{"id":144312,"date":"2026-04-10T12:00:00","date_gmt":"2026-04-10T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/%e4%bc%9a%e7%a4%be%e8%a8%ad%e7%ab%8b\/gmbh%e3%81%ae%e4%ba%8b%e6%a5%ad%e6%8c%81%e5%88%86\/"},"modified":"2026-06-02T12:47:03","modified_gmt":"2026-06-02T10:47:03","slug":"gmbh%e3%81%ae%e4%ba%8b%e6%a5%ad%e6%8c%81%e5%88%86","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ja\/%e4%bc%9a%e7%a4%be%e8%a8%ad%e7%ab%8b\/gmbh%e3%81%ae%e4%ba%8b%e6%a5%ad%e6%8c%81%e5%88%86\/","title":{"rendered":"GmbH\u306e\u4e8b\u696d\u6301\u5206"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>GmbH\u306e\u4e8b\u696d\u6301\u5206<\/h2><ul><li><a href=\"#h-geschaftsanteile-einer-gmbh\" data-level=\"2\">GmbH\u306e\u4e8b\u696d\u6301\u5206<\/a><ul><li><a href=\"#h-stellung-des-gesellschafters-innerhalb-der-gmbh\" data-level=\"3\">GmbH\u306b\u304a\u3051\u308b\u793e\u54e1\u306e\u5730\u4f4d<\/a><\/li><\/ul><\/li><li><a href=\"#h-geschaftsanteil-stammeinlage-und-beteiligungsquote\" data-level=\"2\">\u4e8b\u696d\u6301\u5206\u3001\u51fa\u8cc7\u6301\u5206\u3001\u6301\u5206\u6bd4\u7387<\/a><ul><li><a href=\"#h-berechnung-der-beteiligungsquote\" data-level=\"3\">\u6301\u5206\u6bd4\u7387\u306e\u8a08\u7b97<\/a><\/li><li><a href=\"#h-wirtschaftliche-bedeutung-und-bewertung-von-geschaftsanteilen\" data-level=\"3\">\u4e8b\u696d\u6301\u5206\u306e\u7d4c\u6e08\u7684\u610f\u7fa9\u3068\u8a55\u4fa1<\/a><\/li><\/ul><\/li><li><a href=\"#h-rechte-und-pflichten-aus-dem-geschaftsanteil\" data-level=\"2\">\u4e8b\u696d\u6301\u5206\u304b\u3089\u751f\u3058\u308b\u6a29\u5229\u3068\u7fa9\u52d9<\/a><ul><li><a href=\"#h-stimmrechte-nach-39-gmbhg\" data-level=\"3\">GmbH\u6cd5\u7b2c39\u6761\u306b\u57fa\u3065\u304f\u8b70\u6c7a\u6a29<\/a><\/li><li><a href=\"#h-gewinnanspruch-nach-82-gmbhg\" data-level=\"3\">GmbH\u6cd5\u7b2c82\u6761\u306b\u57fa\u3065\u304f\u5229\u76ca\u8acb\u6c42\u6a29<\/a><\/li><li><a href=\"#h-verbotene-einlagenruckgewahr\" data-level=\"3\">\u7981\u6b62\u3055\u308c\u305f\u51fa\u8cc7\u306e\u6255\u3044\u623b\u3057<\/a><\/li><li><a href=\"#h-informationsrechte-und-einsichtsrechte\" data-level=\"3\">\u60c5\u5831\u8acb\u6c42\u6a29\u304a\u3088\u3073\u95b2\u89a7\u6a29<\/a><\/li><li><a href=\"#h-gesellschafterpflichten-treuepflicht-und-stimmrechtsmissbrauch\" data-level=\"3\">\u793e\u54e1\u306e\u7fa9\u52d9\u3001\u5fe0\u5b9f\u7fa9\u52d9\u3001\u8b70\u6c7a\u6a29\u6feb\u7528<\/a><\/li><\/ul><\/li><li><a href=\"#h-entstehung-und-firmenbucheintragung-des-geschaftsanteils\" data-level=\"2\">\u4e8b\u696d\u6301\u5206\u306e\u767a\u751f\u3068\u5546\u696d\u767b\u8a18\u7c3f\u3078\u306e\u767b\u9332<\/a><ul><li><a href=\"#h-wirkung-der-eintragung-im-firmenbuch\" data-level=\"3\">\u5546\u696d\u767b\u8a18\u7c3f\u3078\u306e\u767b\u9332\u306e\u52b9\u679c<\/a><\/li><li><a href=\"#h-zusammenhang-zwischen-geschaftsanteil-und-beteiligungsquote\" data-level=\"3\">\u4e8b\u696d\u6301\u5206\u3068\u51fa\u8cc7\u6bd4\u7387\u306e\u95a2\u4fc2<\/a><\/li><\/ul><\/li><li><a href=\"#h-ubertragung-von-geschaftsanteilen\" data-level=\"2\">\u6301\u5206\u306e\u8b72\u6e21<\/a><ul><li><a href=\"#h-ablauf-der-anteilsubertragung\" data-level=\"3\">\u6301\u5206\u8b72\u6e21\u306e\u624b\u9806<\/a><\/li><li><a href=\"#h-uberblick-uber-zustimmungserfordernisse\" data-level=\"3\">\u540c\u610f\u8981\u4ef6\u306e\u6982\u8981<\/a><\/li><li><a href=\"#h-verkauf-schenkung-und-erbfall\" data-level=\"3\">\u58f2\u5374\u3001\u8d08\u4e0e\u3001\u76f8\u7d9a<\/a><\/li><\/ul><\/li><li><a href=\"#h-veranderung-und-belastung-von-geschaftsanteilen\" data-level=\"2\">\u4e8b\u696d\u6301\u5206\u306e\u5909\u66f4\u3068\u8ca0\u62c5<\/a><ul><li><a href=\"#h-teilung-zusammenlegung-und-kapitalerhohung\" data-level=\"3\">\u5206\u5272\u3001\u7d71\u5408\u3001\u5897\u8cc7<\/a><\/li><li><a href=\"#h-verpfandung-treuhand-und-wirtschaftliche-bedeutung\" data-level=\"3\">\u8cea\u6a29\u8a2d\u5b9a\u3001\u4fe1\u8a17\u3001\u7d4c\u6e08\u7684\u610f\u7fa9<\/a><\/li><li><a href=\"#h-eigene-geschaftsanteile-der-gmbh\" data-level=\"3\">GmbH\u81ea\u8eab\u306e\u4e8b\u696d\u6301\u5206<\/a><\/li><li><a href=\"#h-einziehung-ausschluss-und-verlust-von-geschaftsanteilen\" data-level=\"3\">\u4e8b\u696d\u6301\u5206\u306e\u6d88\u5374\u3001\u9664\u540d\u3001\u55aa\u5931<\/a><\/li><li><a href=\"#h-steuerliche-folgen-bei-verkauf-schenkung-und-ausschuttung\" data-level=\"3\">\u58f2\u5374\u3001\u8d08\u4e0e\u3001\u914d\u5f53\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">\u5f01\u8b77\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u3088\u304f\u3042\u308b\u8cea\u554f \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteile-einer-gmbh\">GmbH\u306e\u4e8b\u696d\u6301\u5206<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH\u306e\u4e8b\u696d\u6301\u5206<\/strong>\u306f\u3001<a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P75\/NOR12023074\" target=\"_blank\" rel=\"noreferrer noopener\">GmbH\u6cd5\u7b2c75\u6761<\/a>\u306e\u610f\u5473\u306b\u304a\u3044\u3066\u3001\u793e\u54e1\u306e\u4f1a\u793e\u306b\u5bfe\u3059\u308b<strong>\u5168\u4f53\u7684\u306a\u6cd5\u7684\u53c2\u52a0<\/strong>\u3092\u6307\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001<strong>\u8b70\u6c7a\u6a29<\/strong>\u3001<strong>\u5229\u76ca\u5206\u914d\u6a29<\/strong>\u3001\u60c5\u5831\u6a29\u306a\u3069\u306e<strong>\u6a29\u5229\u3060\u3051\u3067\u306a\u304f<\/strong>\u3001\u7279\u306b\u5f15\u304d\u53d7\u3051\u305f<strong>\u51fa\u8cc7\u6301\u5206<\/strong>\u3068GmbH\u306b\u5bfe\u3059\u308b\u4f1a\u793e\u6cd5\u4e0a\u306e\u5fe0\u5b9f\u7fa9\u52d9\u306b\u95a2\u9023\u3059\u308b<strong>\u7fa9\u52d9\u3082\u542b\u307e\u308c\u307e\u3059<\/strong>\u3002\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u3067\u306f\u3001\u4f1a\u793e\u5b9a\u6b3e\u306b\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u306a\u3044\u9650\u308a\u3001\u4e8b\u696d\u6301\u5206\u306f\u539f\u5247\u3068\u3057\u3066<strong>\u5f15\u304d\u53d7\u3051\u305f\u51fa\u8cc7\u6301\u5206\u306e\u984d<\/strong>\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5404\u793e\u54e1\u306f1\u3064\u306e\u4e8b\u696d\u6301\u5206\u306e\u307f\u3092\u6709\u3057\u307e\u3059\u3002<\/strong>\u3053\u306e\u4e8b\u696d\u6301\u5206\u306f<strong>\u8b72\u6e21\u53ef\u80fd\u3067\u3042\u308a\u3001\u76f8\u7d9a\u3082\u53ef\u80fd<\/strong>\u3067\u3059\u304c\u3001\u751f\u524d\u8b72\u6e21\u306b\u306f\u539f\u5247\u3068\u3057\u3066<strong>\u516c\u6b63\u8a3c\u66f8<\/strong>\u304c\u5fc5\u8981\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u4f1a\u793e\u5b9a\u6b3e\u306f<strong>\u540c\u610f\u8981\u4ef6<\/strong>\u306a\u3069\u3001\u8ffd\u52a0\u306e\u8981\u4ef6\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u3068\u306f\u3001GmbH\u306b\u304a\u3051\u308b\u793e\u54e1\u306e\u5168\u4f53\u7684\u306a\u6cd5\u7684\u5730\u4f4d\u3067\u3059\u3002<\/strong>\u305d\u308c\u306f\u3001\u53c2\u52a0\u304b\u3089\u751f\u3058\u308b<strong>\u6a29\u5229\u3068\u7fa9\u52d9<\/strong>\u3092\u675f\u306d\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u901a\u5e38\u3001<strong>\u5f15\u304d\u53d7\u3051\u305f\u51fa\u8cc7\u6301\u5206<\/strong>\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp\" alt=\"GmbH\u306e\u4e8b\u696d\u6301\u5206\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff1a\u610f\u5473\u3001\u6a29\u5229\u3001\u7fa9\u52d9\u3001\u6cd5\u7684\u6839\u62e0\u3092\u7406\u89e3\u3057\u3084\u3059\u304f\u307e\u3068\u3081\u307e\u3057\u305f\u3002\" >\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\">\u201e\u4e8b\u696d\u6301\u5206\u3092\u4fdd\u6709\u3059\u308b\u8005\u306f\u3001\u7d4c\u6e08\u7684\u306b\u95a2\u4e0e\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u306e\u57fa\u672c\u7684\u306a\u610f\u601d\u6c7a\u5b9a\u306b\u3082\u53c2\u52a0\u3057\u307e\u3059\u3002\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u7121\u6599\u521d\u56de\u76f8\u8ac7\"><span class=\"mr-cta-link-normal\">\u4eca\u3059\u3050\u3054\u5e0c\u671b\u65e5\u6642\u3092\u9078\u629e\uff1a<\/span><span class=\"mr-cta-link-bold\">\u7121\u6599\u521d\u56de\u76f8\u8ac7<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-stellung-des-gesellschafters-innerhalb-der-gmbh\">GmbH\u306b\u304a\u3051\u308b\u793e\u54e1\u306e\u5730\u4f4d<\/h3>\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u6301\u5206\u306f\u3001GmbH\u306e<strong>\u500b\u3005\u306e\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6301\u5206\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002\u9280\u884c\u53e3\u5ea7\u3001\u8eca\u4e21\u3001\u6a5f\u68b0\u3001\u50b5\u6a29\u3001\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3001\u5728\u5eab\u3001\u30d6\u30e9\u30f3\u30c9\u306f\u4f1a\u793e\u81ea\u8eab\u306b\u5e30\u5c5e\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u793e\u54e1\u306f\u500b\u3005\u306e\u7269\u3092\u4fdd\u6709\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001<strong>GmbH\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u6301\u5206<\/strong>\u3092\u4fdd\u6709\u3057\u307e\u3059\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u3053\u306e\u6301\u5206\u304b\u3089\u3001\u6a29\u5229\u3068\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/strong> \u793e\u54e1\u306f\u6c7a\u8b70\u306b\u53c2\u52a0\u3057\u3001\u60c5\u5831\u3092\u8981\u6c42\u3057\u3001\u5206\u914d\u53ef\u80fd\u306a\u5229\u76ca\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u5229\u76ca\u306b\u53c2\u52a0\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u51fa\u8cc7\u6301\u5206\u3092\u6255\u3044\u8fbc\u307f\u3001\u5b9a\u6b3e\u3092\u9075\u5b88\u3057\u3001GmbH\u306e\u5229\u76ca\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u793e\u54e1\u306f\u4e3b\u306b\u7dcf\u4f1a\u3067\u305d\u306e\u6a29\u5229\u3092\u884c\u4f7f\u3057\u307e\u3059\u3002<\/strong> \u305d\u3053\u3067\u3001\u5f7c\u3089\u306fGmbH\u306e\u91cd\u8981\u306a\u4e8b\u9805\u306b\u3064\u3044\u3066\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u53d6\u7de0\u5f79\u306e\u9078\u4efb\u304a\u3088\u3073\u89e3\u4efb\u3001\u5229\u76ca\u51e6\u5206\u3001\u5b9a\u6b3e\u306e\u5909\u66f4\u3001\u8cc7\u672c\u63aa\u7f6e\u3001\u4f1a\u793e\u306e\u89e3\u6563\u304c\u542b\u307e\u308c\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u682a\u5f0f\u3084\u6709\u4fa1\u8a3c\u5238\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong> \u5358\u306b\u8b72\u6e21\u3057\u305f\u308a\u3001\u682a\u5f0f\u306e\u3088\u3046\u306b\u81ea\u7531\u306b\u53d6\u5f15\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u793e\u54e1\u306e\u5730\u4f4d\u306e\u5909\u66f4\u306b\u306f\u3001\u5b9a\u6b3e\u3001\u540c\u610f\u8981\u4ef6\u3001\u516c\u8a3c\u4eba\u306b\u3088\u308b\u8a3c\u66f8\u3001\u5546\u696d\u767b\u8a18\u7c3f\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002 <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteil-stammeinlage-und-beteiligungsquote\">\u4e8b\u696d\u6301\u5206\u3001\u51fa\u8cc7\u6301\u5206\u3001\u6301\u5206\u6bd4\u7387<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u3001\u51fa\u8cc7\u6301\u5206\u3001\u8cc7\u672c\u91d1\u3001\u6301\u5206\u6bd4\u7387\u306f4\u3064\u306e\u7570\u306a\u308b\u6982\u5ff5\u3067\u3059\u3002<\/strong><strong>\u51fa\u8cc7\u6301\u5206<\/strong>\u306f\u3001\u793e\u54e1\u304c\u5f15\u304d\u53d7\u3051\u308b\u91d1\u984d\u3067\u3059\u3002<strong>\u8cc7\u672c\u91d1<\/strong>\u306f\u3001<strong>\u3059\u3079\u3066\u306e\u51fa\u8cc7\u6301\u5206\u306e\u5408\u8a08<\/strong>\u3067\u3059\u3002<strong>\u4e8b\u696d\u6301\u5206<\/strong>\u306f\u3001\u793e\u54e1\u306e\u5168\u4f53\u7684\u306a\u6cd5\u7684\u5730\u4f4d\u3067\u3059\u3002<strong>\u6301\u5206\u6bd4\u7387<\/strong>\u306f\u3001GmbH\u306b\u304a\u3051\u308b\u305d\u306e\u793e\u54e1\u306e\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u3092\u793a\u3057\u307e\u3059\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u306eGmbH\u306e\u8cc7\u672c\u91d1\u306f\u3001\u6700\u4f4e\u20ac<\/strong> <strong>10,000\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong>\u5404\u51fa\u8cc7\u6301\u5206\u306f\u6700\u4f4e\u20ac70\u306b\u9054\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u793e\u54e1\u306f\u7570\u306a\u308b\u91d1\u984d\u306e\u51fa\u8cc7\u6301\u5206\u3092\u5f15\u304d\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7570\u306a\u308b\u6301\u5206\u6bd4\u7387\u3001\u5229\u76ca\u5206\u914d\u3001\u5f71\u97ff\u529b\u304c\u751f\u3058\u307e\u3059\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u5358\u306a\u308b\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u4ee5\u4e0a\u306e\u3082\u306e\u3067\u3059\u3002<\/strong> \u8b70\u6c7a\u6a29\u3001\u5229\u76ca\u6a29\u3001\u60c5\u5831\u8acb\u6c42\u6a29\u3001\u53c2\u52a0\u6a29\u3001\u51fa\u8cc7\u7fa9\u52d9\u3001\u5fe0\u5b9f\u7fa9\u52d9\u304c\u675f\u306d\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6301\u5206\u6bd4\u7387\u306f\u8a08\u7b97\u4e0a\u306e\u6301\u5206\u3092\u793a\u3057\u307e\u3059\u304c\u3001\u793e\u54e1\u306e\u5168\u4f53\u7684\u306a\u6cd5\u7684\u5730\u4f4d\u3092\u793a\u3059\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5f15\u304d\u53d7\u3051\u305f\u51fa\u8cc7\u6301\u5206\u3068\u3001\u76f4\u3061\u306b\u6255\u3044\u8fbc\u307e\u308c\u305f\u73fe\u91d1\u51fa\u8cc7\u3082\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u793e\u54e1\u306f\u8a2d\u7acb\u6642\u306b\u51fa\u8cc7\u6301\u5206\u3092\u5fc5\u305a\u3057\u3082\u5168\u984d\u73fe\u91d1\u3067\u6255\u3044\u8fbc\u3080\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u73fe\u91d1\u3067\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u5404\u51fa\u8cc7\u6301\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u767b\u9332\u6642\u306b\u5c11\u306a\u304f\u3068\u30824\u5206\u306e1\u3001\u3044\u305a\u308c\u306b\u305b\u3088\u20ac70\u3092\u6255\u3044\u8fbc\u307e\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5408\u8a08\u3067\u6700\u4f4e\u20ac5,000\u3092\u73fe\u91d1\u51fa\u8cc7\u3068\u3057\u3066\u6255\u3044\u8fbc\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u51fa\u8cc7\u6301\u5206\u306e\u672a\u6255\u3044\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u6255\u3044\u7fa9\u52d9\u304c\u6b8b\u308a\u307e\u3059\u3002<\/strong> GmbH\u306f\u3001\u5b9a\u6b3e\u304a\u3088\u3073\u6709\u52b9\u306a\u793e\u54e1\u6c7a\u8b70\u306b\u5f93\u3063\u3066\u3001\u672a\u6255\u3044\u306e\u6255\u3044\u8fbc\u307f\u3092\u8981\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5404\u793e\u54e1\u306f1\u3064\u306e\u4e8b\u696d\u6301\u5206\u306e\u307f\u3092\u6709\u3057\u307e\u3059\u3002<\/strong> \u65e2\u5b58\u306e\u793e\u54e1\u304c\u5f8c\u306b\u8ffd\u52a0\u306e\u6301\u5206\u3092\u53d6\u5f97\u3057\u3066\u3082\u30012\u3064\u76ee\u306e\u4e8b\u696d\u6301\u5206\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u65e2\u5b58\u306e\u4e8b\u696d\u6301\u5206\u304c\u5897\u52a0\u3057\u3001\u305d\u306e\u793e\u54e1\u306e\u5730\u4f4d\u306f\u6cd5\u7684\u306b\u7d71\u4e00\u3055\u308c\u305f\u307e\u307e\u3068\u306a\u308a\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-berechnung-der-beteiligungsquote\">\u6301\u5206\u6bd4\u7387\u306e\u8a08\u7b97<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u6301\u5206\u6bd4\u7387\u306f\u3001GmbH\u306b\u304a\u3051\u308b\u793e\u54e1\u306e\u6301\u5206\u306e\u5927\u304d\u3055\u3092\u8868\u3057\u307e\u3059\u3002<\/strong> \u3053\u308c\u306f\u51fa\u8cc7\u6301\u5206\u3068\u8cc7\u672c\u91d1\u304b\u3089\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/strong><br\/><strong>\u793e\u54e1\u306e\u51fa\u8cc7\u6301\u5206 \u00f7 \u8cc7\u672c\u91d1 \u00d7 100 = \u6301\u5206\u6bd4\u7387\uff08\u30d1\u30fc\u30bb\u30f3\u30c8\uff09\u3002<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4f8b\uff1a<\/strong>\u8cc7\u672c\u91d1\u304c\u20ac10,000\u3067\u3001\u3042\u308b\u793e\u54e1\u304c\u20ac2,500\u3092\u5f15\u304d\u53d7\u3051\u308b\u5834\u5408\u3001\u305d\u306e\u793e\u54e1\u306fGmbH\u306e25%\u3092\u4fdd\u6709\u3057\u307e\u3059\u3002\u3042\u308b\u793e\u54e1\u304c\u20ac7,000\u3092\u5f15\u304d\u53d7\u3051\u308b\u5834\u5408\u3001\u305d\u306e\u793e\u54e1\u306f70%\u3092\u4fdd\u6709\u3057\u307e\u3059\u3002\u3053\u306e\u8a08\u7b97\u306f\u3001\u8cc7\u672c\u91d1\u306b\u5bfe\u3059\u308b\u8a08\u7b97\u4e0a\u306e\u6301\u5206\u3092\u793a\u3057\u307e\u3059\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u6301\u5206\u6bd4\u7387\u306f\u3001\u5229\u76ca\u3001\u8b70\u6c7a\u6a29\u3001\u652f\u914d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/strong> 51%\u3092\u4fdd\u6709\u3059\u308b\u793e\u54e1\u306f\u3001\u6cd5\u5f8b\u307e\u305f\u306f\u5b9a\u6b3e\u304c\u3088\u308a\u53b3\u683c\u306a\u591a\u6570\u6c7a\u3092\u8981\u6c42\u3057\u306a\u3044\u9650\u308a\u3001\u5358\u7d14\u591a\u6570\u6c7a\u306b\u3088\u308b\u6c7a\u8b70\u3092\u5b9a\u671f\u7684\u306b\u6210\u7acb\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5897\u8cc7\u306e\u5834\u5408\u3001\u6301\u5206\u6bd4\u7387\u304c\u5909\u52d5\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u3059\u3079\u3066\u306e\u793e\u54e1\u304c\u65e2\u5b58\u306e\u6bd4\u7387\u3067\u8ffd\u52a0\u306e\u51fa\u8cc7\u6301\u5206\u3092\u5f15\u304d\u53d7\u3051\u308b\u5834\u5408\u3001\u6bd4\u7387\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u30021\u4eba\u306e\u793e\u54e1\u306e\u307f\u304c\u8ffd\u52a0\u8cc7\u672c\u3092\u5f15\u304d\u53d7\u3051\u308b\u5834\u5408\u3001\u305d\u306e\u793e\u54e1\u306e\u6bd4\u7387\u306f\u5897\u52a0\u3057\u3001\u4ed6\u306e\u793e\u54e1\u306e\u6bd4\u7387\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002 <\/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\">\u201e\u6301\u5206\u6bd4\u7387\u304c\u4e3b\u306b\u5229\u76ca\u3068\u8b70\u6c7a\u6a29\u306b\u95a2\u9023\u3059\u308b\u4e00\u65b9\u3067\u3001\u4e8b\u696d\u6301\u5206\u306f\u793e\u54e1\u306e\u3059\u3079\u3066\u306e\u6a29\u5229\u3068\u7fa9\u52d9\u3092\u675f\u306d\u3066\u3044\u307e\u3059\u3002\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirtschaftliche-bedeutung-und-bewertung-von-geschaftsanteilen\">\u4e8b\u696d\u6301\u5206\u306e\u7d4c\u6e08\u7684\u610f\u7fa9\u3068\u8a55\u4fa1<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306e\u4fa1\u5024\u306f\u3001\u5f15\u304d\u53d7\u3051\u305f\u51fa\u8cc7\u6301\u5206\u3068\u81ea\u52d5\u7684\u306b\u4e00\u81f4\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong> \u53ce\u76ca\u6027\u306e\u9ad8\u3044GmbH\u306e\u5834\u5408\u3001\u20ac5,000\u306e\u51fa\u8cc7\u6301\u5206\u306f\u3001\u5e02\u5834\u4fa1\u5024\u304c\u306f\u308b\u304b\u306b\u9ad8\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u640d\u5931\u3001\u50b5\u52d9\u8d85\u904e\u3001\u307e\u305f\u306f\u53ce\u76ca\u304c\u306a\u3044\u5834\u5408\u3001\u540c\u3058\u6301\u5206\u3067\u3082\u7d4c\u6e08\u7684\u4fa1\u5024\u306f\u4f4e\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u91cd\u8981\u306a\u306e\u306f\u3001GmbH\u306e\u5b9f\u969b\u306e\u4f01\u696d\u4fa1\u5024\u3067\u3059\u3002<\/strong> \u3053\u308c\u306f\u3001\u5229\u76ca\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d99\u7d9a\u4e2d\u306e\u5951\u7d04\u3001\u9867\u5ba2\u69cb\u9020\u3001\u5e02\u5834\u5730\u4f4d\u3001\u6d41\u52d5\u6027\u3001\u5c06\u6765\u306e\u898b\u901a\u3057\u304b\u3089\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u8a55\u4fa1\u306b\u306f\u3001\u53ce\u76ca\u4fa1\u5024\u6cd5\u3001\u5b9f\u4f53\u4fa1\u5024\u6cd5\u3001\u6bd4\u8f03\u4fa1\u5024\u6cd5\u304c\u8003\u616e\u3055\u308c\u307e\u3059\u3002<\/strong> \u53ce\u76ca\u4fa1\u5024\u6cd5\u306fGmbH\u306e\u5c06\u6765\u306e\u5229\u76ca\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u5b9f\u4f53\u4fa1\u5024\u6cd5\u306f\u3001\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u65e2\u5b58\u306e\u8cc7\u7523\u3092\u8003\u616e\u3057\u307e\u3059\u3002\u6bd4\u8f03\u4fa1\u5024\u6cd5\u306f\u3001\u985e\u4f3c\u306e\u4f01\u696d\u3084\u6301\u5206\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u305f\u4fa1\u683c\u3092\u793a\u3057\u307e\u3059\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u8a55\u4fa1\u57fa\u6e96\u65e5\u306f\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong> \u58f2\u5374\u3001\u8d08\u4e0e\u3001\u76f8\u7d9a\u3001\u96e2\u5a5a\u3001\u793e\u54e1\u9593\u306e\u7d1b\u4e89\u3001\u9664\u540d\u3001\u307e\u305f\u306f\u53d6\u5f97\u306e\u5834\u5408\u3001\u3069\u306e\u6570\u5024\u304c\u6c7a\u5b9a\u7684\u306a\u306e\u304b\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5b9a\u6b3e\u306f\u8a55\u4fa1\u65b9\u6cd5\u3001\u57fa\u6e96\u65e5\u3001\u9451\u5b9a\u4eba\u3092\u660e\u78ba\u306b\u5b9a\u3081\u308b\u3079\u304d\u3067\u3059\u3002 <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechte-und-pflichten-aus-dem-geschaftsanteil\">\u4e8b\u696d\u6301\u5206\u304b\u3089\u751f\u3058\u308b\u6a29\u5229\u3068\u7fa9\u52d9<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u6a29\u5229\u3068\u7fa9\u52d9\u3092\u7d50\u3073\u3064\u3051\u307e\u3059\u3002<\/strong> \u793e\u54e1\u306fGmbH\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u529b\u3092\u7372\u5f97\u3057\u3001\u5229\u76ca\u306b\u53c2\u52a0\u3057\u3001\u60c5\u5831\u3092\u8981\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u51fa\u8cc7\u6301\u5206\u3092\u6255\u3044\u8fbc\u307f\u3001\u5b9a\u6b3e\u3092\u9075\u5b88\u3057\u3001GmbH\u304a\u3088\u3073\u4ed6\u306e\u793e\u54e1\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u6700\u3082\u91cd\u8981\u306a\u6a29\u5229\u306b\u306f\u3001\u8b70\u6c7a\u6a29\u3001\u5229\u76ca\u6a29\u3001\u60c5\u5831\u8acb\u6c42\u6a29\u3001\u53c2\u52a0\u6a29\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/strong> \u3053\u308c\u3089\u306e\u6a29\u5229\u306b\u3088\u308a\u3001\u793e\u54e1\u306fGmbH\u306e\u767a\u5c55\u306b\u8ca2\u732e\u3057\u3001\u7d4c\u55b6\u9663\u3092\u76e3\u7763\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u6b63\u78ba\u306a\u7bc4\u56f2\u306f\u3001GmbH\u6cd5\u304a\u3088\u3073\u5b9a\u6b3e\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u793e\u54e1\u306e\u7fa9\u52d9\u306f\u3001\u5f15\u304d\u53d7\u3051\u305f\u51fa\u8cc7\u6301\u5206\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002<\/strong> \u51fa\u8cc7\u6301\u5206\u3092\u5f15\u304d\u53d7\u3051\u308b\u8005\u306f\u3001\u5408\u610f\u3055\u308c\u305f\u898f\u5247\u306b\u5f93\u3063\u3066\u305d\u308c\u3092\u5c65\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u51fa\u8cc7\u304c\u5b8c\u5168\u306b\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u793e\u54e1\u306f\u672a\u6255\u3044\u5206\u306e\u652f\u6255\u3044\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u3053\u308c\u306b\u52a0\u3048\u3066\u3001\u4f1a\u793e\u6cd5\u4e0a\u306e\u5fe0\u5b9f\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u793e\u54e1\u306f\u3001\u305d\u306e\u6a29\u5229\u3092\u884c\u4f7f\u3059\u308b\u969b\u306b\u3001GmbH\u304a\u3088\u3073\u4ed6\u306e\u793e\u54e1\u306e\u5229\u76ca\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u7fa9\u52d9\u306f\u3001\u8b70\u6c7a\u3001\u60c5\u5831\u8981\u6c42\u3001\u6301\u5206\u8b72\u6e21\u3001\u7af6\u5408\u72b6\u6cc1\u3001\u793e\u54e1\u9593\u306e\u7d1b\u4e89\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5fe0\u5b9f\u7fa9\u52d9\u306f\u3001GmbH\u306b\u4e0d\u5229\u76ca\u3092\u3082\u305f\u3089\u3059\u81ea\u5df1\u672c\u4f4d\u306a\u884c\u70ba\u3092\u7981\u3058\u307e\u3059\u3002<\/strong> \u793e\u54e1\u306f\u3001\u4f1a\u793e\u3092\u59a8\u5bb3\u3057\u305f\u308a\u3001\u4f01\u696d\u79d8\u5bc6\u3092\u60aa\u7528\u3057\u305f\u308a\u3001\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u6c7a\u5b9a\u3092\u963b\u6b62\u3057\u305f\u308a\u3001\u4ed6\u306e\u793e\u54e1\u306b\u610f\u56f3\u7684\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u305f\u308a\u3059\u308b\u305f\u3081\u306b\u3001\u305d\u306e\u5730\u4f4d\u3092\u5229\u7528\u3057\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-stimmrechte-nach-39-gmbhg\">\u3053\u308c\u306f\u3001\u591a\u6570\u6d3e\u304c\u5c11\u6570\u6d3e\u793e\u54e1\u306b\u4e0d\u5229\u76ca\u3092\u4e0e\u3048\u308b\u305f\u3081\u3060\u3051\u306b\u6c7a\u8b70\u3092\u884c\u3046\u5834\u5408\u3084\u3001\u5c11\u6570\u6d3e\u793e\u54e1\u304c\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u5fc5\u8981\u306a\u6c7a\u5b9a\u3092\u963b\u6b62\u3059\u308b\u5834\u5408\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u8b70\u6c7a\u6a29\u306f\u3001\u793e\u54e1\u304c\u6c7a\u8b70\u306b\u3069\u306e\u7a0b\u5ea6\u5f71\u97ff\u3092\u4e0e\u3048\u3089\u308c\u308b\u304b\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/strong> \u793e\u54e1\u306e\u7fa9\u52d9\u306f\u3001GmbH\u304c\u6d3b\u52d5\u80fd\u529b\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong><\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P39\/NOR12040500\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><strong><strong><\/strong><strong>\u8b70\u6c7a\u6a29\u3001\u60c5\u5831\u3001\u5229\u76ca\u5206\u914d\u306a\u3069\u306e\u6a29\u5229\u306f\u884c\u4f7f\u3067\u304d\u307e\u3059\u3002<\/strong>\u3057\u304b\u3057\u3001\u305d\u308c\u3089\u306f\u6cd5\u5f8b\u3001<strong>\u5b9a\u6b3e\u3001<\/strong>\u304a\u3088\u3073GmbH\u306e\u6b63\u5f53\u306a\u5229\u76ca\u304c\u5c0a\u91cd\u3055\u308c\u308b\u3088\u3046\u306b\u884c\u4f7f\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/strong><\/a>  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4f8b\uff1a<\/strong>\u51fa\u8cc7\u984d\u304c\u20ac5,000\u306e\u793e\u54e1\u306f\u3001\u6cd5\u5b9a\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u306b\u5f93\u3044500\u7968\u306e\u8b70\u6c7a\u6a29\u3092\u6709\u3057\u307e\u3059\u3002\u20ac2,500\u306e\u793e\u54e1\u306f250\u7968\u3092\u6709\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7d4c\u6e08\u7684\u306a\u6301\u5206\u306f\u8b70\u6c7a\u6a29\u306e\u91cd\u307f\u306b\u76f4\u63a5\u5f71\u97ff\u3057\u307e\u3059\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u901a\u5e38\u306e\u6c7a\u8b70\u306b\u3064\u3044\u3066\u306f\u3001\u6295\u3058\u3089\u308c\u305f\u7968\u306e\u5358\u7d14\u904e\u534a\u6570\u3067\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/strong> \u91cd\u8981\u306a\u6c7a\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u5f8b\u307e\u305f\u306f\u5b9a\u6b3e\u306b\u3088\u308a\u3001\u3088\u308a\u53b3\u683c\u306a\u591a\u6570\u6c7a\u3001\u4f8b\u3048\u30704\u5206\u306e3\u306e\u591a\u6570\u6c7a\u3001\u5168\u54e1\u4e00\u81f4\u3001\u307e\u305f\u306f\u500b\u5225\u306e\u793e\u54e1\u306e\u540c\u610f\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/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\">\u201e\u793e\u54e1\u306f\u3001\u3059\u3079\u3066\u306e\u6c7a\u5b9a\u306b\u304a\u3044\u3066\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6c7a\u8b70\u304c\u81ea\u8eab\u306e\u7fa9\u52d9\u306e\u514d\u9664\u307e\u305f\u306f\u81ea\u8eab\u3078\u306e\u7279\u5225\u306a\u5229\u76ca\u306b\u95a2\u308f\u308b\u5834\u5408\u3001\u305d\u306e\u8b70\u6c7a\u6a29\u306f\u6392\u9664\u3055\u308c\u307e\u3059\u3002 \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u7121\u6599\u521d\u56de\u76f8\u8ac7\"><span class=\"mr-cta-link-normal\">\u4eca\u3059\u3050\u3054\u5e0c\u671b\u65e5\u6642\u3092\u9078\u629e\uff1a<\/span><span class=\"mr-cta-link-bold\">\u7121\u6599\u521d\u56de\u76f8\u8ac7<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-gewinnanspruch-nach-82-gmbhg\">GmbHG\u7b2c82\u6761\u306b\u57fa\u3065\u304f\u5229\u76ca\u8acb\u6c42\u6a29<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u3001<a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P82\/NOR12023081\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG\u7b2c82\u6761<\/a>\u306b\u5f93\u3044\u3001\u793e\u54e1\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u5229\u76ca\u3078\u306e\u53c2\u52a0\u8acb\u6c42\u6a29\u3092\u4e0e\u3048\u307e\u3059\u3002<\/strong>\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u793e\u54e1\u304c\u3044\u3064\u3067\u3082GmbH\u304b\u3089\u91d1\u92ad\u3092\u5f15\u304d\u51fa\u305b\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002GmbH\u306e\u8ca1\u7523\u306f\u4f1a\u793e\u306b\u5e30\u5c5e\u3057\u3001\u4e8b\u696d\u904b\u55b6\u3001\u5951\u7d04\u5c65\u884c\u3001\u50b5\u6a29\u8005\u4fdd\u8b77\u306b\u5f79\u7acb\u3066\u3089\u308c\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5229\u76ca\u306e\u652f\u6255\u3044\u306b\u306f\u3001\u5206\u914d\u53ef\u80fd\u306a\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u5229\u76ca\u304c\u524d\u63d0\u3068\u306a\u308a\u307e\u3059\u3002<\/strong> GmbH\u304c\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u3001\u305d\u306e\u5229\u76ca\u304c\u6cd5\u5f8b\u3001\u5b9a\u6b3e\u3001\u307e\u305f\u306f\u793e\u54e1\u7dcf\u4f1a\u6c7a\u8b70\u306b\u3088\u308a\u5206\u914d\u304c\u8a8d\u3081\u3089\u308c\u3066\u521d\u3081\u3066\u3001\u5177\u4f53\u7684\u306a\u652f\u6255\u8acb\u6c42\u6a29\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5229\u76ca\u5206\u914d\u306f\u3001\u793e\u54e1\u306e\u6301\u5206\u306b\u5fdc\u3058\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/strong> \u3042\u308b\u793e\u54e1\u304c60%\u3001\u5225\u306e\u793e\u54e1\u304c40%\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u6bd4\u4f8b\u914d\u5206\u3067\u306f\u5206\u914d\u3055\u308c\u308b\u5229\u76ca\u306e60%\u306840%\u3092\u305d\u308c\u305e\u308c\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u5b9a\u6b3e\u306b\u304a\u3044\u3066\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u7570\u306a\u308b\u5229\u76ca\u5206\u914d\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4f8b\uff1a<\/strong>\u3042\u308bGmbH\u304c\u20ac30,000\u306e\u5206\u914d\u53ef\u80fd\u306a\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u307e\u3057\u305f\u3002\u793e\u54e1A\u306f60%\u3001\u793e\u54e1B\u306f40%\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u6bd4\u4f8b\u914d\u5206\u306b\u3088\u308b\u5229\u76ca\u5206\u914d\u3067\u306f\u3001A\u306f\u20ac18,000\u3001B\u306f\u20ac12,000\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u5229\u76ca\u304c\u5206\u914d\u3055\u308c\u305a\u3001\u6709\u52b9\u306bGmbH\u5185\u306b\u7559\u4fdd\u3055\u308c\u305f\u5834\u5408\u3001\u3