ciallmhar: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>caipiteal ceangailte a scaoileadh<\/strong><\/li>\n\n\n\n<li><strong>an cl\u00e1r comhardaithe a l\u00e9iri\u00fa n\u00edos soil\u00e9ire agus n\u00edos r\u00e9ala\u00edche<\/strong><\/li>\n\n\n\n<li><strong>sol\u00fabthacht fiontra\u00edochta a mh\u00e9ad\u00fa<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Go praitici\u00fail, braitheann s\u00e9 go m\u00f3r ar an staid tosaigh. C\u00e9 go gcrutha\u00edonn ais\u00edoc caipitil leachtacht, is f\u00e9idir le coigeart\u00fa glan ar an gcl\u00e1r comhardaithe muin\u00edn comhph\u00e1irtithe gn\u00f3 a neart\u00fa. D\u00e1 bhr\u00ed sin, t\u00e1 an <strong>comhord\u00fa ceart idir cur i bhfeidhm dl\u00edthi\u00fail agus sprioc eacnama\u00edoch<\/strong> r\u00edth\u00e1bhachtach i gc\u00f3na\u00ed.  <\/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\">Is pr\u00f3iseas casta \u00e9 an laghd\u00fa caipitil ina bhfuil <strong>sonra\u00ed dl\u00edthi\u00fala agus iarmhairt\u00ed eacnama\u00edocha nasctha go dl\u00fath le ch\u00e9ile<\/strong>. Cinnt\u00edonn taca\u00edocht ghairmi\u00fail go seachna\u00edonn t\u00fa earr\u00e1id\u00ed agus go mbaineann t\u00fa an \u00fas\u00e1id is fearr as an mbeart. <\/p>\n\n<p class=\"wp-block-paragraph\">Le taca\u00edocht dl\u00edthi\u00fail, baineann t\u00fa tairbhe as, go h\u00e1irithe, as:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Cur i bhfeidhm an n\u00f3s imeachta ioml\u00e1in ar bhealach at\u00e1 sl\u00e1n \u00f3 thaobh an dl\u00ed de<\/strong><\/li>\n\n\n\n<li><strong>Dearadh barrmhaith ag brath ar an sprioc: ais\u00edoc caipitil n\u00f3 athstrucht\u00far\u00fa<\/strong><\/li>\n\n\n\n<li><strong>Riosca\u00ed dliteanais do sti\u00farth\u00f3ir\u00ed bainist\u00edochta a \u00edoslaghd\u00fa<\/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\">\u201eAon duine a \u00fas\u00e1ideann laghd\u00fa caipitil i gceart go strait\u00e9iseach, gn\u00f3tha\u00edonn s\u00e9 n\u00ed hamh\u00e1in leachtacht, ach soil\u00e9ireacht dhl\u00edthi\u00fail agus sc\u00f3ip fiontra\u00edochta le haghaidh gn\u00edomha\u00edochta 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-haufig-gestellte-fragen-faq\">Ceisteanna Coitianta \u2013 CC<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-khfaq001 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\\\/laghdu-caipitil-gmbh\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Cad is laghd\\u00fa caipitil sa GmbH ann?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le linn laghd\\u00fa caipitil, laghda\\u00edtear an scaireanna caipitil GmbH at\\u00e1 leagtha s\\u00edos sna hairteagail chomhlachais. N\\u00ed ceist chuntasa\\u00edochta amh\\u00e1in \\u00e9 seo, ach athr\\u00fa foirmi\\u00fail ar na hairteagail chomhlachais. N\\u00ed thagann an beart i bhfeidhm go dl\\u00edthi\\u00fail ach amh\\u00e1in nuair a chl\\u00e1ra\\u00edtear \\u00e9 sa chl\\u00e1r na gcuideachta\\u00ed.  \"}},{\"@type\":\"Question\",\"name\":\"An f\\u00e9idir liom airgead a \\u00edoc amach as an GmbH go simpl\\u00ed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"N\\u00ed hea. N\\u00edl \\u00edoca\\u00edocht le scairshealbh\\u00f3ir\\u00ed incheadaithe ach amh\\u00e1in m\\u00e1 chomhl\\u00edontar rialacha reacht\\u00fala an laghdaithe caipitil. Gan n\\u00f3s imeachta n\\u00e9ata, t\\u00e1 baol ann go mbeidh fadhbanna ann maidir le cosaint creidi\\u00fanaithe agus leis an toirmeasc ar ais\\u00edoc rann\\u00edoca\\u00edochta\\u00ed. \"}},{\"@type\":\"Question\",\"name\":\"C\\u00e9 chomh fada a th\\u00f3gann an n\\u00f3s imeachta de ghn\\u00e1th?