{"id":132488,"date":"2026-04-01T12:00:00","date_gmt":"2026-04-01T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/sabiedribas-dibinasana\/sabiedriba-ar-ierobezotu-atbildibu-sia\/"},"modified":"2026-05-27T18:58:07","modified_gmt":"2026-05-27T16:58:07","slug":"sabiedriba-ar-ierobezotu-atbildibu-sia","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lv\/sabiedribas-dibinasana\/sabiedriba-ar-ierobezotu-atbildibu-sia\/","title":{"rendered":"Sabiedr\u012bba ar ierobe\u017eotu atbild\u012bbu (SIA)"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Sabiedr\u012bba ar ierobe\u017eotu atbild\u012bbu (SIA)<\/h2><ul><li><a href=\"#h-rechtsgrundlagen-der-gmbh-in-osterreich\" data-level=\"2\">GmbH juridiskais pamats Austrij\u0101<\/a><\/li><li><a href=\"#h-die-wichtigsten-merkmale-der-gmbh\" data-level=\"2\">Galven\u0101s GmbH paz\u012bmes<\/a><ul><li><a href=\"#h-eigene-rechtspersonlichkeit\" data-level=\"3\">Patst\u0101v\u012bga juridisk\u0101 person\u012bba<\/a><\/li><li><a href=\"#h-trennung-von-gesellschaft-und-gesellschafter\" data-level=\"3\">Sabiedr\u012bbas un dal\u012bbnieka no\u0161\u0137ir\u0161ana<\/a><\/li><li><a href=\"#h-haftung-mit-dem-gesellschaftsvermogen\" data-level=\"3\">Atbild\u012bba ar sabiedr\u012bbas mantu<\/a><\/li><\/ul><\/li><li><a href=\"#h-wann-eine-gmbh-die-richtige-rechtsform-ist\" data-level=\"2\">Kad GmbH ir pareiz\u0101 juridisk\u0101 forma<\/a><ul><li><a href=\"#h-falle-in-denen-eine-gmbh-nicht-sinnvoll-ist\" data-level=\"3\">Gad\u012bjumi, kad GmbH nav lietder\u012bga<\/a><\/li><li><a href=\"#h-vergleich-mit-anderen-gesellschaftsformen\" data-level=\"3\">Sal\u012bdzin\u0101jums ar cit\u0101m sabiedr\u012bbu form\u0101m<\/a><\/li><\/ul><\/li><li><a href=\"#h-stammkapital-stammeinlage-und-geschaftsanteil\" data-level=\"2\">Pamatkapit\u0101ls, pamatieguld\u012bjums un kapit\u0101la da\u013ca<\/a><ul><li><a href=\"#h-bareinzahlung-bei-der-grundung\" data-level=\"3\">Skaidras naudas iemaksa dibinot<\/a><\/li><li><a href=\"#h-unterschied-zwischen-stammkapital-und-geschaftsvermogen\" data-level=\"3\">At\u0161\u0137ir\u012bba starp pamatkapit\u0101lu un sabiedr\u012bbas mantu<\/a><\/li><\/ul><\/li><li><a href=\"#h-gesellschaftsvertrag-der-gmbh\" data-level=\"2\">GmbH sabiedr\u012bbas l\u012bgums<\/a><ul><li><a href=\"#h-pflichtinhalte-des-gesellschaftsvertrags\" data-level=\"3\">Oblig\u0101tais sabiedr\u012bbas l\u012bguma saturs<\/a><\/li><li><a href=\"#h-weitere-regelungsinhalte\" data-level=\"3\">Papildu noteikumu saturs<\/a><\/li><\/ul><\/li><li><a href=\"#h-gmbh-grunden-in-osterreich\" data-level=\"2\">GmbH dibin\u0101\u0161ana Austrij\u0101<\/a><ul><li><a href=\"#h-ablauf-der-grundung-schritt-fur-schritt\" data-level=\"3\">Dibin\u0101\u0161anas process soli pa solim<\/a><\/li><li><a href=\"#h-gmbh-in-grundung-vor-der-firmenbucheintragung\" data-level=\"3\">GmbH dibin\u0101\u0161anas stadij\u0101 pirms re\u0123istr\u0101cijas uz\u0146\u0113mumu re\u0123istr\u0101<\/a><\/li><li><a href=\"#h-kosten-der-gmbh-grundung\" data-level=\"3\">GmbH dibin\u0101\u0161anas izmaksas<\/a><\/li><li><a href=\"#h-gewerbeberechtigung-der-gmbh\" data-level=\"3\">GmbH saimniecisk\u0101s darb\u012bbas at\u013cauja<\/a><\/li><\/ul><\/li><li><a href=\"#h-organe-und-organisation-der-gmbh\" data-level=\"2\">GmbH org\u0101ni un organiz\u0101cija<\/a><ul><li><a href=\"#h-geschaftsfuhrer\" data-level=\"3\">Valdes locek\u013ci<\/a><\/li><li><a href=\"#h-generalversammlung-und-gesellschafterbeschlusse\" data-level=\"3\">Dal\u012bbnieku sapulce un dal\u012bbnieku l\u0113mumi<\/a><\/li><li><a href=\"#h-aufsichtsrat-bei-grosseren-gmbhs\" data-level=\"3\">Uzraudz\u012bbas padome liel\u0101k\u0101s GmbH<\/a><\/li><\/ul><\/li><li><a href=\"#h-haftung-bei-der-gmbh\" data-level=\"2\">Atbild\u012bba GmbH<\/a><ul><li><a href=\"#h-haftung-der-gesellschaft\" data-level=\"3\">Sabiedr\u012bbas atbild\u012bba<\/a><\/li><li><a href=\"#h-haftung-der-gesellschafter\" data-level=\"3\">Dal\u012bbnieku atbild\u012bba<\/a><\/li><li><a href=\"#h-haftung-des-geschaftsfuhrers\" data-level=\"3\">Valdes locek\u013ca atbild\u012bba<\/a><\/li><li><a href=\"#h-haftung-vor-der-firmenbucheintragung\" data-level=\"3\">Atbild\u012bba pirms re\u0123istr\u0101cijas uz\u0146\u0113mumu re\u0123istr\u0101<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuern-und-sozialversicherung-der-gmbh\" data-level=\"2\">GmbH nodok\u013ci un soci\u0101l\u0101 apdro\u0161in\u0101\u0161ana<\/a><\/li><li><a href=\"#h-rechnungslegung-jahresabschluss-und-gewinnverteilung\" data-level=\"2\">Gr\u0101matved\u012bba, gada p\u0101rskats un pe\u013c\u0146as sadale<\/a><\/li><li><a href=\"#h-geschaftsanteile-verkaufen-ubertragen-und-vererben\" data-level=\"2\">Kapit\u0101la da\u013cu p\u0101rdo\u0161ana, nodo\u0161ana un manto\u0161ana<\/a><ul><li><a href=\"#h-zustimmungserfordernisse-und-vorkaufsrechte\" data-level=\"3\">Piekri\u0161anas pras\u012bbas un pirmpirkuma ties\u012bbas<\/a><\/li><\/ul><\/li><li><a href=\"#h-anderung-umgrundung-und-beendigung-der-gmbh\" data-level=\"2\">GmbH groz\u012b\u0161ana, p\u0101rveide un izbeig\u0161ana<\/a><ul><li><a href=\"#h-kapitalerhohung-und-kapitalherabsetzung\" data-level=\"3\">Kapit\u0101la palielin\u0101\u0161ana un kapit\u0101la samazin\u0101\u0161ana<\/a><\/li><li><a href=\"#h-umgrundung-in-eine-gmbh\" data-level=\"3\">P\u0101rveide par GmbH<\/a><\/li><li><a href=\"#h-auflosung-liquidation-und-loschung\" data-level=\"3\">Likvid\u0101cija, izbeig\u0161ana un dz\u0113\u0161ana<\/a><\/li><\/ul><\/li><li><a href=\"#h-typische-fehler-bei-der-gmbh\" data-level=\"2\">Tipisk\u0101s k\u013c\u016bdas GmbH<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">J\u016bsu priek\u0161roc\u012bbas ar advok\u0101ta atbalstu<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Bie\u017e\u0101k uzdotie jaut\u0101jumi \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<p class=\"wp-block-paragraph\"><strong>Sabiedr\u012bba ar ierobe\u017eotu atbild\u012bbu (SIA)<\/strong> ir <strong>kapit\u0101lsabiedr\u012bba ar savu juridisko person\u012bbu<\/strong>, kur\u0101 viena vai vair\u0101kas personas piedal\u0101s ar <strong>pamatkapit\u0101la ieguld\u012bjumiem<\/strong>. Sabiedr\u012bba darbojas tiesiskaj\u0101 apgroz\u012bb\u0101 patst\u0101v\u012bgi, t.i., t\u0101 var <strong>sl\u0113gt l\u012bgumus, pieder\u0113t \u012bpa\u0161umam, ies\u016bdz\u0113t ties\u0101 un tikt ies\u016bdz\u0113ta ties\u0101<\/strong>. Par sabiedr\u012bbas saist\u012bb\u0101m parasti <strong>atbild tikai SIA ar savu sabiedr\u012bbas mantu<\/strong>, savuk\u0101rt dal\u012bbniekiem person\u012bgi parasti <strong>nav j\u0101atbild par sabiedr\u012bbas par\u0101diem<\/strong>. Tiesiskais pamats galvenok\u0101rt atrodams <strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10001720\" target=\"_blank\" rel=\"noreferrer noopener\">SIA likum\u0101<\/a> (GmbHG)<\/strong>, k\u0101 ar\u012b papildus <strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10001702\" target=\"_blank\" rel=\"noreferrer noopener\">Uz\u0146\u0113m\u0113jdarb\u012bbas kodeks\u0101<\/a> (UGB)<\/strong>.   <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\"><strong>SIA<\/strong> ir <strong>kapit\u0101lsabiedr\u012bba ar savu juridisko person\u012bbu<\/strong>, kur\u0101 dal\u012bbnieki <strong>atbild tikai ar saviem ieguld\u012bjumiem pamatkapit\u0101l\u0101<\/strong>, bet ne ar savu priv\u0101to mantu.<\/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\/GmbH-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp\" alt=\"SIA vienk\u0101r\u0161i izskaidrots: sabiedr\u012bbas ar ierobe\u017eotu atbild\u012bbu noz\u012bme, strukt\u016bra, atbild\u012bba un tiesiskais pamats Austrij\u0101.