053\u306e\u91d1\u984d\u306e\u652f\u6255\u8acb\u6c42\u6a29\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u3057\u305f\u304c\u3063\u3066\u3001\u793e\u54e1\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u306e\u306f\u3001\u5229\u76ca\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u5229\u76ca\u3001\u5206\u914d\u3092\u533a\u5225\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/strong> \u7d4c\u6e08\u7684\u306b\u6210\u529f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u304c\u81ea\u52d5\u7684\u306b\u652f\u6255\u3044\u306b\u3064\u306a\u304c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6cd5\u7684\u306b\u8a31\u5bb9\u3055\u308c\u308b\u5229\u76ca\u306e\u4f7f\u9014\u304c\u6c7a\u5b9a\u3055\u308c\u3066\u521d\u3081\u3066\u3001\u793e\u54e1\u306b\u91d1\u92ad\u304c\u6d41\u308c\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verbotene-einlagenruckgewahr\">\u7981\u6b62\u3055\u308c\u305f\u51fa\u8cc7\u306e\u6255\u623b\u3057<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u793e\u54e1\u306f\u3001GmbH\u304b\u3089\u6cd5\u7684\u306b\u8a31\u5bb9\u3055\u308c\u308b\u652f\u6255\u3044\u306e\u307f\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong> \u8a31\u5bb9\u3055\u308c\u308b\u306e\u306f\u3001\u4e3b\u306b\u9069\u6b63\u306b\u6c7a\u8b70\u3055\u308c\u305f\u5229\u76ca\u5206\u914d\u3001\u771f\u6b63\u306a\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u9069\u6b63\u306a\u5831\u916c\u3001\u901a\u5e38\u53d6\u5f15\u6761\u4ef6\u306b\u57fa\u3065\u304f\u8cb8\u4ed8\u91d1\u306e\u8fd4\u6e08\u3001\u5951\u7d04\u4e0a\u6b63\u5f53\u5316\u3055\u308c\u308b\u652f\u6255\u3044\u3067\u3059\u3002\u8a31\u5bb9\u3055\u308c\u306a\u3044\u306e\u306f\u3001\u6cd5\u7684\u6839\u62e0\u306a\u304f\u793e\u54e1\u306e\u305f\u3081\u306b\u4f1a\u793e\u8ca1\u7523\u3092\u6e1b\u5c11\u3055\u305b\u308b\u652f\u6255\u3044\u3067\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">GmbH\u304c<strong>\u6cd5\u5f8b<\/strong>\u3001\u5b9a\u6b3e\u3001\u307e\u305f\u306f\u793e\u54e1\u7dcf\u4f1a\u6c7a\u8b70\u306b\u53cd\u3057\u3066\u793e\u54e1\u306b\u7d66\u4ed8\u3092\u884c\u3063\u305f\u5834\u5408\u3001GmbH\u306f<strong>\u8fd4\u9084<\/strong>\u3092\u8acb\u6c42\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u96a0\u308c\u305f\u914d\u5f53\u3001\u904e\u5927\u306a\u5831\u916c\u3001\u901a\u5e38\u53d6\u5f15\u6761\u4ef6\u306b\u5408\u81f4\u3057\u306a\u3044\u8cb8\u4ed8\u3001\u4eee\u88c5\u53d6\u5f15\u3001\u4f1a\u793e\u8ca1\u7523\u304b\u3089\u306e\u79c1\u7684\u652f\u6255\u3044\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-informationsrechte-und-einsichtsrechte\">\u60c5\u5831\u8acb\u6c42\u6a29\u304a\u3088\u3073\u95b2\u89a7\u6a29<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u793e\u54e1\u306f\u3001GmbH\u306e\u7d4c\u6e08\u7684\u304a\u3088\u3073\u6cd5\u7684\u72b6\u6cc1\u3092\u691c\u8a3c\u3067\u304d\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong> \u305d\u306e\u305f\u3081\u3001\u793e\u54e1\u306b\u306f\u60c5\u5831\u8acb\u6c42\u6a29\u304a\u3088\u3073\u95b2\u89a7\u6a29\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u793e\u54e1\u306f\u3001\u793e\u54e1\u6a29\u306e\u884c\u4f7f\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3067\u3042\u308b\u5834\u5408\u3001\u4f1a\u793e\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u8aac\u660e\u3092\u6c42\u3081\u3001\u66f8\u985e\u3092\u95b2\u89a7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u60c5\u5831\u8acb\u6c42\u6a29\u306f\u3001\u5c11\u6570\u682a\u4e3b\u3082\u4fdd\u8b77\u3057\u307e\u3059\u3002<\/strong> \u5c11\u6570\u6301\u5206\u306e\u793e\u54e1\u304c\u4f1a\u793e\u306b\u95a2\u3059\u308b\u77e5\u8b58\u304b\u3089\u906e\u65ad\u3055\u308c\u308b\u3053\u3068\u306f\u8a31\u3055\u308c\u307e\u305b\u3093\u3002GmbH\u306f\u3001\u60c5\u5831\u63d0\u4f9b\u304c\u6cd5\u5f8b\u4e0a\u306e\u7981\u6b62\u306b\u9055\u53cd\u3059\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u793e\u54e1\u304c\u305d\u306e\u6a29\u5229\u3092\u6feb\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u60c5\u5831\u63d0\u4f9b\u3092\u62d2\u5426\u3067\u304d\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u95b2\u89a7\u6a29\u306f\u3001\u793e\u54e1\u304c\u81ea\u5df1\u306e\u6a29\u5229\u3092\u9069\u5207\u306b\u884c\u4f7f\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002<\/strong> \u3053\u308c\u306b\u306f\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3001\u4f1a\u8a08\u66f8\u985e\u3001\u793e\u54e1\u7dcf\u4f1a\u6c7a\u8b70\u3001GmbH\u306e\u5951\u7d04\u3001\u5927\u898f\u6a21\u6295\u8cc7\u306b\u95a2\u3059\u308b\u66f8\u985e\u3001\u50b5\u52d9\u3001\u50b5\u6a29\u3001\u696d\u52d9\u57f7\u884c\u8005\u5831\u916c\u3001\u76f8\u6bba\u52d8\u5b9a\u3001\u7570\u4f8b\u306e\u696d\u52d9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u66f8\u985e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH\u306f\u3001\u60c5\u5831\u8acb\u6c42\u6a29\u3092\u6063\u610f\u7684\u306b\u5236\u9650\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong> \u5b9a\u6b3e\u306b\u304a\u3051\u308b\u5236\u9650\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u53b3\u683c\u306a\u7bc4\u56f2\u5185\u3067\u306e\u307f\u8a31\u5bb9\u3055\u308c\u307e\u3059\u3002\u62d2\u5426\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u60c5\u5831\u8acb\u6c42\u304c\u6a29\u5229\u6feb\u7528\u7684\u3067\u3042\u308b\u5834\u5408\u3001\u6cd5\u5f8b\u4e0a\u306e\u5b88\u79d8\u7fa9\u52d9\u306b\u62b5\u89e6\u3059\u308b\u5834\u5408\u3001\u307e\u305f\u306fGmbH\u306e\u5177\u4f53\u7684\u5229\u76ca\u304c\u5371\u967a\u306b\u3055\u3089\u3055\u308c\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterpflichten-treuepflicht-und-stimmrechtsmissbrauch\">\u793e\u54e1\u306e\u7fa9\u52d9\u3001\u5fe0\u5b9f\u7fa9\u52d9\u3001\u8b70\u6c7a\u6a29\u306e\u6feb\u7528<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u3001\u6a29\u5229\u3060\u3051\u3067\u306a\u304f\u7fa9\u52d9\u3082\u4f34\u3044\u307e\u3059\u3002<\/strong> \u6700\u3082\u91cd\u8981\u306a\u7fa9\u52d9\u306f\u3001\u5f15\u304d\u53d7\u3051\u305f\u51fa\u8cc7\u984d\u306e\u5c65\u884c\u3067\u3059\u3002\u793e\u54e1\u306f\u3001\u5b9a\u6b3e\u304a\u3088\u3073\u8a2d\u7acb\u306e\u898f\u5247\u306b\u5f93\u3044\u3001\u5408\u610f\u3055\u308c\u305f\u91d1\u984d\u3092\u5c65\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u51fa\u8cc7\u984d\u304c\u5b8c\u5168\u306b\u6255\u3044\u8fbc\u307e\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u793e\u54e1\u306f\u672a\u6255\u3044\u5206\u306e\u652f\u6255\u7fa9\u52d9\u3092\u8ca0\u3044\u7d9a\u3051\u307e\u3059\u3002<\/strong> \u3053\u306e\u7fa9\u52d9\u306f\u3001GmbH\u3068\u305d\u306e\u50b5\u6a29\u8005\u3092\u4fdd\u8b77\u3057\u307e\u3059\u3002\u4f1a\u793e\u306f\u3001\u5f15\u304d\u53d7\u3051\u3089\u308c\u305f\u8cc7\u672c\u304c\u5b9f\u969b\u306b\u5229\u7528\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3092\u4fe1\u983c\u3067\u304d\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u3055\u3089\u306b\u3001\u3059\u3079\u3066\u306e\u793e\u54e1\u306b\u306f\u5fe0\u5b9f\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/strong> \u793e\u54e1\u306f\u3001\u81ea\u5df1\u306e\u6a29\u5229\u3092\u884c\u4f7f\u3059\u308b\u969b\u3001GmbH\u304a\u3088\u3073\u4ed6\u306e\u793e\u54e1\u306e\u5229\u76ca\u306b\u914d\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u7fa9\u52d9\u306f\u3001\u8b70\u6c7a\u3001\u60c5\u5831\u8acb\u6c42\u3001\u6301\u5206\u8b72\u6e21\u3001\u7af6\u5408\u72b6\u6cc1\u3001\u793e\u54e1\u9593\u7d1b\u4e89\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5fe0\u5b9f\u7fa9\u52d9\u306f\u3001GmbH\u3092\u72a0\u7272\u306b\u3057\u305f\u5229\u5df1\u7684\u884c\u70ba\u3092\u7981\u3058\u307e\u3059\u3002<\/strong> \u793e\u54e1\u306f\u3001\u81ea\u5df1\u306e\u5730\u4f4d\u3092\u5229\u7528\u3057\u3066\u4f1a\u793e\u3092\u59a8\u5bb3\u3057\u305f\u308a\u3001\u55b6\u696d\u79d8\u5bc6\u3092\u6feb\u7528\u3057\u305f\u308a\u3001\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u6c7a\u5b9a\u3092\u59a8\u3052\u305f\u308a\u3001\u4ed6\u306e\u793e\u54e1\u3092\u610f\u56f3\u7684\u306b\u5bb3\u3057\u305f\u308a\u3057\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u8b70\u6c7a\u6a29\u306e\u6feb\u7528\u306f\u3001\u793e\u54e1\u304c\u8b70\u6c7a\u6a29\u3092\u76ee\u7684\u306b\u53cd\u3057\u3066\u884c\u4f7f\u3057\u305f\u5834\u5408\u306b\u6210\u7acb\u3057\u307e\u3059\u3002<\/strong> \u3053\u308c\u306f\u3001\u591a\u6570\u6d3e\u304c\u5c11\u6570\u682a\u4e3b\u3092\u4e0d\u5229\u306b\u3059\u308b\u76ee\u7684\u3067\u306e\u307f\u6c7a\u8b70\u3092\u884c\u3046\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5c11\u6570\u682a\u4e3b\u304c\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u5fc5\u8981\u306a\u6c7a\u5b9a\u3092\u59a8\u3052\u308b\u5834\u5408\u306b\u3082\u6210\u7acb\u3057\u5f97\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u793e\u54e1\u306e\u7fa9\u52d9\u306f\u3001GmbH\u304c\u884c\u52d5\u80fd\u529b\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/strong> \u8b70\u6c7a\u6a29\u3001\u60c5\u5831\u8acb\u6c42\u6a29\u3001\u5229\u76ca\u53c2\u52a0\u6a29\u306a\u3069\u306e\u6a29\u5229\u306f\u884c\u4f7f\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6cd5\u5f8b\u3001\u5b9a\u6b3e\u3001\u304a\u3088\u3073GmbH\u306e\u6b63\u5f53\u306a\u5229\u76ca\u304c\u5c0a\u91cd\u3055\u308c\u308b\u5f62\u3067\u884c\u4f7f\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 <\/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\">\u201e\u4e8b\u696d\u6301\u5206\u306b\u304a\u3044\u3066\u306f\u3001\u6a29\u5229\u3068\u7fa9\u52d9\u306f\u5e38\u306b\u4e26\u5b58\u3057\u307e\u3059\u3002\u5f71\u97ff\u529b\u3068\u5229\u76ca\u5206\u914d\u3092\u671b\u3080\u8005\u306f\u3001\u4f1a\u793e\u6cd5\u4e0a\u306e\u30eb\u30fc\u30eb\u3082\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u7121\u6599\u521d\u56de\u76f8\u8ac7\"><span class=\"mr-cta-link-normal\">\u4eca\u3059\u3050\u3054\u5e0c\u671b\u65e5\u6642\u3092\u9078\u629e\uff1a<\/span><span