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Braitheann s\\u00e9 sin ar an gc\\u00e1s aonair. Is \\u00e9 an facht\\u00f3ir ama reacht\\u00fail is t\\u00e1bhachta\\u00ed, \\u00e1fach, n\\u00e1 an tr\\u00e9imhse feithimh tr\\u00ed mh\\u00ed tar \\u00e9is an ghlao ar chreidi\\u00fanaithe. Is ina dhiaidh sin amh\\u00e1in is f\\u00e9idir an laghd\\u00fa caipitil a chl\\u00e1r\\u00fa go deiridh, m\\u00e1 chomhl\\u00edontar na ceanglais dhl\\u00edthi\\u00fala.  \"}},{\"@type\":\"Question\",\"name\":\"Cad a tharla\\u00edonn m\\u00e1 dh\\u00e9anann creidi\\u00fana\\u00ed teagmh\\u00e1il?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ansin caithfidh an GmbH an t-\\u00e9ileamh a sh\\u00e1samh n\\u00f3 a urr\\u00fa ag brath ar an staid. Sin go d\\u00edreach an f\\u00e1th a bhfuil cosaint creidi\\u00fanaithe ann sa n\\u00f3s imeachta laghdaithe. N\\u00ed fh\\u00e9adfaidh an laghd\\u00fa caipitil a bheith ina ch\\u00fais le creidi\\u00fanaithe a bheith i staid n\\u00edos measa n\\u00e1 mar a bh\\u00ed roimhe.  \"}},{\"@type\":\"Question\",\"name\":\"An f\\u00e9idir leis an scaireanna caipitil titim faoi bhun \\u20ac 10,000.-?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"De ghn\\u00e1th, n\\u00ed f\\u00e9idir. I bprionsabal, n\\u00ed fh\\u00e9adfaidh scaireanna caipitil GmbH titim faoi bhun \\u20ac 10,000.- fi\\u00fa tar \\u00e9is laghd\\u00fa caipitil. N\\u00ed bhaineann eisceachta\\u00ed dl\\u00edthi\\u00fala speisialta le gn\\u00e1thch\\u00e1s caighde\\u00e1nach den laghd\\u00fa caipitil.  \"}},{\"@type\":\"Question\",\"name\":\"An dteasta\\u00edonn n\\u00f3taire le haghaidh laghd\\u00fa caipitil?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sea, go rialta go praitici\\u00fail. Athra\\u00edonn an laghd\\u00fa caipitil na hairteagail chomhlachais. D\\u00e1 bhr\\u00ed sin, caithfear an t-athr\\u00fa seo a chur i bhfeidhm go n\\u00f3taireachta agus \\u00e9 a chl\\u00e1r\\u00fa sa chl\\u00e1r na gcuideachta\\u00ed ina dhiaidh sin.  \"}},{\"@type\":\"Question\",\"name\":\"Cad \\u00e9 an difr\\u00edocht idir gn\\u00e1thlaghd\\u00fa caipitil agus laghd\\u00fa caipitil simplithe?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u00das\\u00e1idtear an gn\\u00e1thlaghd\\u00fa caipitil go pr\\u00edomha nuair is mian caipiteal a thabhairt ar ais do scairshealbh\\u00f3ir\\u00ed n\\u00f3 oibleag\\u00e1id\\u00ed rann\\u00edoca\\u00edochta a laghd\\u00fa. Ar an l\\u00e1imh eile, freastala\\u00edonn an laghd\\u00fa caipitil simplithe ar chaillteanas cl\\u00e1ir chomhardaithe a chl\\u00fadach. Is beart athstrucht\\u00faraithe \\u00e9 agus n\\u00ed cheada\\u00edonn s\\u00e9 \\u00edoca\\u00edocht le scairshealbh\\u00f3ir\\u00ed.  \"}},{\"@type\":\"Question\",\"name\":\"Cad \\u00e9 an difr\\u00edocht idir laghd\\u00fa caipitil agus ais\\u00edoc rann\\u00edoca\\u00edochta\\u00ed toirmiscthe?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"I gc\\u00e1s laghd\\u00fa caipitil, n\\u00ed dh\\u00e9antar cist\\u00ed a thabhairt ar ais ach amh\\u00e1in sa n\\u00f3s imeachta at\\u00e1 rialaithe ag an dl\\u00ed le r\\u00fan, cosaint creidi\\u00fanaithe agus cl\\u00e1r\\u00fa sa chl\\u00e1r na gcuideachta\\u00ed. Ar an l\\u00e1imh eile, tarla\\u00edonn ais\\u00edoc rann\\u00edoca\\u00edochta\\u00ed toirmiscthe nuair a shreabhann s\\u00f3cmhainn\\u00ed ar ais chuig scairshealbh\\u00f3ir\\u00ed gan bun\\u00fas dl\\u00edthi\\u00fail incheadaithe. Sin go d\\u00edreach an f\\u00e1th go bhfuil an cur i bhfeidhm dl\\u00edthi\\u00fail n\\u00e9ata chomh t\\u00e1bhachtach sin.  \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq002 \" 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 laghd\u00fa caipitil sa GmbH ann?<\/span><\/div><div class=\"uagb-faq-content\"><p>Le linn laghd\u00fa caipitil, laghda\u00edtear an scaireanna caipitil GmbH at\u00e1 leagtha s\u00edos sna hairteagail chomhlachais. N\u00ed ceist chuntasa\u00edochta amh\u00e1in \u00e9 seo, ach athr\u00fa foirmi\u00fail ar na hairteagail chomhlachais. N\u00ed thagann an beart i bhfeidhm go dl\u00edthi\u00fail ach amh\u00e1in nuair a chl\u00e1ra\u00edtear \u00e9 sa chl\u00e1r na gcuideachta\u00ed.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq003 \" 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 liom airgead a \u00edoc amach as an GmbH go simpl\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00ed hea. N\u00edl \u00edoca\u00edocht le scairshealbh\u00f3ir\u00ed incheadaithe ach amh\u00e1in m\u00e1 chomhl\u00edontar rialacha reacht\u00fala an laghdaithe caipitil. Gan n\u00f3s imeachta n\u00e9ata, t\u00e1 baol ann go mbeidh fadhbanna ann maidir le cosaint creidi\u00fanaithe agus leis an toirmeasc ar ais\u00edoc rann\u00edoca\u00edochta\u00ed. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq004 \" 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 chomh fada a th\u00f3gann an n\u00f3s imeachta de ghn\u00e1th?<\/span><\/div><div class=\"uagb-faq-content\"><p>Braitheann s\u00e9 sin ar an gc\u00e1s aonair. Is \u00e9 an facht\u00f3ir ama reacht\u00fail is t\u00e1bhachta\u00ed, \u00e1fach, n\u00e1 an tr\u00e9imhse feithimh tr\u00ed mh\u00ed tar \u00e9is an ghlao ar chreidi\u00fanaithe. Is ina dhiaidh sin amh\u00e1in is f\u00e9idir an laghd\u00fa caipitil a chl\u00e1r\u00fa go deiridh, m\u00e1 chomhl\u00edontar na ceanglais dhl\u00edthi\u00fala.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq005 \" 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 creidi\u00fana\u00ed teagmh\u00e1il?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ansin caithfidh an GmbH an t-\u00e9ileamh a sh\u00e1samh n\u00f3 a urr\u00fa ag brath ar an staid. Sin go d\u00edreach an f\u00e1th a bhfuil cosaint creidi\u00fanaithe ann sa n\u00f3s imeachta laghdaithe. N\u00ed fh\u00e9adfaidh an laghd\u00fa caipitil a bheith ina ch\u00fais le creidi\u00fanaithe a bheith i staid n\u00edos measa n\u00e1 mar a bh\u00ed roimhe.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq006 \" 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 leis an scaireanna caipitil titim faoi bhun \u20ac 10,000.-?<\/span><\/div><div class=\"uagb-faq-content\"><p>De ghn\u00e1th, n\u00ed f\u00e9idir. I bprionsabal, n\u00ed fh\u00e9adfaidh scaireanna caipitil GmbH titim faoi bhun \u20ac 10,000.- fi\u00fa tar \u00e9is laghd\u00fa caipitil. N\u00ed bhaineann eisceachta\u00ed dl\u00edthi\u00fala speisialta le gn\u00e1thch\u00e1s caighde\u00e1nach den laghd\u00fa caipitil.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq007 \" 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 n\u00f3taire le haghaidh laghd\u00fa caipitil?