\" >\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\">\u201eSIA juridiski atdala uz\u0146\u0113mumu no person\u0101m, kas aiz t\u0101 st\u0101v, t\u0101d\u0113j\u0101di radot skaidru atbild\u012bbas un organiz\u0101cijas strukt\u016bru.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija\"><span class=\"mr-cta-link-normal\">Izv\u0113lieties v\u0113lamo tik\u0161an\u0101s laiku tagad:<\/span><span class=\"mr-cta-link-bold\">Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechtsgrundlagen-der-gmbh-in-osterreich\">GmbH juridiskais pamats Austrij\u0101<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>SIA tiesiskais regul\u0113jums<\/strong> galvenok\u0101rt izriet no <strong>likuma par sabiedr\u012bb\u0101m ar ierobe\u017eotu atbild\u012bbu (SIA likums)<\/strong>. \u0160is likums regul\u0113 <strong>dibin\u0101\u0161anu, organiz\u0101ciju, dal\u012bbnieku ties\u012bbas un pien\u0101kumus, k\u0101 ar\u012b valdes locek\u013cu uzdevumus<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Papildus piem\u0113ro citus centr\u0101los uz\u0146\u0113m\u0113jdarb\u012bbas ties\u012bbu noteikumus. \u012apa\u0161i svar\u012bgs ir <strong>Uz\u0146\u0113m\u0113jdarb\u012bbas kodekss (UGB)<\/strong>, kas cita starp\u0101 satur <strong>noteikumus par gr\u0101matved\u012bbu, uz\u0146\u0113mumu re\u0123istru un uz\u0146\u0113muma j\u0113dzienu<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Likums satur <strong>oblig\u0101tos minim\u0101los noteikumus<\/strong>, piem\u0113ram, par SIA izveidi, pamatkapit\u0101lu un org\u0101niem. No otras puses, dal\u012bbnieki daudzus jaut\u0101jumus var <strong>individu\u0101li regul\u0113t sabiedr\u012bbas l\u012bgum\u0101<\/strong>, piem\u0113ram, par iek\u0161\u0113jo l\u0113mumu pie\u0146em\u0161anu vai piekri\u0161anas ties\u012bb\u0101m. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-die-wichtigsten-merkmale-der-gmbh\">Galven\u0101s GmbH paz\u012bmes<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Sabiedr\u012bba ar ierobe\u017eotu atbild\u012bbu (GmbH)<\/strong> ir kapit\u0101lsabiedr\u012bba ar patst\u0101v\u012bgu juridisko person\u012bbu. To var dibin\u0101t <strong>viena persona vai vair\u0101kas personas<\/strong>. T\u0101d\u0113j\u0101di likums pie\u013cauj gan <strong>vienas personas GmbH<\/strong>, gan GmbH ar vair\u0101kiem dal\u012bbniekiem. GmbH var dibin\u0101t jebkuram likum\u012bgam m\u0113r\u0137im. Izsl\u0113gta ir darb\u012bba k\u0101 politiskai biedr\u012bbai un apdro\u0161in\u0101\u0161anas dar\u012bjumu veik\u0161ana GmbH juridiskaj\u0101 form\u0101. Tas izriet no <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P1\/NOR12038605\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 1 GmbHG<\/a>.     <\/p>\n\n<p class=\"wp-block-paragraph\">Vissvar\u012bg\u0101k\u0101 at\u0161\u0137ir\u012bba no individu\u0101l\u0101 uz\u0146\u0113muma ir <strong>juridisk\u0101 no\u0161\u0137ir\u0161ana starp uz\u0146\u0113mumu un uz\u0146\u0113m\u0113ju<\/strong>. Individu\u0101laj\u0101 uz\u0146\u0113mum\u0101 r\u012bkojas pati fizisk\u0101 persona. GmbH gad\u012bjum\u0101 r\u012bkojas sabiedr\u012bba k\u0101 patst\u0101v\u012bgs ties\u012bbu subjekts.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u0160\u012b no\u0161\u0137ir\u0161ana padara GmbH pievilc\u012bgu daudziem uz\u0146\u0113m\u0113jiem. T\u0101 rada skaidru juridisko strukt\u016bru, ierobe\u017eo dal\u012bbnieku priv\u0101to risku un nodro\u0161ina p\u0101rredzamu l\u012bdzdal\u012bbas, vad\u012bbas, pe\u013c\u0146as sadales un p\u0113ctec\u012bbas organiz\u0101ciju. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-eigene-rechtspersonlichkeit\">Patst\u0101v\u012bga juridisk\u0101 person\u012bba<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH ir <strong>juridiska persona<\/strong>. T\u0101 past\u0101v juridiski neatkar\u012bgi no person\u0101m, kas taj\u0101 ir iesaist\u012btas. Saska\u0146\u0101 ar <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P61\/NOR40070217\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 61 GmbHG<\/a> t\u0101 var patst\u0101v\u012bgi ieg\u016bt \u012bpa\u0161umu, tur\u0113t lietu ties\u012bbas un celt pras\u012bbu ties\u0101 un tikt ies\u016bdz\u0113ta.  <\/p>\n\n<p class=\"wp-block-paragraph\">Praks\u0113 tas noz\u012bm\u0113: GmbH var nosl\u0113gt \u012bres l\u012bgumu par tirdzniec\u012bbas telp\u0101m, nodarbin\u0101t darbiniekus, ieg\u0101d\u0101ties transportl\u012bdzek\u013cus, ieg\u016bt programmat\u016bras licences, uz\u0146emties aiz\u0146\u0113mumus, parakst\u012bt pieg\u0101des l\u012bgumus un celt pras\u012bbu par pras\u012bjumiem. L\u012bgumsl\u0113dz\u0113ja puse tad ir GmbH. Dal\u012bbnieki autom\u0101tiski pa\u0161i nav l\u012bguma puse.  <\/p>\n\n<p class=\"wp-block-paragraph\">Patst\u0101v\u012bgai juridiskajai person\u012bbai ir ar\u012b organizatoriski sekas. GmbH nepiecie\u0161ami org\u0101ni, kas r\u012bkojas t\u0101s v\u0101rd\u0101. Vissvar\u012bg\u0101kais org\u0101ns ir <strong>valdes loceklis<\/strong>. Vi\u0146\u0161 nosl\u0113dz l\u012bgumus ne sev pa\u0161am, bet GmbH v\u0101rd\u0101. T\u0101 rodas skaidra no\u0161\u0137ir\u0161ana starp <strong>personu, kas r\u012bkojas<\/strong>, un <strong>GmbH k\u0101 ties\u012bbu subjektu<\/strong>, kuras v\u0101rd\u0101 t\u0101 r\u012bkojas.    <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-trennung-von-gesellschaft-und-gesellschafter\">Sabiedr\u012bbas un dal\u012bbnieka no\u0161\u0137ir\u0161ana<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH no\u0161\u0137ir <strong>sabiedr\u012bbas mantu<\/strong> un <strong>priv\u0101to mantu<\/strong>. \u0160\u012b no\u0161\u0137ir\u0161ana ir GmbH ties\u012bbu kodols. Manta uz\u0146\u0113m\u0113jdarb\u012bbas kont\u0101 pieder GmbH. Ma\u0161\u012bnas, pras\u012bjumi, pre\u010du kr\u0101jumi, pre\u010du z\u012bmju ties\u012bbas, biroja apr\u012bkojums un citas sabiedr\u012bbas mantas v\u0113rt\u012bbas ar\u012b pieder GmbH. Dal\u012bbniekiem nepieder atsevi\u0161\u0137i GmbH priek\u0161meti. Vi\u0146iem pieder kapit\u0101la da\u013cas GmbH.     <\/p>\n\n<p class=\"wp-block-paragraph\">\u0160o at\u0161\u0137ir\u012bbu praks\u0113 bie\u017ei nepareizi saprot. Kur\u0161 tur 100 procentus kapit\u0101la da\u013cu, nav person\u012bgi GmbH mantas \u012bpa\u0161nieks. Vi\u0146\u0161 ir vien\u012bgais dal\u012bbnieks. Tas juridiski ir kas cits. Vien\u012bgais dal\u012bbnieks nedr\u012bkst izmantot GmbH naudu k\u0101 savu priv\u0101to naudu. Katram maks\u0101jumam no GmbH dal\u012bbniekam nepiecie\u0161ams juridisks pamats, piem\u0113ram, valdes locek\u013ca atalgojums, pe\u013c\u0146as sadale, aiz\u0146\u0113muma l\u012bgums vai iepriek\u0161 pie\u0161\u0137irt\u0101 dal\u012bbnieka aiz\u0146\u0113muma atmaksa.     <\/p>\n\n<p class=\"wp-block-paragraph\">No\u0161\u0137ir\u0161ana darbojas abos virzienos. GmbH par\u0101di ir GmbH par\u0101di. Dal\u012bbnieka priv\u0101tie par\u0101di ir \u0161\u012b dal\u012bbnieka priv\u0101tie par\u0101di. Dal\u012bbnieka kreditori t\u0101d\u0113\u013c nevar vienk\u0101r\u0161i izpild\u012bt atsevi\u0161\u0137us priek\u0161metus no GmbH uz\u0146\u0113m\u0113jdarb\u012bbas mantas. Vi\u0146i var v\u0113rsties tikai pret dal\u012bbnieka ties\u012bb\u0101m, t\u0101tad pret vi\u0146a kapit\u0101la da\u013cu vai pras\u012bjumiem, kas vi\u0146am ir pret GmbH.    <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-mit-dem-gesellschaftsvermogen\">Atbild\u012bba ar sabiedr\u012bbas mantu<\/h3>\n\n<p class=\"wp-block-paragraph\">Saska\u0146\u0101 ar <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P61\/NOR40070217\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 61 GmbHG<\/a> par GmbH saist\u012bb\u0101m kreditoriem atbild <strong>tikai sabiedr\u012bbas manta<\/strong>. GmbH atbild ar visu savu mantu. Taj\u0101 ietilpst bankas noguld\u012bjumi, pras\u012bjumi, preces, ma\u0161\u012bnas, transportl\u012bdzek\u013ci, ties\u012bbas un citas mantas v\u0113rt\u012bbas. Dal\u012bbnieki par \u0161iem par\u0101diem neatbild ar savu priv\u0101to mantu tikai t\u0101p\u0113c, ka vi\u0146i ir dal\u012bbnieki.   <\/p>\n\n<p class=\"wp-block-paragraph\">Tom\u0113r \u0161is atbild\u012bbas ierobe\u017eojums nav br\u012bvbi\u013cete. Tas neaizsarg\u0101 no jebk\u0101das personisk\u0101s atbild\u012bbas. Dal\u012bbniekiem j\u0101veic uz\u0146emtie pamatieguld\u012bjumi. Valdes locek\u013ci atbild personiski, ja vi\u0146i p\u0101rk\u0101pj savus likum\u012bgos pien\u0101kumus. Kur\u0161 papildus uz\u0146emas personiskas garantijas, atbild no \u0161\u012b pa\u0161a nol\u012bguma.    <\/p>\n\n<p class=\"wp-block-paragraph\">Personiska atbild\u012bba rodas \u010detros skaidri norobe\u017eojamos gad\u012bjumos:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Nesamaks\u0101ts pamatieguld\u012bjums:<\/strong> Dal\u012bbnieks v\u0113l nav piln\u012bb\u0101 veicis savu ieguld\u012bjumu.<\/li>\n\n\n\n<li><strong>Personiska galvojums:<\/strong> Dal\u012bbnieks vai valdes loceklis br\u012bvpr\u0101t\u012bgi atbild pret banku vai l\u012bgumsl\u0113dz\u0113ju pusi.<\/li>\n\n\n\n<li><strong>Pien\u0101kumu p\u0101rk\u0101pums k\u0101 valdes loceklim:<\/strong> Valdes loceklis p\u0101rk\u0101pj r\u016bp\u012bbas pien\u0101kumus, nodok\u013cu pien\u0101kumus vai maks\u0101tnesp\u0113jas pieteikuma pien\u0101kumus.<\/li>\n\n\n\n<li><strong>R\u012bc\u012bba pirms re\u0123istr\u0101cijas:<\/strong> Kur\u0161 <strong>pirms re\u0123istr\u0101cijas uz\u0146\u0113mumu re\u0123istr\u0101<\/strong> jau r\u012bkojas topo\u0161\u0101s GmbH v\u0101rd\u0101, risk\u0113 ar <strong>personisko atbild\u012bbu<\/strong>.<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGmbH aizsarg\u0101 dal\u012bbniekus no autom\u0101tiskas personiskas atbild\u012bbas par sabiedr\u012bbas par\u0101diem. Tom\u0113r t\u0101 neaizsarg\u0101 no pa\u0161a ieguld\u012bjuma pien\u0101kuma vai pien\u0101kumu p\u0101rk\u0101pumiem vad\u012bb\u0101. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija\"><span class=\"mr-cta-link-normal\">Izv\u0113lieties v\u0113lamo tik\u0161an\u0101s laiku tagad:<\/span><span class=\"mr-cta-link-bold\">Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-wann-eine-gmbh-die-richtige-rechtsform-ist\">Kad GmbH ir pareiz\u0101 juridisk\u0101 forma<\/h2>\n\n<p class=\"wp-block-paragraph\">GmbH ir pareiz\u0101 juridisk\u0101 forma, ja uz\u0146\u0113mumam j\u0101<strong>r\u012bkojas juridiski patst\u0101v\u012bgi<\/strong>, j\u0101ierobe\u017eo atbild\u012bbas riski un j\u0101reglament\u0113 l\u012bdzdal\u012bbas attiec\u012bbas skaidri. T\u0101 neder tikai t\u0101p\u0113c, ka t\u0101 ir paz\u012bstama. Iz\u0161\u0137iro\u0161i ir atbild\u012bbas risks, pe\u013c\u0146as apm\u0113rs, iesaist\u012bto skaits, finans\u0113\u0161anas vajadz\u012bbas, organiz\u0101cijas slodze un ilgtermi\u0146a pl\u0101no\u0161ana.  <\/p>\n\n<p class=\"wp-block-paragraph\">GmbH rada vair\u0101k slodzes nek\u0101 individu\u0101lais uz\u0146\u0113mums. Tai nepiecie\u0161ams sabiedr\u012bbas l\u012bgums, re\u0123istr\u0101cija uz\u0146\u0113mumu re\u0123istr\u0101, past\u0101v\u012bga gr\u0101matved\u012bba, gada p\u0101rskats un no\u0161\u0137ir\u0161ana starp sabiedr\u012bbas mantu un priv\u0101to mantu. \u0160\u012b slodze atmaks\u0101jas, ja GmbH priek\u0161roc\u012bbas atrisina konkr\u0113tu ekonomisku vai juridisku probl\u0113mu.  <\/p>\n\n<p class=\"wp-block-paragraph\">GmbH rada <strong>stabilu strukt\u016bru<\/strong>, jo t\u0101 <strong>juridiski skaidri k\u0101rto ties\u012bbas, pien\u0101kumus, kapit\u0101la da\u013cas, vad\u012bbu un p\u0101rst\u0101v\u012bbu<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-falle-in-denen-eine-gmbh-nicht-sinnvoll-ist\">Gad\u012bjumi, kad GmbH nav lietder\u012bga<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH ne vienm\u0113r ir lab\u0101k\u0101 izv\u0113le. T\u0101 var b\u016bt p\u0101r\u0101k d\u0101rga un p\u0101r\u0101k apgr\u016btino\u0161a maz\u0101m darb\u012bb\u0101m ar zemu risku, zemu pe\u013c\u0146u un vienk\u0101r\u0161u strukt\u016bru. Kur\u0161 str\u0101d\u0101 viens, gandr\u012bz neuz\u0146emas atbild\u012bbas riskus un visu pe\u013c\u0146u pat\u0113r\u0113 priv\u0101ti, bie\u017ei vien vienk\u0101r\u0161\u0101k brauc ar individu\u0101lo uz\u0146\u0113mumu.  <\/p>\n\n<p class=\"wp-block-paragraph\">GmbH nav lietder\u012bga, ja dibin\u0101t\u0101js nev\u0113las uz\u0146emties past\u0101v\u012bgo administr\u0101cijas slodzi. GmbH j\u0101uzskaita pareizi. Priv\u0101tie izdevumi un uz\u0146\u0113m\u0113jdarb\u012bbas izdevumi j\u0101tur atsevi\u0161\u0137i. Gada p\u0101rskats j\u0101sagatavo un j\u0101iesniedz uz\u0146\u0113mumu re\u0123istr\u0101. Kur\u0161 ignor\u0113 \u0161os pien\u0101kumus, rada izmaksas, termi\u0146u probl\u0113mas un atbild\u012bbas riskus.    <\/p>\n\n<p class=\"wp-block-paragraph\">Ar\u012b nodok\u013cu zi\u0146\u0101 GmbH nav autom\u0101tiski izdev\u012bg\u0101ka. GmbH maks\u0101 uz\u0146\u0113mumu ien\u0101kuma nodokli no savas pe\u013c\u0146as. Ja GmbH sadala pe\u013c\u0146u saviem dal\u012bbniekiem, papildus tiek piem\u0113rots <strong>kapit\u0101la ien\u0101kuma nodoklis<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">T\u0101p\u0113c SIA nav standarta risin\u0101jums katram uz\u0146\u0113mumam. T\u0101 ir laba juridisk\u0101 forma, ja t\u0101s priek\u0161roc\u012bbas ir konkr\u0113ti nepiecie\u0161amas. T\u0101 ir slikta juridisk\u0101 forma, ja m\u0113r\u0137is ir tikai rad\u012bt \u201cprofesion\u0101l\u0101ku iespaidu\u201d, bet nav nepiecie\u0161ama ne atbild\u012bbas ierobe\u017eo\u0161ana, ne l\u012bdzdal\u012bbas strukt\u016bra, ne kapit\u0101la piesaiste.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-vergleich-mit-anderen-gesellschaftsformen\">Sal\u012bdzin\u0101jums ar cit\u0101m sabiedr\u012bbu form\u0101m<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Individu\u0101laj\u0101 uz\u0146\u0113mum\u0101<\/strong> uz\u0146\u0113m\u0113ja vai uz\u0146\u0113m\u0113js r\u012bkojas pats un atbild ar visu priv\u0101to mantu. Tas ir vienk\u0101r\u0161i un l\u0113ti, bet piem\u0113rots galvenok\u0101rt darb\u012bb\u0101m ar zemu risku. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>OG<\/strong> gad\u012bjum\u0101 vair\u0101kas personas kop\u012bgi vada uz\u0146\u0113mumu. Visi dal\u012bbnieki atbild personiski un neierobe\u017eoti. T\u0101 t\u0101d\u0113\u013c der tikai, ja starp iesaist\u012btajiem past\u0101v liela uztic\u012bba un visi v\u0113las uz\u0146emties pilnu atbild\u012bbas risku.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>KG<\/strong> no\u0161\u0137ir neierobe\u017eoti atbild\u012bgos komplement\u0101rus un ierobe\u017eoti atbild\u012bgos komand\u012btistus. T\u0101 piem\u0113rota mode\u013ciem, kuros viena persona akt\u012bvi vada un citas personas nodro\u0161ina kapit\u0101lu. GmbH bie\u017ei ir p\u0101rskat\u0101m\u0101ka, ja visi iesaist\u012btie no pa\u0161a s\u0101kuma v\u0113las vienotu atbild\u012bbas ierobe\u017eojumu.