class=\"mr-cta-link-bold\">\u7121\u6599\u521d\u56de\u76f8\u8ac7<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-entstehung-und-firmenbucheintragung-des-geschaftsanteils\">\u4e8b\u696d\u6301\u5206\u306e\u767a\u751f\u3068\u5546\u696d\u767b\u8a18\u7c3f\u3078\u306e\u767b\u9332<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u3001\u5b9a\u6b3e\u304a\u3088\u3073GmbH\u306e\u6709\u52b9\u306a\u8a2d\u7acb\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u307e\u3059\u3002<\/strong> \u5b9a\u6b3e\u306b\u306f\u3001\u8ab0\u304c\u793e\u54e1\u3068\u306a\u308a\u3001\u3069\u306e\u51fa\u8cc7\u6301\u5206\u3092\u5f15\u304d\u53d7\u3051\u308b\u304b\u304c\u5b9a\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001GmbH\u306b\u304a\u3051\u308b\u8ab0\u306b\u3069\u306e\u4e8b\u696d\u6301\u5206\u304c\u5e30\u5c5e\u3059\u308b\u304b\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH\u304c\u5546\u696d\u767b\u8a18\u7c3f\u306b\u767b\u9332\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f1a\u793e\u306f\u72ec\u7acb\u3057\u305f\u6cd5\u4eba\u3068\u3057\u3066\u6709\u52b9\u306b\u8a2d\u7acb\u3055\u308c\u307e\u3059\u3002<\/strong> \u3053\u306e\u6642\u70b9\u304b\u3089\u3001GmbH\u306f\u81ea\u3089\u6a29\u5229\u3092\u53d6\u5f97\u3057\u3001\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u8cc7\u7523\u3092\u6240\u6709\u3057\u3001\u8ca0\u50b5\u3092\u8ca0\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u793e\u54e1\u306f\u6cd5\u7684\u306bGmbH\u3068\u306f\u5206\u96e2\u3055\u308c\u305f\u307e\u307e\u3067\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirkung-der-eintragung-im-firmenbuch\">\u5546\u696d\u767b\u8a18\u7c3f\u3078\u306e\u767b\u9332\u306e\u52b9\u679c<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u5546\u696d\u767b\u8a18\u7c3f\u306f\u3001GmbH\u306e\u4e8b\u696d\u6301\u5206\u306b\u304a\u3044\u3066\u3001\u5358\u306a\u308b\u8a3c\u62e0\u6a5f\u80fd\u4ee5\u4e0a\u306e\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/strong> GmbH\u3068\u306e\u95a2\u4fc2\u3067\u306f\u3001\u5546\u696d\u767b\u8a18\u7c3f\u306b\u793e\u54e1\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8005\u306e\u307f\u304c\u793e\u54e1\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001GmbH\u306f\u8b70\u6c7a\u6a29\u3001\u5229\u76ca\u6a29\u3001\u60c5\u5831\u8acb\u6c42\u6a29\u3001\u7dcf\u4f1a\u3078\u306e\u62db\u96c6\u3092\u5546\u696d\u767b\u8a18\u7c3f\u306e\u8a18\u8f09\u306b\u7d50\u3073\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u6301\u5206\u8b72\u6e21\u5f8c\u3001\u516c\u8a3c\u4eba\u306b\u3088\u308b\u8a3c\u66f8\u3060\u3051\u3067\u306f\u3001\u793e\u54e1\u6a29\u3092\u5b9f\u969b\u306b\u6709\u52b9\u306b\u884c\u4f7f\u3059\u308b\u306b\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002<\/strong> \u5909\u66f4\u3055\u308c\u305f\u793e\u54e1\u306e\u72b6\u6cc1\u306f\u5546\u696d\u767b\u8a18\u7c3f\u306b\u5c4a\u3051\u51fa\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u53d6\u5f97\u8005\u304c\u5546\u696d\u767b\u8a18\u7c3f\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u9650\u308a\u3001GmbH\u306f\u5f15\u304d\u7d9a\u304d\u4ee5\u524d\u306e\u793e\u54e1\u3092\u793e\u54e1\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u53d6\u5f97\u8005\u306f\u3001\u672a\u6255\u3044\u306e\u5c65\u884c\u7fa9\u52d9\u3082\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong> \u8b72\u6e21\u767b\u9332\u6642\u306b\u5b58\u5728\u3059\u308b\u672a\u6255\u3044\u306e\u5c65\u884c\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u5f97\u8005\u306f\u524d\u6a29\u5229\u8005\u3068\u9023\u5e2f\u3057\u3066\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6301\u5206\u8cfc\u5165\u524d\u306b\u3001\u51fa\u8cc7\u6301\u5206\u304c\u5b8c\u5168\u306b\u6255\u3044\u8fbc\u307e\u308c\u3066\u3044\u308b\u304b\u3001\u304a\u3088\u3073\u5b9a\u6b3e\u306b\u57fa\u3065\u304f\u8ffd\u52a0\u306e\u652f\u6255\u3044\u7fa9\u52d9\u304c\u3042\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenhang-zwischen-geschaftsanteil-und-beteiligungsquote\">\u4e8b\u696d\u6301\u5206\u3068\u51fa\u8cc7\u6bd4\u7387\u306e\u95a2\u4fc2<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u3068\u6301\u5206\u6bd4\u7387\u306f\u5bc6\u63a5\u306b\u95a2\u9023\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u540c\u3058\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong> \u4e8b\u696d\u6301\u5206\u306f\u793e\u54e1\u306e\u5168\u4f53\u7684\u306a\u6cd5\u7684\u5730\u4f4d\u3067\u3059\u3002\u6301\u5206\u6bd4\u7387\u306f\u3001\u8cc7\u672c\u91d1\u306b\u5bfe\u3059\u308b\u305d\u306e\u793e\u54e1\u306e\u51fa\u8cc7\u6301\u5206\u304b\u3089\u7b97\u51fa\u3055\u308c\u308b\u8a08\u7b97\u4e0a\u306e\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u3067\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u6301\u5206\u6bd4\u7387\u306f\u3001\u6301\u5206\u306e\u7d4c\u6e08\u7684\u898f\u6a21\u3092\u793a\u3057\u307e\u3059\u3002<\/strong> \u3053\u308c\u306f\u3001\u793e\u54e1\u304cGmbH\u306e10%\u300125%\u300150%\u300175%\u3001\u307e\u305f\u306f100%\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3057\u307e\u3059\u3002\u3053\u306e\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u306f\u3001\u5229\u76ca\u5206\u914d\u3001\u6301\u5206\u306e\u4fa1\u5024\u3001\u8b70\u6c7a\u6a29\u3001\u304a\u3088\u3073\u793e\u54e1\u6c7a\u8b70\u3078\u306e\u5f71\u97ff\u306b\u3068\u3063\u3066\u91cd\u8981\u3067\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u305d\u308c\u4ee5\u4e0a\u306e\u3082\u306e\u3067\u3059\u3002<\/strong> \u3053\u308c\u306f\u3001\u5358\u306a\u308b\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u304b\u3089\u306a\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u6a29\u5229\u3068\u7fa9\u52d9\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u60c5\u5831\u8acb\u6c42\u6a29\u3001\u7dcf\u4f1a\u3078\u306e\u53c2\u52a0\u3001\u5fe0\u5b9f\u7fa9\u52d9\u3001\u51fa\u8cc7\u7fa9\u52d9\u3001\u304a\u3088\u3073\u5951\u7d04\u4e0a\u306e\u7279\u5225\u6a29\u5229\u307e\u305f\u306f\u5236\u9650\u304c\u542b\u307e\u308c\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5b9a\u6b3e\u306f\u3001\u6bd4\u7387\u3068\u6a29\u5229\u306e\u95a2\u4fc2\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong> \u4f8b\u3048\u3070\u3001\u7570\u306a\u308b\u5229\u76ca\u5206\u914d\u3001\u7279\u5225\u306a\u540c\u610f\u8981\u4ef6\u3001\u5148\u8cb7\u6a29\u3001\u53d6\u5f97\u6a29\u3001\u307e\u305f\u306f\u7570\u306a\u308b\u8b70\u6c7a\u6a29\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6301\u5206\u6bd4\u7387\u3060\u3051\u3067\u306f\u3001\u793e\u54e1\u306e\u5b9f\u969b\u306e\u5730\u4f4d\u3092\u5b8c\u5168\u306b\u8a55\u4fa1\u3059\u308b\u306b\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002 <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ubertragung-von-geschaftsanteilen\">\u6301\u5206\u306e\u8b72\u6e21<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH\u306e\u4e8b\u696d\u6301\u5206\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8b72\u6e21\u53ef\u80fd\u3067\u3042\u308a\u3001\u76f8\u7d9a\u53ef\u80fd\u3067\u3059\u3002<\/strong> \u3057\u305f\u304c\u3063\u3066\u3001\u793e\u54e1\u306f\u81ea\u8eab\u306e\u4e8b\u696d\u6301\u5206\u3092\u58f2\u5374\u3001\u8d08\u4e0e\u3001\u307e\u305f\u306f\u6b7b\u4ea1\u6642\u306b\u76f8\u7d9a\u4eba\u3078\u627f\u7d99\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u751f\u524d\u8b72\u6e21\u306e\u5834\u5408\u3001<\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P76\/NOR40233217\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><strong>\u7b2c76\u6761<\/strong> <strong>GmbH\u6cd5<\/strong><\/strong><strong>\u306f\u539f\u5247\u3068\u3057\u3066\u516c\u8a3c\u4eba\u306b\u3088\u308b\u8a3c\u66f8\u3092\u8981\u6c42\u3057\u307e\u3059\u3002<\/strong>\u3053\u308c\u306f\u58f2\u5374\u3001\u8d08\u4e0e\u3001\u304a\u3088\u3073\u793e\u54e1\u304c\u5c06\u6765\u306e\u8b72\u6e21\u3092\u7d04\u675f\u3059\u308b\u5408\u610f\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5fc5\u8981\u306a\u5f62\u5f0f\u3092\u6b20\u304f\u5358\u306a\u308b\u66f8\u9762\u5951\u7d04\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002<\/a> <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5b9a\u6b3e\u306f\u8ffd\u52a0\u306e\u8981\u4ef6\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong> \u3053\u308c\u306f\u3001\u8b72\u6e21\u304c\u4f1a\u793e\u3001\u7dcf\u4f1a\u3001\u500b\u3005\u306e\u793e\u54e1\u3001\u307e\u305f\u306f\u7279\u5b9a\u306e\u591a\u6570\u6c7a\u306e\u540c\u610f\u304c\u3042\u308b\u5834\u5408\u306b\u306e\u307f\u8a31\u53ef\u3055\u308c\u308b\u3068\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u898f\u5247\u306f\u3001\u7ba1\u7406\u306a\u3057\u306b\u65b0\u3057\u3044\u4eba\u7269\u304c\u793e\u54e1\u306e\u8f2a\u306b\u5165\u308b\u306e\u3092\u9632\u3050\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u3057\u305f\u304c\u3063\u3066\u3001\u3059\u3079\u3066\u306e\u6301\u5206\u8b72\u6e21\u306e\u524d\u306b\u3001\u307e\u305a\u5b9a\u6b3e\u3092\u7cbe\u67fb\u3057\u3001<\/strong>\u540c\u610f\u6761\u9805\u3001\u5148\u8cb7\u6a29\u3001\u53d6\u5f97\u6a29\u3001\u5171\u540c\u58f2\u5374\u7fa9\u52d9\u3001\u307e\u305f\u306f\u8b72\u6e21\u7fa9\u52d9\u304c\u5b58\u5728\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u898f\u5247\u306f\u3001\u5e0c\u671b\u3059\u308b\u53d6\u5f97\u8005\u304c\u5b9f\u969b\u306b\u4e8b\u696d\u6301\u5206\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u6709\u52b9\u306a\u8b72\u6e21\u5f8c\u3001\u5909\u66f4\u3055\u308c\u305f\u793e\u54e1\u306e\u72b6\u6cc1\u306f\u5546\u696d\u767b\u8a18\u7c3f\u306b\u5c4a\u3051\u51fa\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong> \u3053\u308c\u306b\u3088\u308a\u3001GmbH\u306b\u3068\u3063\u3066\u3001\u8ab0\u304c\u793e\u54e1\u3067\u3042\u308a\u3001\u8ab0\u304c\u4e8b\u696d\u6301\u5206\u304b\u3089\u6a29\u5229\u3092\u884c\u4f7f\u3067\u304d\u308b\u304b\u304c\u660e\u78ba\u306b\u6587\u66f8\u5316\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5951\u7d04\u3001\u540c\u610f\u3001\u304a\u3088\u3073\u5546\u696d\u767b\u8a18\u7c3f\u3078\u306e\u5c4a\u51fa\u306f\u4e00\u81f4\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ablauf-der-anteilsubertragung\">\u6301\u5206\u8b72\u6e21\u306e\u624b\u9806<\/h3>\n\n<ol