<\/span><\/div><div class=\"uagb-faq-content\"><p>Sea, go rialta go praitici\u00fail. Athra\u00edonn an laghd\u00fa caipitil na hairteagail chomhlachais. D\u00e1 bhr\u00ed sin, caithfear an t-athr\u00fa seo a chur i bhfeidhm go n\u00f3taireachta agus \u00e9 a chl\u00e1r\u00fa sa chl\u00e1r na gcuideachta\u00ed ina dhiaidh sin.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq008 \" 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 gn\u00e1thlaghd\u00fa caipitil agus laghd\u00fa caipitil simplithe?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00das\u00e1idtear an gn\u00e1thlaghd\u00fa caipitil go pr\u00edomha nuair is mian caipiteal a thabhairt ar ais do scairshealbh\u00f3ir\u00ed n\u00f3 oibleag\u00e1id\u00ed rann\u00edoca\u00edochta a laghd\u00fa. Ar an l\u00e1imh eile, freastala\u00edonn an laghd\u00fa caipitil simplithe ar chaillteanas cl\u00e1ir chomhardaithe a chl\u00fadach. Is beart athstrucht\u00faraithe \u00e9 agus n\u00ed cheada\u00edonn s\u00e9 \u00edoca\u00edocht le scairshealbh\u00f3ir\u00ed.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq009 \" 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 laghd\u00fa caipitil agus ais\u00edoc rann\u00edoca\u00edochta\u00ed toirmiscthe?<\/span><\/div><div class=\"uagb-faq-content\"><p>I gc\u00e1s laghd\u00fa caipitil, n\u00ed dh\u00e9antar cist\u00ed a thabhairt ar ais ach amh\u00e1in sa n\u00f3s imeachta at\u00e1 rialaithe ag an dl\u00ed le r\u00fan, cosaint creidi\u00fanaithe agus cl\u00e1r\u00fa sa chl\u00e1r na gcuideachta\u00ed. Ar an l\u00e1imh eile, tarla\u00edonn ais\u00edoc rann\u00edoca\u00edochta\u00ed toirmiscthe nuair a shreabhann s\u00f3cmhainn\u00ed ar ais chuig scairshealbh\u00f3ir\u00ed gan bun\u00fas dl\u00edthi\u00fail incheadaithe. Sin go d\u00edreach an f\u00e1th go bhfuil an cur i bhfeidhm dl\u00edthi\u00fail n\u00e9ata chomh t\u00e1bhachtach sin.  <\/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":"Laghd\u00fa Caipitil GmbH Is \u00e9ard at\u00e1 i gceist le laghd\u00fa caipitil GmbH n\u00e1 laghd\u00fa spriocdh\u00edrithe ar an scaireanna caipitil at\u00e1 leagtha s\u00edos in airteagail chomhlachais na cuideachta. Is ionann \u00e9 &#8230;","protected":false},"author":1,"featured_media":0,"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-160321","page","type-page","status-publish","hentry","category-dli-na-gcuideachtai"],"acf":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"336x":false,"352x":false,"woocommerce_thumbnail":false,"woocommerce_single":false,"woocommerce_gallery_thumbnail":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/ga\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Laghd\u00fa Caipitil GmbH Is \u00e9ard at\u00e1 i gceist le laghd\u00fa caipitil GmbH n\u00e1 laghd\u00fa spriocdh\u00edrithe ar an scaireanna caipitil at\u00e1 leagtha s\u00edos in airteagail chomhlachais na cuideachta. Is ionann \u00e9 ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/160321","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/comments?post=160321"}],"version-history":[{"count":1,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/160321\/revisions"}],"predecessor-version":[{"id":160326,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/160321\/revisions\/160326"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/58354"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/media?parent=160321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/categories?post=160321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/tags?post=160321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}