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>FlexKapG<\/strong> ar\u012b ir kapit\u0101lsabiedr\u012bba ar ierobe\u017eotu atbild\u012bbu. T\u0101 pied\u0101v\u0101 vair\u0101k r\u012bc\u012bbas br\u012bv\u012bbas l\u012bdzdal\u012bb\u0101s un darbinieku l\u012bdzdal\u012bb\u0101. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>AG<\/strong> piem\u0113rota liel\u0101kiem uz\u0146\u0113mumiem ar pla\u0161u kapit\u0101la strukt\u016bru. T\u0101 ir iev\u0113rojami form\u0101l\u0101ka un apgr\u016btino\u0161\u0101ka nek\u0101 GmbH. Liel\u0101kajai da\u013cai mazo un vid\u0113jo uz\u0146\u0113mumu GmbH t\u0101d\u0113\u013c pied\u0101v\u0101 lab\u0101ku l\u012bdzsvaru starp <strong>atbild\u012bbas aizsardz\u012bbu, strukt\u016bru un administr\u0101cijas slodzi<\/strong>.  <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201ePateicoties patst\u0101v\u012bgas juridisk\u0101s person\u012bbas un ierobe\u017eotas atbild\u012bbas kombin\u0101cijai, GmbH bie\u017ei ir piem\u0113rota vidusce\u013ca starp vienk\u0101r\u0161\u0101m uz\u0146\u0113mumu form\u0101m un liel\u0101k\u0101m kapit\u0101lsabiedr\u012bb\u0101m.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija\"><span class=\"mr-cta-link-normal\">Izv\u0113lieties v\u0113lamo tik\u0161an\u0101s laiku tagad:<\/span><span class=\"mr-cta-link-bold\">Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-stammkapital-stammeinlage-und-geschaftsanteil\">Pamatkapit\u0101ls, pamatieguld\u012bjums un kapit\u0101la da\u013ca<\/h2>\n\n<p class=\"wp-block-paragraph\">J\u0113dzieni <strong>pamatkapit\u0101ls<\/strong>, <strong>pamatieguld\u012bjums<\/strong> un <strong>kapit\u0101la da\u013ca<\/strong> skan l\u012bdz\u012bgi, bet apz\u012bm\u0113 da\u017e\u0101das lietas. Kur\u0161 v\u0113las saprast GmbH, tam \u0161ie tr\u012bs j\u0113dzieni j\u0101no\u0161\u0137ir pareizi. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pamatkapit\u0101ls<\/strong> ir sabiedr\u012bbas l\u012bgum\u0101 noteikt\u0101 GmbH kapit\u0101la summa. Tas veido sabiedr\u012bbas apr\u0113\u0137ina kapit\u0101la pamatu. Kop\u0161 2024. gada 1. janv\u0101ra pamatkapit\u0101lam j\u0101b\u016bt vismaz <strong>\u20ac<\/strong> <strong>10 000<\/strong>. Pamatkapit\u0101ls sast\u0101v no dal\u012bbnieku atsevi\u0161\u0137ajiem pamatieguld\u012bjumiem. Katram pamatieguld\u012bjumam j\u0101b\u016bt vismaz <strong>\u20ac 70<\/strong>. \u0160\u012bs pras\u012bbas izriet no <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6\/NOR40258368\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 6 GmbHG<\/a>.     <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pamatieguld\u012bjums<\/strong> ir noteikta dal\u012bbnieka ieguld\u012bjuma saist\u012bbas. Tas nor\u0101da, k\u0101du summu \u0161is dal\u012bbnieks uz\u0146emas pret GmbH. Vienas personas GmbH gad\u012bjum\u0101 viena persona uz\u0146emas visu pamatieguld\u012bjumu. GmbH ar vair\u0101kiem dal\u012bbniekiem pamatkapit\u0101ls sadal\u0101s vair\u0101kos pamatieguld\u012bjumos.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013ca<\/strong> apraksta dal\u012bbnieka dal\u012bbu GmbH. T\u0101 ietver vi\u0146a ties\u012bbas un pien\u0101kumus. Taj\u0101 ietilpst balssties\u012bbas, pe\u013c\u0146as ties\u012bbas, inform\u0101cijas ties\u012bbas, kontroles ties\u012bbas un pien\u0101kums veikt uz\u0146emto pamatieguld\u012bjumu. Saska\u0146\u0101 ar <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P75\/NOR12023074\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 75 GmbHG<\/a> kapit\u0101la da\u013cu nosaka p\u0113c uz\u0146emt\u0101 pamatieguld\u012bjuma, ja sabiedr\u012bbas l\u012bgums nesatur citu pie\u013caujamu noteikumu.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bareinzahlung-bei-der-grundung\">Skaidras naudas iemaksa dibinot<\/h3>\n\n<p class=\"wp-block-paragraph\">Dibinot ne oblig\u0101ti viss pamatkapit\u0101ls j\u0101iemaks\u0101 skaidr\u0101 naud\u0101 uzreiz, bet vismaz <strong>\u20ac<\/strong> <strong>5000<\/strong>. Papildus uz katru skaidr\u0101 naud\u0101 veicamo pamatieguld\u012bjumu j\u0101iemaks\u0101 vismaz ceturt\u0101 da\u013ca, bet katr\u0101 zi\u0146\u0101 <strong>\u20ac<\/strong> <strong>70<\/strong>. \u0160ie noteikumi ir <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P10\/NOR40258370\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 10 GmbHG<\/a>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Atliku\u0161\u0101s ieguld\u012bjuma saist\u012bbas tad tom\u0113r nepaz\u016bd. Ja dal\u012bbnieks da\u013cu pamatieguld\u012bjuma dibinot v\u0113l neveic, vi\u0146am \u0161\u012b atkl\u0101t\u0101 summa v\u0113l\u0101k joproj\u0101m j\u0101maks\u0101 GmbH. GmbH var \u0161o atkl\u0101to ieguld\u012bjumu v\u0113l\u0101k piepras\u012bt.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unterschied-zwischen-stammkapital-und-geschaftsvermogen\">At\u0161\u0137ir\u012bba starp pamatkapit\u0101lu un sabiedr\u012bbas mantu<\/h3>\n\n<p class=\"wp-block-paragraph\">Pamatkapit\u0101ls nav tas pats, kas sabiedr\u012bbas manta.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pamatkapit\u0101ls<\/strong> ir fiks\u0113ts apr\u0113\u0137ina lielums sabiedr\u012bbas l\u012bgum\u0101. Tas paliek nemain\u012bgs, l\u012bdz dal\u012bbnieki nolemj par kapit\u0101la palielin\u0101\u0161anu vai samazin\u0101\u0161anu un \u0161\u012bs izmai\u0146as pien\u0101c\u012bgi veic. Tas par\u0101da, k\u0101du kapit\u0101la summu dal\u012bbnieki ir uz\u0146\u0113mu\u0161ies.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sabiedr\u012bbas manta<\/strong> ir faktisk\u0101 GmbH manta, kas past\u0101v\u012bgi main\u0101s. T\u0101 palielin\u0101s ar pe\u013c\u0146u, iemaks\u0101m, dot\u0101cij\u0101m un v\u0113rt\u012bgiem ieg\u0101d\u0101jumiem. Ar zaud\u0113jumiem, izdevumiem, nolietojumu, sadal\u0113m un v\u0113rt\u012bbas zudumiem t\u0101 var ar\u012b samazin\u0101ties.  <\/p>\n\n<p class=\"wp-block-paragraph\">Dal\u012bbniekiem \u0161\u012b no\u0161\u0137ir\u0161ana ir iz\u0161\u0137iro\u0161a ar\u012b sadal\u0113s. Vi\u0146i nedr\u012bkst vienk\u0101r\u0161i iz\u0146emt naudu no GmbH tikai t\u0101p\u0113c, ka GmbH r\u012bc\u012bb\u0101 ir bankas noguld\u012bjumi. Izmaksai nepiecie\u0161ams juridisks pamats. Pe\u013c\u0146as sadal\u0113 j\u0101b\u016bt sadal\u0101mai bilances pe\u013c\u0146ai. Bez pareiza pamata draud nodok\u013cu sekas un GmbH atg\u016b\u0161anas pras\u012bjumi.    <\/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\">\u201ePamatkapit\u0101ls negarant\u0113, ka GmbH past\u0101v\u012bgi r\u012bc\u012bb\u0101 ir \u0161\u012b summa. Tas ir tikai likum\u0101 noteiktais kapit\u0101la r\u0101d\u012bt\u0101js sabiedr\u012bbas l\u012bgum\u0101. \u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gesellschaftsvertrag-der-gmbh\">GmbH sabiedr\u012bbas l\u012bgums<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Sabiedr\u012bbas l\u012bgums<\/strong> ir GmbH juridisk\u0101 pamatstrukt\u016bra. Tas reglament\u0113 sabiedr\u012bbas uzb\u016bvi, dal\u012bbnieku l\u012bdzdal\u012bbu ar vi\u0146u attiec\u012bgajiem ieguld\u012bjumiem un GmbH vad\u012bbas noteikumus. GmbH ar tikai vienu dal\u012bbnieku \u0161o dokumentu sauc par <strong>pazi\u0146ojumu par sabiedr\u012bbas dibin\u0101\u0161anu<\/strong>. Saturiski tas pilda to pa\u0161u funkciju.   <\/p>\n\n<p class=\"wp-block-paragraph\">Sabiedr\u012bbas l\u012bgums j\u0101izveido k\u0101 <strong>notari\u0101ls akts<\/strong>. T\u0101d\u0113\u013c nepietiek ar vienk\u0101r\u0161u rakstisku vieno\u0161anos starp dal\u012bbniekiem. \u0160\u012b formas pras\u012bba saska\u0146\u0101 ar <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P4\/NOR40208405\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4 GmbHG<\/a> aizsarg\u0101 dibin\u0101t\u0101jus, jo not\u0101rs p\u0101rbauda identit\u0101ti un formu. Tom\u0113r t\u0101 neaizst\u0101j saturisku veido\u0161anu.   <\/p>\n\n<p class=\"wp-block-paragraph\">Labs sabiedr\u012bbas l\u012bgums atbild ne tikai uz jaut\u0101jumu, <strong>k\u0101 GmbH tiek dibin\u0101ta<\/strong>. Tas atbild ar\u012b uz jaut\u0101jumu, <strong>k\u0101 GmbH darbojas, ja v\u0113l\u0101k rodas probl\u0113ma<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-pflichtinhalte-des-gesellschaftsvertrags\">Oblig\u0101tais sabiedr\u012bbas l\u012bguma saturs<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH likums <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P4\/NOR40208405\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4 GmbHG<\/a> nosaka noteiktu minim\u0101lo saturu. Bez \u0161\u012bm nor\u0101d\u0113m GmbH nevar pareizi dibin\u0101t. Sabiedr\u012bbas l\u012bgum\u0101 j\u0101b\u016bt <strong>firmai un sabiedr\u012bbas atra\u0161an\u0101s vietai<\/strong>, <strong>uz\u0146\u0113muma priek\u0161metam<\/strong>, <strong>pamatkapit\u0101la apm\u0113ram<\/strong> un <strong>katra dal\u012bbnieka pamatieguld\u012bjuma summai<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Firma<\/strong> ir GmbH juridiskais nosaukums. <strong>Atra\u0161an\u0101s vieta<\/strong> nosaka sabiedr\u012bbas juridisko centru. <strong>Uz\u0146\u0113muma priek\u0161mets<\/strong> apraksta, k\u0101du darb\u012bbu GmbH veiks. <strong>Pamatkapit\u0101ls<\/strong> par\u0101da, k\u0101du kapit\u0101la summu dal\u012bbnieki kop\u0101 uz\u0146emas. <strong>Pamatieguld\u012bjumi<\/strong> par\u0101da, kur\u0161 dal\u012bbnieks k\u0101du da\u013cu no t\u0101 ir par\u0101d\u0101.    <\/p>\n\n<p class=\"wp-block-paragraph\">\u0160\u012bm nor\u0101d\u0113m j\u0101b\u016bt konkr\u0113t\u0101m. P\u0101r\u0101k neskaidrs uz\u0146\u0113muma priek\u0161mets nepal\u012bdz ne uz\u0146\u0113mumu re\u0123istram, ne dal\u012bbniekiem. Tas j\u0101formul\u0113 t\u0101, lai tre\u0161\u0101s personas saprastu, k\u0101du darb\u012bbas jomu GmbH \u012bsteno. Vienlaikus tas nedr\u012bkst b\u016bt nevajadz\u012bgi \u0161aurs, jo katra v\u0113l\u0101k\u0101 papla\u0161in\u0101\u0161ana var pras\u012bt sabiedr\u012bbas l\u012bguma groz\u012bjumus.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-weitere-regelungsinhalte\">Papildu noteikumu saturs<\/h3>\n\n<p class=\"wp-block-paragraph\">Katrai papildu klauzulai j\u0101b\u016bt atpaz\u012bstamai funkcijai, lai izvair\u012btos no v\u0113l\u0101kas nenoteikt\u012bbas.<\/p>\n\n<p class=\"wp-block-paragraph\">Lietder\u012bgs papildu noteikumu saturs ir <strong>nodo\u0161anas ierobe\u017eojumi<\/strong>, <strong>pirmpirkuma ties\u012bbas<\/strong>, <strong>p\u0101r\u0146em\u0161anas ties\u012bbas<\/strong>, <strong>atl\u012bdz\u012bbas klauzulas<\/strong>, <strong>konkurences aizliegumi<\/strong>, <strong>inform\u0101cijas ties\u012bbas<\/strong>, <strong>piekri\u0161anas pien\u0101kumi \u0101rk\u0101rt\u0113jiem dar\u012bjumiem<\/strong> un <strong>p\u0113ctec\u012bbas noteikumi n\u0101ves gad\u012bjum\u0101<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">\u012apa\u0161i pie vair\u0101kiem dal\u012bbniekiem minim\u0101lais l\u012bgums praks\u0113 reti pietiek. Sabiedr\u012bbas l\u012bgum\u0101 j\u0101b\u016bt skaidriem papildu noteikumiem, lai izvair\u012btos no v\u0113l\u0101kiem konfliktiem starp dal\u012bbniekiem. <\/p>\n\n<p class=\"wp-block-paragraph\">Svar\u012bgi ir \u012bpa\u0161i noteikumi par <strong>vad\u012bbu, p\u0101rst\u0101v\u012bbu, l\u0113mumu pie\u0146em\u0161anu, pe\u013c\u0146as sadali, da\u013cu nodo\u0161anu, dal\u012bbnieka n\u0101vi un izst\u0101\u0161anos no sabiedr\u012bbas<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">GmbH ar diviem vienl\u012bdz iesaist\u012btiem dal\u012bbniekiem l\u012bgumam nepiecie\u0161ami \u012bpa\u0161i skaidri noteikumi. Ja abi tur pa 50 % un katrs svar\u012bgs l\u0113mums prasa vienpr\u0101t\u012bbu, sabiedr\u012bba str\u012bda gad\u012bjum\u0101 var blo\u0137\u0113ties. Tad pal\u012bdz tikai iepriek\u0161 vienots risin\u0101jums, piem\u0113ram, iz\u0161\u0137iro\u0161ais balsojums, medi\u0101cijas process, pirkuma opcija vai skaidrs izst\u0101\u0161an\u0101s noteikums.  <\/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\">\u201eT\u0101d\u0113\u013c sabiedr\u012bbas l\u012bgumam vienm\u0113r j\u0101atbilst konkr\u0113tajai strukt\u016brai. Vienas personas GmbH nepiecie\u0161ami citi noteikumi nek\u0101 \u0123imenes sabiedr\u012bbai. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija\"><span class=\"mr-cta-link-normal\">Izv\u0113lieties v\u0113lamo tik\u0161an\u0101s laiku tagad:<\/span><span class=\"mr-cta-link-bold\">Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-gmbh-grunden-in-osterreich\">GmbH dibin\u0101\u0161ana Austrij\u0101<\/h2>\n\n<p class=\"wp-block-paragraph\">GmbH dibin\u0101\u0161ana notiek vair\u0101kos juridiskos un praktiskos so\u013cos. GmbH nerodas jau ar ideju, ne ar sabiedr\u012bbas l\u012bguma parakst\u012b\u0161anu un ar\u012b ne ar pamatkapit\u0101la iemaksu. T\u0101 rodas tikai ar <strong>re\u0123istr\u0101ciju uz\u0146\u0113mumu re\u0123istr\u0101<\/strong>. Pieteikumu uz\u0146\u0113mumu re\u0123istram saska\u0146\u0101 ar <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P9\/NOR40078407\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 9 GmbHG<\/a> j\u0101paraksta visiem valdes locek\u013ciem.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ablauf-der-grundung-schritt-fur-schritt\">Dibin\u0101\u0161anas process soli pa solim<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH dibin\u0101\u0161ana<\/strong> seko noteiktam procesam. Sec\u012bba ir svar\u012bga, jo uz\u0146\u0113mumu re\u0123istra tiesa sabiedr\u012bbu re\u0123istr\u0113 tikai tad, kad sabiedr\u012bbas l\u012bgums izveidots, valdes locek\u013ci iecelti un nepiecie\u0161amie ieguld\u012bjumi pier\u0101d\u012bti. <\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>GmbH strukt\u016bras noteik\u0161ana<\/strong><br\/>Vispirms dibin\u0101t\u0101ji nosaka pamatnost\u0101dnes. Kur\u0161 b\u016bs dal\u012bbnieks, cik liels ir pamatkapit\u0101ls, k\u0101du pamatieguld\u012bjumu uz\u0146emas katrs dal\u012bbnieks, kur\u0161 b\u016bs valdes loceklis un k\u0101ds b\u016bs GmbH uz\u0146\u0113muma priek\u0161mets. \u0160ie punkti veido sabiedr\u012bbas l\u012bguma pamatu.  <\/li>\n\n\n\n<li><strong>Sabiedr\u012bbas l\u012bguma sagatavo\u0161ana<\/strong><br\/>P\u0113c tam tiek sagatavots sabiedr\u012bbas l\u012bgums. Ja ir vair\u0101ki dal\u012bbnieki, taj\u0101 tiek noteikts uz\u0146\u0113muma nosaukums, juridisk\u0101 adrese, darb\u012bbas m\u0113r\u0137is, pamatkapit\u0101ls, pamatieguld\u012bjumi un iek\u0161\u0113j\u0101 organiz\u0101cija. Vienas personas SIA gad\u012bjum\u0101 sabiedr\u012bbas l\u012bgumu aizst\u0101j pazi\u0146ojums par sabiedr\u012bbas dibin\u0101\u0161anu. L\u012bgums ir j\u0101sagatavo k\u0101 notari\u0101ls akts.   <\/li>\n\n\n\n<li><strong>Valdes locek\u013cu iecel\u0161ana<\/strong><br\/>SIA ir nepiecie\u0161ams vismaz viens valdes loceklis (direktors). Iecel\u0161ana var notikt jau sabiedr\u012bbas l\u012bgum\u0101 vai ar atsevi\u0161\u0137u dal\u012bbnieku l\u0113mumu. Valdes loceklis p\u0101rst\u0101v SIA attiec\u012bb\u0101s ar tre\u0161aj\u0101m person\u0101m, un vi\u0146\u0161 tiek ierakst\u012bts uz\u0146\u0113mumu re\u0123istr\u0101.  <\/li>\n\n\n\n<li><strong>Pamatieguld\u012bjumu iemaksa<\/strong><br\/>P\u0113c tam tiek atv\u0113rts sabiedr\u012bbas bankas konts un iemaks\u0101ts skaidr\u0101 naud\u0101 veicamais pamatieguld\u012bjums. Ja minim\u0101lais pamatkapit\u0101ls ir <strong>\u20ac<\/strong> <strong>10 000,-<\/strong>, pirms re\u0123istr\u0101cijas parasti skaidr\u0101 naud\u0101 ir j\u0101iemaks\u0101 vismaz <strong>\u20ac<\/strong> <strong>5 000,-<\/strong>. Banka par to izsniedz apstiprin\u0101jumu.  <\/li>\n\n\n\n<li><strong>Pieteikuma sagatavo\u0161ana uz\u0146\u0113mumu re\u0123istram<\/strong><br\/>Valdes locek\u013ci sagatavo pieteikumu ierakst\u012b\u0161anai uz\u0146\u0113mumu re\u0123istr\u0101. Pieteikumam pievieno nepiecie\u0161amos dokumentus: sabiedr\u012bbas l\u012bgumu vai dibin\u0101\u0161anas pazi\u0146ojumu, l\u0113mumu par valdes locek\u013cu iecel\u0161anu, dal\u012bbnieku sarakstu, valdes locek\u013cu parakstu paraugus un bankas apstiprin\u0101jumu. <\/li>\n\n\n\n<li><strong>SIA ierakst\u012b\u0161ana uz\u0146\u0113mumu re\u0123istr\u0101<\/strong><br\/>Pieteikums tiek iesniegts kompetentaj\u0101 uz\u0146\u0113mumu re\u0123istra ties\u0101. Tikai ar ierakst\u012b\u0161anas br\u012bdi SIA rodas k\u0101 atsevi\u0161\u0137a juridiska persona. No \u0161\u012b br\u012b\u017ea t\u0101 pati var sl\u0113gt l\u012bgumus, ieg\u0101d\u0101ties \u012bpa\u0161umus, nodarbin\u0101t darbiniekus, celt pras\u012bbas ties\u0101 un tikt ies\u016bdz\u0113ta.  <\/li>\n\n\n\n<li><strong>Nodok\u013cu, saimniecisk\u0101s darb\u012bbas un soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas jaut\u0101jumu k\u0101rto\u0161ana<\/strong><br\/>P\u0113c ierakst\u012b\u0161anas uz\u0146\u0113mumu re\u0123istr\u0101 seko praktiskie darb\u012bbas uzs\u0101k\u0161anas so\u013ci. SIA ir nepiecie\u0161ama re\u0123istr\u0101cija nodok\u013cu maks\u0101t\u0101ju re\u0123istr\u0101 finan\u0161u p\u0101rvald\u0113, nepiecie\u0161am\u012bbas gad\u012bjum\u0101 PVN maks\u0101t\u0101ja numurs, pien\u0101c\u012bga gr\u0101matved\u012bba un saimniecisk\u0101s darb\u012bbas veik\u0161anai \u2014 attiec\u012bg\u0101 at\u013cauja vai licence. Ja tiek nodarbin\u0101ti darbinieki vai valdes locek\u013ci veic darb\u012bbu, par kuru j\u0101maks\u0101 soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas, ir j\u0101veic ar\u012b pazi\u0146ojumi soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iest\u0101d\u0113m.  <\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\" id=\"h-gmbh-in-grundung-vor-der-firmenbucheintragung\">GmbH dibin\u0101\u0161anas stadij\u0101 pirms re\u0123istr\u0101cijas uz\u0146\u0113mumu re\u0123istr\u0101<\/h3>\n\n<p class=\"wp-block-paragraph\">Laik\u0101 starp notari\u0101lo aktu un ierakst\u012b\u0161anu uz\u0146\u0113mumu re\u0123istr\u0101 sabiedr\u012bba atrodas dibin\u0101\u0161anas posm\u0101. Praks\u0113 to d\u0113v\u0113 par <strong>dibin\u0101\u0161anas proces\u0101 eso\u0161u SIA<\/strong>. \u0160is posms ir juridiski jut\u012bgs, jo gal\u012bg\u0101 SIA v\u0113l nav izveidojusies.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tam, kur\u0161 \u0161aj\u0101 laik\u0101 jau sl\u0113dz l\u012bgumus, j\u0101r\u012bkojas \u012bpa\u0161i r\u016bp\u012bgi. L\u012bgumpartneriem ir j\u0101sp\u0113j atpaz\u012bt, ka SIA v\u0113l nav re\u0123istr\u0113ta. Tas, kur\u0161 r\u012bkojas neskaidri vai uz\u0146emas saist\u012bbas, neatkl\u0101jot dibin\u0101\u0161anas posmu, risk\u0113 ar person\u012bgo atbild\u012bbu.  <\/p>\n\n<p class=\"wp-block-paragraph\">T\u0101p\u0113c dibin\u0101\u0161anas posm\u0101 b\u016btu j\u0101sl\u0113dz tikai t\u0101di dar\u012bjumi, kas ir nepiecie\u0161ami dibin\u0101\u0161anai. Pie tiem pieder, piem\u0113ram, not\u0101ra pakalpojumi, bankas konts, konsult\u0101cijas, telpu \u012bres sagatavo\u0161ana vai uz\u0146\u0113muma darb\u012bbas uzs\u0101k\u0161anas tehnisk\u0101 sagatavo\u0161ana. Liel\u0101ki pieg\u0101des l\u012bgumi, ilgtermi\u0146a saist\u012bbas vai riska dar\u012bjumi b\u016btu j\u0101sl\u0113dz tikai p\u0113c ierakst\u012b\u0161anas uz\u0146\u0113mumu re\u0123istr\u0101.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kosten-der-gmbh-grundung\">GmbH dibin\u0101\u0161anas izmaksas<\/h3>\n\n<p class=\"wp-block-paragraph\">SIA dibin\u0101\u0161anas izmaksas sast\u0101v no vair\u0101k\u0101m da\u013c\u0101m. Papildus pamatieguld\u012bjumam rodas izmaksas par not\u0101ru, uz\u0146\u0113mumu re\u0123istru, juridisko konsult\u0101ciju, banku, saimniecisk\u0101s darb\u012bbas re\u0123istr\u0101ciju un nodok\u013cu sist\u0113mas sak\u0101rto\u0161anu. Pamatieguld\u012bjums turkl\u0101t nav izdevumi klasisk\u0101 izpratn\u0113. P\u0113c iemaksas tas pieder SIA un ir pieejams saimnieciskajai darb\u012bbai.   <\/p>\n\n<p class=\"wp-block-paragraph\">Svar\u012bg\u0101k\u0101s izmaksu poz\u012bcijas ir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pamatieguld\u012bjums:<\/strong> minim\u0101l\u0101 pamatkapit\u0101la gad\u012bjum\u0101 vismaz <strong>\u20ac 5 000,-<\/strong> iemaksa skaidr\u0101 naud\u0101 pirms re\u0123istr\u0101cijas.<\/li>\n\n\n\n<li><strong>Not\u0101rs:<\/strong> izmaksas par notari\u0101lo aktu, apliecin\u0101jumiem un parakstu paraugiem.<\/li>\n\n\n\n<li><strong>Uz\u0146\u0113mumu re\u0123istrs:<\/strong> nodevas par pieteikumu un ierakst\u012b\u0161anu.<\/li>\n\n\n\n<li><strong>Juridisk\u0101 pal\u012bdz\u012bba:<\/strong> izmaksas par sabiedr\u012bbas l\u012bguma izstr\u0101di un struktur\u0101laj\u0101m konsult\u0101cij\u0101m.<\/li>\n\n\n\n<li><strong>Nodok\u013cu konsult\u0101cijas:<\/strong> gr\u0101matved\u012bbas izveide, re\u0123istr\u0101cija nodok\u013cu maks\u0101t\u0101ju re\u0123istr\u0101 un k\u0101rt\u0113j\u0101 apkalpo\u0161ana.<\/li>\n\n\n\n<li><strong>Saimniecisk\u0101 darb\u012bba:<\/strong> izmaksas un apliecin\u0101jumi saimniecisk\u0101s darb\u012bbas veik\u0161anai.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Faktisk\u0101s izmaksas ir atkar\u012bgas no strukt\u016bras. Vienk\u0101r\u0161a vienas personas SIA maks\u0101 maz\u0101k nek\u0101 SIA ar vair\u0101kiem dal\u012bbniekiem, investoriem, \u012bpa\u0161\u0101m ties\u012bb\u0101m un sare\u017e\u0123\u012btu pe\u013c\u0146as sadali. Tie\u0161i vair\u0101ku dal\u012bbnieku gad\u012bjum\u0101 nevajadz\u0113tu taup\u012bt uz sabiedr\u012bbas l\u012bguma r\u0113\u0137ina. L\u0113ts l\u012bgums v\u0113l\u0101k var izmaks\u0101t iev\u0113rojami d\u0101rg\u0101k, ja str\u012bda, dal\u012bbnieka izst\u0101\u0161an\u0101s vai n\u0101ves gad\u012bjum\u0101 taj\u0101 nav ietverts skaidrs risin\u0101jums.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gewerbeberechtigung-der-gmbh\">GmbH saimniecisk\u0101s darb\u012bbas at\u013cauja<\/h3>\n\n<p class=\"wp-block-paragraph\">Ja SIA darb\u012bba ietilpst amatniec\u012bbas un r\u016bpniec\u012bbas likuma regul\u0113jum\u0101, SIA ir nepiecie\u0161ama sava saimniecisk\u0101s darb\u012bbas at\u013cauja. Ar viena dal\u012bbnieka saimniecisk\u0101s darb\u012bbas at\u013cauju nepietiek, jo SIA r\u012bkojas k\u0101 atsevi\u0161\u0137a juridiska persona. <\/p>\n\n<p class=\"wp-block-paragraph\">Br\u012bv\u0101s <strong>saimniecisk\u0101s darb\u012bbas<\/strong> gad\u012bjum\u0101 pietiek ar pieteikumu, ja ir izpild\u012bti visp\u0101r\u012bgie priek\u0161noteikumi. <strong>Reglament\u0113tas saimniecisk\u0101s darb\u012bbas<\/strong> gad\u012bjum\u0101 SIA papildus ir nepiecie\u0161ams kvalifik\u0101cijas apliecin\u0101jums. Ja SIA pati nevar uzr\u0101d\u012bt \u0161\u0101du apliecin\u0101jumu, tai ir nepiecie\u0161ams par saimniecisko darb\u012bbu atbild\u012bgais vad\u012bt\u0101js.