class=\"wp-block-list\">\n<li>\u5b9a\u6b3e\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n\n\n\n<li>\u540c\u610f\u8981\u4ef6\u3092\u7279\u5b9a\u3059\u308b\u3002<\/li>\n\n\n\n<li>\u8cfc\u5165\u4fa1\u683c\u3068\u57fa\u6e96\u65e5\u3092\u5b9a\u3081\u308b\u3002<\/li>\n\n\n\n<li>\u672a\u6255\u3044\u306e\u51fa\u8cc7\u6301\u5206\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n\n\n\n<li>\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u5229\u76ca\u53d7\u9818\u6a29\u3092\u898f\u5b9a\u3059\u308b\u3002<\/li>\n\n\n\n<li>\u8b72\u6e21\u5951\u7d04\u3092\u516c\u8a3c\u4eba\u306b\u3088\u308b\u8a3c\u66f8\u3068\u3057\u3066\u4f5c\u6210\u3059\u308b\u3002<\/li>\n\n\n\n<li>\u793e\u54e1\u72b6\u6cc1\u306e\u5909\u66f4\u3092\u5546\u696d\u767b\u8a18\u7c3f\u306b\u5c4a\u3051\u51fa\u308b\u3002<\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\" id=\"h-uberblick-uber-zustimmungserfordernisse\">\u540c\u610f\u8981\u4ef6\u306e\u6982\u8981<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u8b72\u6e21\u306b\u540c\u610f\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u5b9a\u6b3e\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong> \u5b9a\u6b3e\u306b\u540c\u610f\u6761\u9805\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6cd5\u5b9a\u306e\u5f62\u5f0f\u8981\u4ef6\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u540c\u610f\u6761\u9805\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u5951\u7d04\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7279\u5b9a\u306e\u6a5f\u95a2\u304c\u540c\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u540c\u610f\u306e\u5f62\u5f0f\u306f\u69d8\u3005\u3067\u3059\u3002<\/strong> \u5b9a\u6b3e\u306f\u3001\u7dcf\u4f1a\u306e\u540c\u610f\u3092\u8981\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u3059\u3079\u3066\u306e\u793e\u54e1\u3001\u7279\u5b9a\u306e\u591a\u6570\u6c7a\u3001\u307e\u305f\u306f\u500b\u3005\u306e\u6307\u5b9a\u3055\u308c\u305f\u793e\u54e1\u306e\u540c\u610f\u3092\u898f\u5b9a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u5e38\u306b\u5b9a\u6b3e\u306e\u6b63\u78ba\u306a\u6587\u8a00\u304c\u6c7a\u5b9a\u7684\u306a\u8981\u7d20\u3068\u306a\u308a\u307e\u3059\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u3053\u306e\u3088\u3046\u306a\u5236\u9650\u3092\u300c\u62d8\u675f\uff08Vinkulierung\uff09\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/strong> \u3053\u308c\u306f\u3001\u4e8b\u696d\u6301\u5206\u3092\u3044\u304b\u306a\u308b\u4eba\u7269\u306b\u3082\u81ea\u7531\u306b\u8b72\u6e21\u3067\u304d\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001GmbH\u306f\u793e\u54e1\u306e\u8f2a\u3092\u7ba1\u7406\u3057\u3001\u671b\u307e\u3057\u304f\u306a\u3044\u6301\u5206\u95a2\u4fc2\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5fc5\u8981\u306a\u540c\u610f\u304c\u306a\u3044\u5834\u5408\u3001\u53d6\u5f97\u8005\u306fGmbH\u306b\u5bfe\u3057\u3066\u305d\u306e\u793e\u54e1\u6a29\u3092\u78ba\u5b9f\u306b\u5b9f\u884c\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong> \u5b9f\u969b\u306b\u306f\u3001\u3053\u308c\u306f\u8b70\u6c7a\u6a29\u3001\u5229\u76ca\u8acb\u6c42\u6a29\u3001\u5546\u696d\u767b\u8a18\u7c3f\u3078\u306e\u767b\u9332\u3001\u304a\u3088\u3073\u8b72\u6e21\u306e\u6709\u52b9\u6027\u306b\u95a2\u3059\u308b\u7d1b\u4e89\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4f1a\u793e\u304c\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u540c\u610f\u3092\u62d2\u5426\u3057\u305f\u5834\u5408\u3001\u5546\u696d\u767b\u8a18\u88c1\u5224\u6240\u306f\u8b72\u6e21\u3092\u8a31\u53ef\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong> \u3053\u308c\u306f\u3001\u51fa\u8cc7\u6301\u5206\u304c\u5b8c\u5168\u306b\u6255\u3044\u8fbc\u307e\u308c\u3066\u304a\u308a\u3001\u62d2\u5426\u3059\u308b\u5341\u5206\u306a\u7406\u7531\u304c\u306a\u304f\u3001\u8b72\u6e21\u304c\u4f1a\u793e\u3001\u4ed6\u306e\u793e\u54e1\u3001\u304a\u3088\u3073\u50b5\u6a29\u8005\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u308b\u3053\u3068\u306a\u304f\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/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\">\u201e\u6301\u5206\u304c\u5b9f\u969b\u306b\u8b72\u6e21\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u8cfc\u5165\u610f\u601d\u3060\u3051\u3067\u306a\u304f\u3001\u307e\u305a\u4f1a\u793e\u5b9a\u6b3e\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u7121\u6599\u521d\u56de\u76f8\u8ac7\"><span class=\"mr-cta-link-normal\">\u4eca\u3059\u3050\u3054\u5e0c\u671b\u65e5\u6642\u3092\u9078\u629e\uff1a<\/span><span class=\"mr-cta-link-bold\">\u7121\u6599\u521d\u56de\u76f8\u8ac7<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-verkauf-schenkung-und-erbfall\">\u58f2\u5374\u3001\u8d08\u4e0e\u3001\u76f8\u7d9a<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u58f2\u5374\u3001\u8d08\u4e0e\u3001\u307e\u305f\u306f\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong> \u58f2\u5374\u306e\u5834\u5408\u3001\u53d6\u5f97\u8005\u306f\u8cfc\u5165\u4fa1\u683c\u3092\u652f\u6255\u3044\u307e\u3059\u3002\u8d08\u4e0e\u306f\u7121\u511f\u3067\u884c\u308f\u308c\u307e\u3059\u3002\u76f8\u7d9a\u306e\u5834\u5408\u3001\u4e8b\u696d\u6301\u5206\u306f\u907a\u7523\u3068\u3068\u3082\u306b\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u5171\u540c\u76f8\u7d9a\u4eba\u306b\u627f\u7d99\u3055\u308c\u307e\u3059\u3002\u5b9a\u6b3e\u306f\u3001\u6b7b\u4ea1\u304c\u6301\u5206\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3092\u898f\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u5374\u306e\u5834\u5408\u3001\u8cfc\u5165\u4fa1\u683c\u3001\u57fa\u6e96\u65e5\u3001\u5229\u76ca\u53d7\u9818\u6a29\u3001\u304a\u3088\u3073\u672a\u6255\u3044\u51fa\u8cc7\u306b\u5bfe\u3059\u308b\u8cac\u4efb\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u76f8\u7d9a\u4eba\u306f\u3001\u5b9a\u6b3e\u306b\u627f\u7d99\u6761\u9805\u3001\u8b72\u6e21\u7fa9\u52d9\u3001\u307e\u305f\u306f\u6e05\u7b97\u898f\u5b9a\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8d08\u4e0e\u306e\u5834\u5408\u3001\u4f1a\u793e\u6cd5\u4e0a\u306e\u6709\u52b9\u6027\u306b\u52a0\u3048\u3066\u3001\u7a0e\u52d9\u4e0a\u306e\u5831\u544a\u7fa9\u52d9\u3082\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-veranderung-und-belastung-von-geschaftsanteilen\">\u4e8b\u696d\u6301\u5206\u306e\u5909\u66f4\u3068\u8ca0\u62c5<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u3001GmbH\u306e\u5b58\u7d9a\u671f\u9593\u4e2d\u306b\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u3053\u308c\u306f\u3001\u6301\u5206\u8b72\u6e21\u3001\u4e00\u90e8\u8b72\u6e21\u3001\u5897\u8cc7\u3001\u793e\u54e1\u306e\u8131\u9000\u3001\u307e\u305f\u306f\u65b0\u3057\u3044\u793e\u54e1\u306e\u52a0\u5165\u306a\u3069\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u307e\u3059\u3002\u3044\u304b\u306a\u308b\u5909\u66f4\u3082\u3001\u5229\u76ca\u5206\u914d\u3001\u8b70\u6c7a\u6a29\u3001\u652f\u914d\u3001\u304a\u3088\u3073\u6301\u5206\u306e\u4fa1\u5024\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306e\u5909\u66f4\u306f\u3001\u5e38\u306b\u793e\u54e1\u69cb\u6210\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/strong> \u65b0\u3057\u3044\u793e\u54e1\u304c\u52a0\u5165\u3059\u308b\u3068\u3001\u7dcf\u4f1a\u3067\u5171\u540c\u6c7a\u5b9a\u3059\u308b\u4eba\u7269\u306e\u7bc4\u56f2\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u65e2\u5b58\u306e\u793e\u54e1\u304c\u6301\u5206\u3092\u5897\u3084\u3059\u3068\u3001\u8b70\u6c7a\u6a29\u3068\u7d4c\u6e08\u7684\u5f71\u97ff\u529b\u304c\u5909\u52d5\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u8ca0\u62c5\u3092\u8ca0\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/strong> \u8ca0\u62c5\u3068\u306f\u3001\u6301\u5206\u304c\u62c5\u4fdd\u3068\u3057\u3066\u3001\u307e\u305f\u306f\u7d4c\u6e08\u7684\u69cb\u6210\u306e\u57fa\u790e\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u8cea\u6a29\u8a2d\u5b9a\u3001\u4fe1\u8a17\u3001\u7d4c\u6e08\u7684\u6301\u5206\u3001\u53d6\u5f97\u6a29\u3001\u5148\u8cb7\u6a29\u3001\u304a\u3088\u3073\u5171\u540c\u58f2\u5374\u6a29\u304c\u542b\u307e\u308c\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5b9a\u6b3e\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5909\u66f4\u3068\u8ca0\u62c5\u304c\u8a31\u5bb9\u3055\u308c\u308b\u304b\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/strong> \u3053\u308c\u306f\u3001\u540c\u610f\u7fa9\u52d9\u3001\u8b72\u6e21\u5236\u9650\u3001\u5148\u8cb7\u6a29\u3001\u53d6\u5f97\u6a29\u3001\u304a\u3088\u3073\u6e05\u7b97\u898f\u5b9a\u3092\u542b\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8a08\u753b\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u5909\u66f4\u306f\u3001\u307e\u305a\u5b9a\u6b3e\u3067\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0d\u660e\u78ba\u306a\u69cb\u6210\u306f\u3059\u3050\u306b\u7d1b\u4e89\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/strong> \u7d1b\u4e89\u306f\u4e3b\u306b\u3001\u8b72\u6e21\u304c\u6709\u52b9\u3067\u3042\u308b\u304b\u3001\u8ab0\u304c\u8b70\u6c7a\u3067\u304d\u308b\u304b\u3001\u8ab0\u306b\u5229\u76ca\u304c\u5e30\u5c5e\u3059\u308b\u304b\u3001\u8ab0\u304c\u60c5\u5831\u3092\u8981\u6c42\u3067\u304d\u308b\u304b\u3001\u304a\u3088\u3073\u6e05\u7b97\u306e\u4fa1\u5024\u304c\u3044\u304f\u3089\u304b\u306b\u3064\u3044\u3066\u767a\u751f\u3057\u307e\u3059\u3002\u660e\u78ba\u306a\u5951\u7d04\u898f\u5b9a\u306f\u3001\u6301\u5206\u306e\u5909\u66f4\u304cGmbH\u3092\u59a8\u5bb3\u3059\u308b\u306e\u3092\u9632\u304e\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-teilung-zusammenlegung-und-kapitalerhohung\">\u5206\u5272\u3001\u7d71\u5408\u3001\u5897\u8cc7<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e00\u90e8\u8b72\u6e21\u306f\u3001\u793e\u54e1\u304c\u305d\u306e\u6301\u5206\u306e\u4e00\u90e8\u306e\u307f\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/strong> \u3053\u308c\u306b\u3088\u308a\u3001\u65b0\u3057\u3044\u793e\u54e1\u304cGmbH\u306b\u52a0\u5165\u3057\u305f\u308a\u3001\u65e2\u5b58\u306e\u793e\u54e1\u304c\u6301\u5206\u3092\u5897\u3084\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4e00\u90e8\u8b72\u6e21\u306e\u5834\u5408\u3082\u3001\u5f62\u5f0f\u8981\u4ef6\u3001\u540c\u610f\u8981\u4ef6\u3001\u304a\u3088\u3073\u5546\u696d\u767b\u8a18\u7c3f\u3078\u306e\u5c4a\u51fa\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e00\u90e8\u8b72\u6e21\u306b\u3088\u3063\u3066\u65b0\u3057\u3044\u793e\u54e1\u304c\u52a0\u5165\u3059\u308b\u3068\u3001\u305d\u306e\u793e\u54e1\u306b\u72ec\u81ea\u306e\u793e\u54e1\u5730\u4f4d\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/strong> \u305d\u306e\u793e\u54e1\u306f\u3001\u5f15\u304d\u53d7\u3051\u305f\u6301\u5206\u306b\u5fdc\u3058\u3066\u8b70\u6c7a\u6a29\u3001\u5229\u76ca\u6a29\u3001\u60c5\u5831\u8acb\u6c42\u6a29\u3001\u304a\u3088\u3073\u7fa9\u52d9\u3092\u53d6\u5f97\u3057\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u4ee5\u524d\u306e\u793e\u54e1\u306e\u6301\u5206\u6bd4\u7387\u3082\u5909\u5316\u3057\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5897\u8cc7\u3082\u6301\u5206\u95a2\u4fc2\u3092\u5909\u66f4\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u3059\u3079\u3066\u306e\u793e\u54e1\u304c\u65e2\u5b58\u306e\u6bd4\u7387\u3067\u65b0\u3057\u3044\u51fa\u8cc7\u6301\u5206\u3092\u5f15\u304d\u53d7\u3051\u308b\u5834\u5408\u3001\u6301\u5206\u6bd4\u7387\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u30021\u4eba\u306e\u793e\u54e1\u306e\u307f\u304c\u8ffd\u52a0\u8cc7\u672c\u3092\u5f15\u304d\u53d7\u3051\u308b\u5834\u5408\u3001\u305d\u306e\u793e\u54e1\u306e\u6bd4\u7387\u306f\u5897\u52a0\u3057\u3001\u4ed6\u306e\u793e\u54e1\u306e\u6bd4\u7387\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verpfandung-treuhand-und-wirtschaftliche-bedeutung\">\u8cea\u6a29\u8a2d\u5b9a\u3001\u4fe1\u8a17\u3001\u7d4c\u6e08\u7684\u610f\u7fa9<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u8b72\u6e21\u3060\u3051\u3067\u306a\u304f\u3001\u8cea\u6a29\u8a2d\u5b9a\u3082\u53ef\u80fd\u3067\u3059\u3002<\/strong> \u8cea\u6a29\u8a2d\u5b9a\u306e\u5834\u5408\u3001\u6301\u5206\u306f\u50b5\u6a29\u306e\u62c5\u4fdd\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002\u793e\u54e1\u306f\u4e8b\u696d\u6301\u5206\u306e\u6240\u6709\u8005\u3067\u3042\u308a\u7d9a\u3051\u3001\u8cea\u6a29\u8005\u306f\u62c5\u4fdd\u6a29\u3092\u53d6\u5f97\u3057\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u8cea\u6a29\u8a2d\u5b9a\u306b\u3088\u3063\u3066\u8cea\u6a29\u8005\u304c\u81ea\u52d5\u7684\u306b\u793e\u54e1\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong> \u8cea\u6a29\u8005\u306fGmbH\u306b\u5bfe\u3057\u3066\u8b70\u6c7a\u6a29\u3001\u5229\u76ca\u6a29\u3001\u60c5\u5831\u8acb\u6c42\u6a29\u3092\u53d6\u5f97\u3057\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306e\u6a29\u5229\u306f\u3001\u4e8b\u696d\u6301\u5206\u304c\u58f2\u5374\u3055\u308c\u3001\u6709\u52b9\u306b\u8b72\u6e21\u3055\u308c\u306a\u3044\u9650\u308a\u3001\u793e\u54e1\u306b\u7559\u307e\u308a\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4fe1\u8a17\u306e\u5834\u5408\u3001\u3042\u308b\u4eba\u7269\u304c\u4e8b\u696d\u6301\u5206\u3092\u5916\u90e8\u7684\u306b\u306f\u81ea\u5df1\u306e\u540d\u7fa9\u3067\u4fdd\u6709\u3057\u307e\u3059\u304c\u3001\u7d4c\u6e08\u7684\u306b\u306f\u5225\u306e\u4eba\u7269\u306e\u305f\u3081\u306b\u4fdd\u6709\u3057\u307e\u3059\u3002<\/strong> \u4fe1\u8a17\u5951\u7d04\u306f\u3001\u8ab0\u304c\u6307\u793a\u3092\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3001\u8ab0\u306b\u5229\u76ca\u304c\u5e30\u5c5e\u3059\u308b\u304b\u3001\u8ab0\u304c\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u308b\u304b\u3001\u8b70\u6c7a\u6a29\u304c\u3069\u306e\u3088\u3046\u306b\u884c\u4f7f\u3055\u308c\u308b\u304b\u3001\u304a\u3088\u3073\u3044\u3064\u6301\u5206\u3092\u5f15\u304d\u6e21\u3059\u304b\u307e\u305f\u306f\u8b72\u6e21\u3059\u308b\u304b\u3092\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/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\">\u201e\u4e8b\u696d\u6301\u5206\u306f\u62c5\u4fdd\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u304c\u3001\u4f1a\u793e\u6cd5\u4e0a\u306e\u5730\u4f4d\u3067\u3042\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7d4c\u6e08\u7684\u4fa1\u5024\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u7684\u306a\u63db\u4fa1\u53ef\u80fd\u6027\u3082\u91cd\u8981\u3067\u3059\u3002 \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u7121\u6599\u521d\u56de\u76f8\u8ac7\"><span class=\"mr-cta-link-normal\">\u4eca\u3059\u3050\u3054\u5e0c\u671b\u65e5\u6642\u3092\u9078\u629e\uff1a<\/span><span class=\"mr-cta-link-bold\">\u7121\u6599\u521d\u56de\u76f8\u8ac7<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-eigene-geschaftsanteile-der-gmbh\">GmbH\u81ea\u8eab\u306e\u4e8b\u696d\u6301\u5206<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u81ea\u8eab\u306e\u4e8b\u696d\u6301\u5206\u3092\u53d6\u5f97\u3057\u305f\u308a\u3001\u62c5\u4fdd\u3068\u3057\u3066\u53d7\u3051\u5165\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong>\u3053\u306e\u3088\u3046\u306a\u53d6\u5f97\u306f\u3001<a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P81\/NOR40091658\" target=\"_blank\" rel=\"noreferrer noopener\">GmbH\u6cd5\u7b2c81\u6761<\/a>\u306b\u3088\u308a\u7981\u6b62\u3055\u308c\u3066\u304a\u308a\u3001\u7121\u52b9\u3067\u3059\u3002\u305d\u306e\u7406\u7531\u306f\u8cc7\u672c\u7dad\u6301\u306b\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u306e\u8cc7\u7523\u306f\u3001\u81ea\u8eab\u306e\u6301\u5206\u69cb\u9020\u3092\u7a7a\u6d1e\u5316\u3057\u305f\u308a\u3001\u771f\u306e\u5bfe\u4fa1\u306a\u3057\u306b\u4f1a\u793e\u306e\u8cc7\u7523\u3092\u793e\u54e1\u306b\u6d41\u51fa\u3055\u305b\u305f\u308a\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u57f7\u884c\u624b\u7d9a\u304d\u306b\u3088\u308b\u6cd5\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f\u53d6\u5f97\u306e\u307f\u304c\u8a31\u5bb9\u3055\u308c\u307e\u3059\u3002<\/strong> \u3053\u308c\u306f\u3001GmbH\u304c\u81ea\u8eab\u306e\u50b5\u6a29\u3092\u56de\u53ce\u3059\u308b\u5834\u5408\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u3053\u306e\u4f8b\u5916\u3092\u9664\u304d\u3001\u4e8b\u696d\u6301\u5206\u306fGmbH\u306b\u6709\u52b9\u306b\u627f\u7d99\u3055\u308c\u307e\u305b\u3093\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einziehung-ausschluss-und-verlust-von-geschaftsanteilen\">\u4e8b\u696d\u6301\u5206\u306e\u6d88\u5374\u3001\u9664\u540d\u3001\u55aa\u5931<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u8b72\u6e21\u3055\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7279\u5225\u306a\u5834\u5408\u306b\u306f\u55aa\u5931\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/strong> \u3053\u308c\u306f\u4e3b\u306b\u3001\u5b9a\u6b3e\u304c\u6d88\u5374\u3001\u8b72\u6e21\u7fa9\u52d9\u3001\u307e\u305f\u306f\u9664\u540d\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u898f\u5b9a\u306f\u793e\u54e1\u306e\u5730\u4f4d\u306b\u5f37\u304f\u4ecb\u5165\u3059\u308b\u305f\u3081\u3001\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u6d88\u5374\u306f\u3001\u95a2\u4fc2\u3059\u308b\u793e\u54e1\u306e\u6301\u5206\u3092\u7d42\u4e86\u3055\u305b\u307e\u3059\u3002<\/strong> \u5b9a\u6b3e\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u7406\u7531\u3067\u6d88\u5374\u304c\u8a31\u5bb9\u3055\u308c\u308b\u304b\u3001\u8ab0\u304c\u305d\u308c\u306b\u3064\u3044\u3066\u6c7a\u5b9a\u3059\u308b\u304b\u3001\u6e05\u7b97\u91d1\u304c\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u308b\u304b\u3001\u304a\u3088\u3073\u3044\u3064\u652f\u6255\u3044\u304c\u671f\u65e5\u3068\u306a\u308b\u304b\u3092\u898f\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u660e\u78ba\u306a\u898f\u5b9a\u304c\u306a\u3044\u5834\u5408\u3001\u6709\u52b9\u6027\u3001\u8a55\u4fa1\u3001\u304a\u3088\u3073\u6e05\u7b97\u91d1\u306e\u984d\u306b\u3064\u3044\u3066\u7d1b\u4e89\u304c\u751f\u3058\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-steuerliche-folgen-bei-verkauf-schenkung-und-ausschuttung\">\u58f2\u5374\u3001\u8d08\u4e0e\u3001\u914d\u5f53\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306f\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u3053\u308c\u306f\u3001\u58f2\u5374\u3001\u8d08\u4e0e\u3001\u5229\u76ca\u914d\u5f53\u3001\u7d44\u7e54\u518d\u7de8\u3001\u304a\u3088\u3073\u4e8b\u696d\u627f\u7d99\u306e\u5834\u5408\u306b\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6cd5\u7684\u306a\u5b9f\u65bd\u306e\u524d\u306b\u7a0e\u52d9\u4e0a\u306e\u691c\u8a0e\u3092\u884c\u3046\u3079\u304d\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u5f8c\u304b\u3089\u306e\u4fee\u6b63\u306f\u9ad8\u984d\u306b\u306a\u308b\u304b\u3001\u307e\u305f\u306f\u9650\u5b9a\u7684\u306b\u3057\u304b\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u6301\u5206\u306e\u58f2\u5374\u6642\u306b\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8b72\u6e21\u76ca\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u7a0e\u52d9\u4e0a\u95a2\u9023\u3059\u308b\u53d6\u5f97\u4fa1\u984d\u3068\u58f2\u5374\u53ce\u76ca\u306e\u5dee\u984d\u304c\u6c7a\u5b9a\u7684\u306a\u8981\u7d20\u3068\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u4ed8\u968f\u8cbb\u7528\u3001\u4ee5\u524d\u306e\u51fa\u8cc7\u3001\u6301\u5206\u4fdd\u6709\u671f\u9593\u3001\u304a\u3088\u3073\u58f2\u5374\u8005\u306e\u7a0e\u52d9\u4e0a\u306e\u5730\u4f4d\u3082\u95a2\u9023\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u8d08\u4e0e\u306e\u5834\u5408\u3001\u7121\u511f\u8b72\u6e21\u304c\u4e2d\u5fc3\u3068\u306a\u308a\u307e\u3059\u3002<\/strong> \u305d\u308c\u3067\u3082\u3001\u5831\u544a\u7fa9\u52d9\u3001\u6587\u66f8\u5316\u7fa9\u52d9\u3001\u304a\u3088\u3073\u5c06\u6765\u306e\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e8b\u696d\u6301\u5206\u306e\u4fa1\u5024\u306f\u660e\u78ba\u306b\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH\u304b\u3089\u306e\u5229\u76ca\u914d\u5f53\u306f\u7a0e\u52d9\u4e0a\u306