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Par saimniecisko darb\u012bbu atbild\u012bgais vad\u012bt\u0101js<\/strong> autom\u0101tiski nav tas pats, kas SIA komerctiesiskais valdes loceklis. Komerctiesiskais valdes loceklis p\u0101rst\u0101v SIA attiec\u012bb\u0101s ar tre\u0161aj\u0101m person\u0101m un vada sabiedr\u012bbu saska\u0146\u0101 ar SIA likumu. Par saimniecisko darb\u012bbu atbild\u012bgais vad\u012bt\u0101js r\u016bp\u0113jas par to, lai konkr\u0113t\u0101 saimniecisk\u0101 darb\u012bba tiktu veikta profesion\u0101li un pien\u0101c\u012bgi.  <\/p>\n\n<p class=\"wp-block-paragraph\">Daudzos gad\u012bjumos viena un t\u0101 pati persona var uz\u0146emties abas lomas, ja t\u0101 atbilst likum\u0101 noteiktaj\u0101m pras\u012bb\u0101m. Ja kvalifik\u0101cijas apliecin\u0101juma tr\u016bkst, ir j\u0101iece\u013c piem\u0113rota persona. <\/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\">\u201eJau pirms dibin\u0101\u0161anas b\u016btu j\u0101noskaidro, vai pl\u0101notajai darb\u012bbai ir nepiecie\u0161ama saimniecisk\u0101s darb\u012bbas at\u013cauja vai par saimniecisko darb\u012bbu atbild\u012bgais vad\u012bt\u0101js.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija\"><span class=\"mr-cta-link-normal\">Izv\u0113lieties v\u0113lamo tik\u0161an\u0101s laiku tagad:<\/span><span class=\"mr-cta-link-bold\">Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-organe-und-organisation-der-gmbh\">GmbH org\u0101ni un organiz\u0101cija<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>SIA ner\u012bkojas pati<\/strong>, bet gan ar savu instit\u016bciju starpniec\u012bbu. Instit\u016bcijas ir personas vai personu grupas, kas sabiedr\u012bbas v\u0101rd\u0101 pie\u0146em l\u0113mumus, p\u0101rst\u0101v to attiec\u012bb\u0101s ar tre\u0161aj\u0101m person\u0101m vai veic kontroli. Katrai SIA centr\u0101las ir divas instit\u016bcijas: <strong>valdes loceklis<\/strong> un <strong>dal\u012bbnieku sapulce<\/strong>. <strong>Padome<\/strong> tiek pievienota tikai tad, ja to pieprasa likums vai ja dal\u012bbnieki to izveido br\u012bvpr\u0101t\u012bgi.   <\/p>\n\n<p class=\"wp-block-paragraph\">\u0160\u0101da organiz\u0101cija no\u0161\u0137ir <strong>\u012bpa\u0161umties\u012bbas un vad\u012bbu<\/strong>. Dal\u012bbniekiem pieder kapit\u0101la da\u013cas. Valdes loceklis vada k\u0101rt\u0113jo saimniecisko darb\u012bbu. Dal\u012bbnieku sapulce lemj par pamatjaut\u0101jumiem.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-geschaftsfuhrer\">Valdes locek\u013ci<\/h3>\n\n<p class=\"wp-block-paragraph\">Katrai SIA saska\u0146\u0101 ar <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P15\/NOR40258362\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 15. \u00a7<\/a> ir j\u0101b\u016bt <strong>vismaz vienam valdes loceklim<\/strong>. Par valdes locek\u013ciem var b\u016bt tikai <strong>fiziskas un r\u012bc\u012bbsp\u0113j\u012bgas personas<\/strong>. T\u0101p\u0113c cita sabiedr\u012bba nevar b\u016bt SIA valdes loceklis. Iecel\u0161ana notiek ar dal\u012bbnieku l\u0113mumu. Ja pats dal\u012bbnieks v\u0113las k\u013c\u016bt par valdes locekli, vi\u0146a iecel\u0161ana var tikt paredz\u0113ta ar\u012b tie\u0161i sabiedr\u012bbas l\u012bgum\u0101.    <\/p>\n\n<p class=\"wp-block-paragraph\">Valdes loceklis vada SIA saimniecisko darb\u012bbu un p\u0101rst\u0101v to attiec\u012bb\u0101s ar tre\u0161aj\u0101m person\u0101m. Vi\u0146\u0161 paraksta l\u012bgumus, sazin\u0101s ar iest\u0101d\u0113m, r\u016bp\u0113jas par gr\u0101matved\u012bbu un nodok\u013cu saist\u012bb\u0101m, sagatavo gada p\u0101rskatu un iesniegumus uz\u0146\u0113mumu re\u0123istram, k\u0101 ar\u012b vi\u0146am ir j\u0101p\u0101rrauga sabiedr\u012bbas ekonomiskais st\u0101voklis. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-generalversammlung-und-gesellschafterbeschlusse\">Dal\u012bbnieku sapulce un dal\u012bbnieku l\u0113mumi<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Dal\u012bbnieku sapulce<\/strong> ir dal\u012bbnieku l\u0113m\u0113jinstit\u016bcija. Taj\u0101 dal\u012bbnieki \u012bsteno savas ties\u012bbas. Vi\u0146i lemj par jaut\u0101jumiem, kas neietilpst k\u0101rt\u0113j\u0101 vad\u012bb\u0101 vai kurus dal\u012bbnieku sapulces kompetenc\u0113 nodod likums, sabiedr\u012bbas l\u012bgums vai dal\u012bbnieku l\u0113mums.  <\/p>\n\n<p class=\"wp-block-paragraph\">Pie tiem pieder valdes locek\u013cu iecel\u0161ana un atsauk\u0161ana, gada p\u0101rskata apstiprin\u0101\u0161ana, bilances pe\u013c\u0146as izlieto\u0161ana, sabiedr\u012bbas l\u012bguma groz\u012bjumi, kapit\u0101la pas\u0101kumi un svar\u012bgi struktur\u0101li l\u0113mumi. T\u0101p\u0113c dal\u012bbnieku sapulce ir vieta, kur SIA \u012bpa\u0161nieki veido savu gribu. <\/p>\n\n<p class=\"wp-block-paragraph\">L\u0113mumiem ir nepiecie\u0161ams skaidrs balsu vair\u0101kums. T\u0101p\u0113c sabiedr\u012bbas l\u012bgum\u0101 b\u016btu j\u0101nosaka, kuri l\u0113mumi ar k\u0101du balsu vair\u0101kumu tiek pie\u0146emti. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-aufsichtsrat-bei-grosseren-gmbhs\">Uzraudz\u012bbas padome liel\u0101k\u0101s GmbH<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Padome<\/strong> uzrauga valdes darb\u012bbu. T\u0101 pati nevada SIA, bet kontrol\u0113 centr\u0101los l\u0113mumus un p\u0101rbauda valdes darb\u012bbu no sabiedr\u012bbas viedok\u013ca. Maz\u0101m SIA padomes parasti nav. <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P29\/NOR40181337\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 29. \u00a7<\/a> min\u0113tajos gad\u012bjumos padome ir oblig\u0101ta saska\u0146\u0101 ar likumu.   <\/p>\n\n<p class=\"wp-block-paragraph\">Maz\u0101m un vid\u0113j\u0101m SIA parasti pietiek ar dal\u012bbnieku veikto kontroli. Tom\u0113r sare\u017e\u0123\u012bt\u0101kos uz\u0146\u0113mumos padome var b\u016bt lietder\u012bga, jo t\u0101 past\u0101v\u012bgi pavada valdes darb\u012bbu, strat\u0113\u0123iju un liel\u0101kas invest\u012bcijas. <\/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\">\u201ePateicoties \u0161\u0101dai organiz\u0101cijai, saglab\u0101jas skaidr\u012bba par to, kur\u0161 r\u012bkojas ikdien\u0101 un kur\u0161 lemj par sabiedr\u012bbas b\u016btiskajiem jaut\u0101jumiem.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-haftung-bei-der-gmbh\">Atbild\u012bba GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\">Atbild\u012bba ir svar\u012bg\u0101kais iemesls, k\u0101p\u0113c daudzi uz\u0146\u0113m\u0113ji izv\u0113las SIA. SIA ir atsevi\u0161\u0137a juridiska persona, par kuras saist\u012bb\u0101m saska\u0146\u0101 ar <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P61\/NOR40070217\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 61. \u00a7<\/a> atbild <strong>tikai sabiedr\u012bbas manta<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Tom\u0113r tas nenoz\u012bm\u0113, ka SIA gad\u012bjum\u0101 neviens nevar atbild\u0113t person\u012bgi. Atbild\u012bbas ierobe\u017eo\u0161ana pasarg\u0101 no dal\u012bbnieku autom\u0101tiskas person\u012bg\u0101s atbild\u012bbas par sabiedr\u012bbas par\u0101diem. T\u0101 nepasarg\u0101 no neizpild\u012btiem ieguld\u012bjumu pien\u0101kumiem, person\u012bgajiem galvojumiem, pien\u0101kumu p\u0101rk\u0101pumiem valdes locek\u013ca amat\u0101 vai riskiem pirms ierakst\u012b\u0161anas uz\u0146\u0113mumu re\u0123istr\u0101.