e\u898f\u5247\u306b\u5f93\u3044\u307e\u3059\u3002<\/strong> \u81ea\u7136\u4eba\u306e\u5834\u5408\u3001\u4e3b\u306b\u3069\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3001\u304a\u3088\u3073\u7279\u5225\u306a\u72b6\u6cc1\u304c\u7570\u306a\u308b\u7a0e\u52d9\u51e6\u7406\u3092\u5fc5\u8981\u3068\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8b\u696d\u627f\u7d99\u304a\u3088\u3073\u7d44\u7e54\u518d\u7de8\u306e\u5834\u5408\u3001\u7a0e\u6cd5\u3001\u5b9a\u6b3e\u3001\u304a\u3088\u3073\u7d4c\u6e08\u7684\u76ee\u6a19\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u3053\u308c\u306f\u3001\u6301\u682a\u4f1a\u793e\u69cb\u9020\u3001\u89aa\u65cf\u3078\u306e\u8b72\u6e21\u3001\u304a\u3088\u3073\u6301\u5206\u306e\u518d\u7de8\u306a\u3069\u306b\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u3059\u3079\u3066\u306e\u6301\u5206\u5909\u66f4\u306e\u524d\u306b\u3001\u8cfc\u5165\u4fa1\u683c\u3001\u57fa\u6e96\u65e5\u3001\u5229\u76ca\u53d7\u9818\u6a29\u3001\u7cbe\u7b97\u53e3\u5ea7\u3001\u672a\u6255\u3044\u51fa\u8cc7\u3001\u6e05\u7b97\u91d1\u3001\u304a\u3088\u3073\u914d\u5f53\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u305d\u3046\u3059\u308b\u3053\u3068\u3067\u521d\u3081\u3066\u3001\u4f1a\u793e\u6cd5\u4e0a\u6709\u52b9\u306a\u69cb\u6210\u304c\u7a0e\u52d9\u4e0a\u4e0d\u5229\u306b\u306a\u308b\u3053\u3068\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">\u5f01\u8b77\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH\u306e\u4e8b\u696d\u6301\u5206\u306f\u3001\u4e00\u898b\u3059\u308b\u3068\u660e\u78ba\u306b\u898f\u5236\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u898b\u3048\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5b9f\u52d9\u3067\u306f\u3059\u3050\u306b\u4e0d\u78ba\u5b9f\u6027\u304c\u751f\u3058\u307e\u3059\u3002 <\/strong> \u4f1a\u793e\u5b9a\u6b3e\u306e\u4f5c\u6210\u3084\u305d\u306e\u5f8c\u306e\u5909\u66f4\u306b\u304a\u3044\u3066\u3001\u308f\u305a\u304b\u306a\u8aa4\u308a\u3067\u3082<strong>\u6cd5\u7684\u307e\u305f\u306f\u7d4c\u6e08\u7684\u306a\u4e0d\u5229\u76ca<\/strong>\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u8907\u6570\u306e\u793e\u54e1\u304c\u95a2\u4e0e\u3059\u308b\u5834\u5408\u3084\u3001\u500b\u5225\u306e\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3001<strong>\u6cd5\u7684\u652f\u63f4\u306f\u7279\u306b\u91cd\u8981\u3067\u3059<\/strong>\u3002\u307e\u3055\u306b\u3053\u3053\u3067\u3001\u9069\u5207\u306a\u8a2d\u8a08\u304c<strong>\u5f71\u97ff\u529b\u3001\u5b89\u5168\u6027\u3001\u7d4c\u6e08\u7684\u6210\u529f<\/strong>\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u304a\u5ba2\u69d8\u306e\u5177\u4f53\u7684\u306a\u30e1\u30ea\u30c3\u30c8\uff1a<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u8cb4\u793e\u306e<strong>\u4e8b\u696d\u6301\u5206\u3068\u4f1a\u793e\u5b9a\u6b3e\u306e\u6cd5\u7684\u78ba\u5b9f\u6027\u306e\u3042\u308b\u8a2d\u8a08<\/strong><\/li>\n\n\n\n<li><strong>\u6a29\u5229\u3001\u7fa9\u52d9\u3001\u5f71\u97ff\u529b\u306b\u95a2\u3059\u308b\u660e\u78ba\u306a\u898f\u5b9a<\/strong><\/li>\n\n\n\n<li><strong>\u6700\u521d\u304b\u3089\u306e\u793e\u54e1\u9593\u306e\u7d1b\u4e89\u306e\u56de\u907f<\/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\">\u201e\u4e8b\u696d\u6301\u5206\u306e\u5834\u5408\u3001\u8a2d\u8a08\u306e\u54c1\u8cea\u306f\u901a\u5e38\u3001\u7d1b\u4e89\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u521d\u3081\u3066\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u826f\u3044\u30a2\u30c9\u30d0\u30a4\u30b9\u306f\u306f\u308b\u304b\u306b\u65e9\u3044\u6bb5\u968e\u3067\u59cb\u307e\u308a\u307e\u3059\u3002 \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u7121\u6599\u521d\u56de\u76f8\u8ac7\"><span class=\"mr-cta-link-normal\">\u4eca\u3059\u3050\u3054\u5e0c\u671b\u65e5\u6642\u3092\u9078\u629e\uff1a<\/span><span class=\"mr-cta-link-bold\">\u7121\u6599\u521d\u56de\u76f8\u8ac7<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u3088\u304f\u3042\u308b\u8cea\u554f \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-57bcc484 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq101 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">GmbH\u306e\u4e8b\u696d\u6301\u5206\u3068\u306f\u4f55\u3067\u3059\u304b\u3001\u305d\u3057\u3066\u305d\u308c\u306f\u4f55\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u304b\uff1f<\/span><\/div><div class=\"uagb-faq-content\"><p>\u4e8b\u696d\u6301\u5206\u3068\u306f\u3001GmbH\u306b\u304a\u3051\u308b\u793e\u54e1\u306e\u6cd5\u7684\u53c2\u52a0\u3067\u3059\u3002\u305d\u308c\u306f\u793e\u54e1\u3068\u3057\u3066\u306e\u5730\u4f4d\u304b\u3089\u751f\u3058\u308b\u3059\u3079\u3066\u306e\u6a29\u5229\u3068\u7fa9\u52d9\u3092\u675f\u306d\u307e\u3059\u3002\u4e8b\u696d\u6301\u5206\u306f\u3001\u4e3b\u306b\u7dcf\u4f1a\u3067\u306e\u767a\u8a00\u6a29\u3084\u3001\u4f1a\u793e\u306e\u7d4c\u6e08\u7684\u6210\u529f\u3078\u306e\u53c2\u52a0\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u51fa\u8cc7\u6301\u5206\u3084\u5fe0\u5b9f\u7fa9\u52d9\u306b\u95a2\u9023\u3059\u308b\u7fa9\u52d9\u3082\u4f34\u3044\u307e\u3059\u3002   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq102 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u8907\u6570\u306e\u4e8b\u696d\u6301\u5206\u3092\u6301\u3064\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<\/span><\/div><div class=\"uagb-faq-content\"><p>\u539f\u5247\u3068\u3057\u3066\u3001\u5404\u793e\u54e1\u306f1\u3064\u306e\u4e8b\u696d\u6301\u5206\u306e\u307f\u3092\u6709\u3057\u307e\u3059\u304c\u3001\u8ffd\u52a0\u306e\u51fa\u8cc7\u306b\u3088\u3063\u3066\u305d\u306e\u6301\u5206\u304c\u5897\u52a0\u3059\u308b\u53ef\u80fd\u6027\u306f\u3042\u308a\u307e\u3059\u3002<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq103 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u4e8b\u696d\u6301\u5206\u3068\u51fa\u8cc7\u6301\u5206\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/span><\/div><div class=\"uagb-faq-content\"><p>\u51fa\u8cc7\u6301\u5206\u3068\u306f\u3001\u793e\u54e1\u304cGmbH\u306b\u6255\u3044\u8fbc\u3080\u91d1\u984d\u3067\u3059\u3002\u4e00\u65b9\u3001\u4e8b\u696d\u6301\u5206\u3068\u306f\u3001\u305d\u306e\u793e\u54e1\u306e\u4f1a\u793e\u306b\u304a\u3051\u308b\u5168\u4f53\u7684\u306a\u6cd5\u7684\u5730\u4f4d\u3092\u6307\u3057\u307e\u3059\u3002\u51fa\u8cc7\u6301\u5206\u306f\u4e8b\u696d\u6301\u5206\u306e\u5927\u304d\u3055\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u304c\u3001\u305d\u308c\u81ea\u4f53\u3068\u306f\u540c\u4e00\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq104 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u6301\u5206\u304c\u3042\u308c\u3070\u81ea\u52d5\u7684\u306b\u5229\u76ca\u3092\u5f97\u3089\u308c\u307e\u3059\u304b\uff1f<\/span><\/div><div class=\"uagb-faq-content\"><p>\u3044\u3044\u3048\u3002 \u793e\u54e1\u306f\u3059\u3079\u3066\u306e\u652f\u6255\u3044\u3092\u81ea\u52d5\u7684\u306b\u8acb\u6c42\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u5229\u76ca\u304c\u5b58\u5728\u3059\u308b\u304b\u3069\u3046\u304b\u3001\u305d\u3057\u3066\u793e\u54e1\u304c\u5229\u76ca\u306e\u51e6\u5206\u3092\u3069\u306e\u3088\u3046\u306b\u6c7a\u5b9a\u3059\u308b\u304b\u304c\u91cd\u8981\u3067\u3059\u3002\u305d\u306e\u5f8c\u306b\u521d\u3081\u3066\u5206\u914d\u304c\u884c\u308f\u308c\u307e\u3059\u3002  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq105 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u5fe0\u5b9f\u7fa9\u52d9\u3068\u306f\u5177\u4f53\u7684\u306b\u4f55\u3092\u610f\u5473\u3057\u307e\u3059\u304b\uff1f<\/span><\/div><div class=\"uagb-faq-content\"><p>\u5fe0\u5b9f\u7fa9\u52d9\u3068\u306f\u3001\u793e\u54e1\u304c\u81ea\u5df1\u306e\u5229\u76ca\u306e\u305f\u3081\u3060\u3051\u306b\u6a29\u5229\u3092\u884c\u4f7f\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u5f7c\u3089\u306fGmbH\u304a\u3088\u3073\u4ed6\u306e\u793e\u54e1\u306e\u5229\u76ca\u3082\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u610f\u601d\u6c7a\u5b9a\u304c\u6feb\u7528\u7684\u306b\u884c\u308f\u308c\u3066\u306f\u306a\u3089\u305a\u3001\u4f1a\u793e\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u3066\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq106 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u793e\u54e1\u3068\u5f93\u696d\u54e1\u3092\u517c\u306d\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<\/span><\/div><div class=\"uagb-faq-content\"><p>\u306f\u3044\u3002 GmbH\u306e\u793e\u54e1\u3068\u5f93\u696d\u54e1\u3092\u517c\u306d\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u793e\u54e1\u3068\u3057\u3066\u306e\u53c2\u52a0\u3068\u96c7\u7528\u95a2\u4fc2\u3068\u3044\u30462\u3064\u306e\u5225\u500b\u306e\u6cd5\u7684\u95a2\u4fc2\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u4e21\u8005\u306f\u6cd5\u7684\u306b\u533a\u5225\u3055\u308c\u308b\u3079\u304d\u3067\u3059\u3002  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq108 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u4e8b\u696d\u6301\u5206\u306f\u58f2\u5374\u3001\u8d08\u4e0e\u3001\u307e\u305f\u306f\u8cea\u6a29\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u304b\uff1f<\/span><\/div><div class=\"uagb-faq-content\"><p>\u306f\u3044\u3002 \u4e8b\u696d\u6301\u5206\u306f\u539f\u5247\u3068\u3057\u3066\u8b72\u6e21\u53ef\u80fd\u3067\u3042\u308a\u3001\u76f8\u7d9a\u53ef\u80fd\u3067\u3059\u3002\u58f2\u5374\u3001\u8d08\u4e0e\u3001\u307e\u305f\u306f\u8cea\u6a29\u8a2d\u5b9a\u304c\u53ef\u80fd\u3067\u3059\u3002\u8cea\u6a29\u8a2d\u5b9a\u306b\u306f\u6cd5\u5f8b\u4e0a\u3001\u516c\u8a3c\u4eba\u306b\u3088\u308b\u8a3c\u66f8\u306f\u4e0d\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5b9a\u6b3e\u306f\u8ffd\u52a0\u306e\u5236\u9650\u3084\u540c\u610f\u8981\u4ef6\u3092\u898f\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq107 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u8b72\u6e21\u306b\u306f\u5e38\u306b\u516c\u8a3c\u4eba\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/span><\/div><div 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