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-der-gesellschaft\">Sabiedr\u012bbas atbild\u012bba<\/h3>\n\n<p class=\"wp-block-paragraph\">SIA atbild ar visu savu <strong>sabiedr\u012bbas mantu<\/strong>. Pie t\u0101s pieder naudas l\u012bdzek\u013ci bank\u0101, pras\u012bjumi pret klientiem, preces, ma\u0161\u012bnas, transportl\u012bdzek\u013ci, intelektu\u0101l\u0101 \u012bpa\u0161uma ties\u012bbas un visi p\u0101r\u0113jie sabiedr\u012bbas akt\u012bvi. Kreditoriem ir j\u0101v\u0113r\u0161as pret SIA, ja tie ir nosl\u0113gu\u0161i l\u012bgumu ar SIA.  <\/p>\n\n<p class=\"wp-block-paragraph\">T\u0101p\u0113c SIA l\u012bgumpartneris nevar v\u0113rsties pret dal\u012bbnieka priv\u0101to mantu tikai t\u0101p\u0113c vien, ka \u0161is dal\u012bbnieks ir SIA dal\u012bbnieks. Tie\u0161i taj\u0101 izpau\u017eas atbild\u012bbas ierobe\u017eo\u0161anas praktisk\u0101 iedarb\u012bba. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-der-gesellschafter\">Dal\u012bbnieku atbild\u012bba<\/h3>\n\n<p class=\"wp-block-paragraph\">Dal\u012bbnieki person\u012bgi neatbild par parastiem SIA par\u0101diem. Vi\u0146u galvenais pien\u0101kums ir veikt uz\u0146emto <strong>pamatieguld\u012bjumu<\/strong>. Ja pamatieguld\u012bjums v\u0113l nav piln\u012bb\u0101 iemaks\u0101ts, dal\u012bbnieks saglab\u0101 pien\u0101kumu veikt samaksu pret SIA. Ja SIA v\u0113l\u0101k non\u0101k ekonomisk\u0101s gr\u016bt\u012bb\u0101s, sabiedr\u012bba vai maks\u0101tnesp\u0113jas administrators var piepras\u012bt veikt neizmaks\u0101tos ieguld\u012bjumus.   <\/p>\n\n<p class=\"wp-block-paragraph\">Dal\u012bbnieku person\u012bg\u0101 atbild\u012bba rodas ar\u012b tad, ja vi\u0146i pa\u0161i uz\u0146emas papildu saist\u012bbas. Praks\u0113 tas bie\u017ei notiek banku finans\u0113\u0161anas gad\u012bjum\u0101. Bankas bie\u017ei pieprasa person\u012bgos galvojumus, garantijas vai pievieno\u0161anos par\u0101dam. Tas, kur\u0161 paraksta \u0161\u0101du nodro\u0161in\u0101jumu, atbild nevis sava dal\u012bbnieka statusa d\u0113\u013c, bet gan \u0161\u012b paraksta d\u0113\u013c.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-des-geschaftsfuhrers\">Valdes locek\u013ca atbild\u012bba<\/h3>\n\n<p class=\"wp-block-paragraph\">Valdes loceklis atbild\u012bbas ties\u012bbu zi\u0146\u0101 atrodas cit\u0101d\u0101 situ\u0101cij\u0101 nek\u0101 vienk\u0101r\u0161s dal\u012bbnieks. Vi\u0146\u0161 vada SIA un vi\u0146am pie tam ir j\u0101iev\u0113ro likum\u0101 noteiktie pien\u0101kumi. Ja vi\u0146\u0161 \u0161os pien\u0101kumus p\u0101rk\u0101pj, vi\u0146\u0161 var atbild\u0113t person\u012bgi.  <\/p>\n\n<p class=\"wp-block-paragraph\">Svar\u012bg\u0101k\u0101 atbild\u012bba ir pret pa\u0161u SIA. Valdes loceklim j\u0101r\u012bkojas ar <strong>r\u016bp\u012bga saimnieka r\u016bp\u012bbu<\/strong>. Ja vi\u0146\u0161 ar prettiesisku r\u012bc\u012bbu nodara zaud\u0113jumus, SIA var piepras\u012bt atl\u012bdz\u012bbu.  <\/p>\n\n<p class=\"wp-block-paragraph\">Papildus var rasties atbild\u012bba pret tre\u0161aj\u0101m person\u0101m. \u012apa\u0161i riskanti ir nep\u0101rskait\u012btie nodok\u013ci, neizmaks\u0101t\u0101s soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas, aizliegtie maks\u0101jumi kr\u012bzes situ\u0101cij\u0101 un nov\u0113lota maks\u0101tnesp\u0113jas pieteikuma iesnieg\u0161ana. T\u0101p\u0113c valdes loceklim past\u0101v\u012bgi j\u0101p\u0101rbauda ekonomiskais st\u0101voklis un vi\u0146\u0161 nedr\u012bkst ignor\u0113t br\u012bdin\u0101juma z\u012bmes.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-vor-der-firmenbucheintragung\">Atbild\u012bba pirms re\u0123istr\u0101cijas uz\u0146\u0113mumu re\u0123istr\u0101<\/h3>\n\n<p class=\"wp-block-paragraph\">Pirms ierakst\u012b\u0161anas uz\u0146\u0113mumu re\u0123istr\u0101 SIA v\u0113l nepast\u0101v k\u0101 piln\u012bb\u0101 izveidojusies juridiska persona. \u0160o posmu d\u0113v\u0113 par <strong>dibin\u0101\u0161anas proces\u0101 eso\u0161u SIA<\/strong>. Tas s\u0101kas p\u0113c sabiedr\u012bbas l\u012bguma sagatavo\u0161anas un beidzas ar ierakst\u012b\u0161anu uz\u0146\u0113mumu re\u0123istr\u0101.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tam, kur\u0161 \u0161aj\u0101 posm\u0101 jau sl\u0113dz l\u012bgumus, ir j\u0101atkl\u0101j, ka SIA v\u0113l nav re\u0123istr\u0113ta. Pret\u0113j\u0101 gad\u012bjum\u0101 r\u012bc\u012bbsp\u0113j\u012bgaj\u0101m person\u0101m rodas person\u012bg\u0101s atbild\u012bbas riski. T\u0101p\u0113c dibin\u0101t\u0101jiem pirms re\u0123istr\u0101cijas b\u016btu j\u0101sl\u0113dz tikai nepiecie\u0161amie sagatavo\u0161anas dar\u012bjumi.  <\/p>\n\n<p class=\"wp-block-paragraph\">Dibin\u0101t\u0101jiem pirms ierakst\u012b\u0161anas uz\u0146\u0113mumu re\u0123istr\u0101 dar\u012bjumos vienm\u0113r b\u016btu j\u0101izmanto papildin\u0101jums <strong>\u201cMuster GmbH in Gr\u00fcndung\u201d<\/strong> vai <strong>\u201cMuster GmbH i.G.\u201d<\/strong>. T\u0101d\u0113j\u0101di l\u012bgumpartneris atpaz\u012bst, ka SIA v\u0113l nav izveidojusies. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuern-und-sozialversicherung-der-gmbh\">GmbH nodok\u013ci un soci\u0101l\u0101 apdro\u0161in\u0101\u0161ana<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>SIA ir atsevi\u0161\u0137s nodok\u013cu subjekts<\/strong>. T\u0101 pati apliek ar nodok\u013ciem savu pe\u013c\u0146u, nevis ar dal\u012bbnieku starpniec\u012bbu. SIA pe\u013c\u0146ai tiek piem\u0113rots <strong>uz\u0146\u0113mumu ien\u0101kuma nodoklis<\/strong>. Ja SIA neg\u016bst pe\u013c\u0146u vai g\u016bst tikai nelielu pe\u013c\u0146u, tik un t\u0101 ir j\u0101maks\u0101 <strong>minim\u0101lais uz\u0146\u0113mumu ien\u0101kuma nodoklis<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Ja SIA izmaks\u0101 pe\u013c\u0146u saviem dal\u012bbniekiem, papildus tiek piem\u0113rots <strong>kapit\u0101la pieauguma nodoklis<\/strong>. SIA ietur \u0161o nodokli izmaksas br\u012bd\u012b un p\u0101rskaita to finan\u0161u p\u0101rvaldei. T\u0101d\u0113j\u0101di izmaks\u0101tajai pe\u013c\u0146ai rodas divpak\u0101pju aplik\u0161ana ar nodok\u013ciem: vispirms uz\u0146\u0113mumu ien\u0101kuma nodoklis SIA l\u012bmen\u012b, p\u0113c tam kapit\u0101la pieauguma nodoklis dal\u012bbnieku l\u012bmen\u012b.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Piem\u0113rs:<\/strong> ja SIA g\u016bst pe\u013c\u0146u <strong>\u20ac 100 000,-<\/strong> apm\u0113r\u0101, t\u0101 par to samaks\u0101 <strong>\u20ac 23 000,- uz\u0146\u0113mumu ien\u0101kuma nodokli<\/strong>. Atliek <strong>\u20ac 77 000,-<\/strong>. Ja \u0161\u012b summa tiek piln\u012bb\u0101 izmaks\u0101ta, tiek piem\u0113rots <strong>\u20ac 21 175,- kapit\u0101la pieauguma nodoklis<\/strong>. T\u0101d\u0113j\u0101di dal\u012bbnieks sa\u0146em <strong>\u20ac 55 825,-<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">No t\u0101 ir j\u0101no\u0161\u0137ir <strong>valdes locek\u013ca atl\u012bdz\u012bba<\/strong>. T\u0101 nav pe\u013c\u0146as sadale, bet gan atl\u012bdz\u012bba par darb\u012bbu valdes locek\u013ca amat\u0101. SIA var to \u0146emt v\u0113r\u0101 k\u0101 izdevumus, ja t\u0101 ir sam\u0113r\u012bga un tai ir skaidrs pamats. Valdes loceklim atl\u012bdz\u012bba rada ien\u0101kuma nodokli un, atkar\u012bb\u0101 no klasifik\u0101cijas, soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Soci\u0101l\u0101 apdro\u0161in\u0101\u0161ana<\/strong> ir atkar\u012bga no t\u0101, vai valdes loceklis ir SIA dal\u012bbnieks un k\u0101da ir vi\u0146a ietekme uz sabiedr\u012bbu. Algots valdes loceklis bez l\u012bdzdal\u012bbas parasti ir apdro\u0161in\u0101ts saska\u0146\u0101 ar ASVG. Dal\u012bbnieku-valdes locek\u013cu gad\u012bjum\u0101 iz\u0161\u0137iro\u0161s ir l\u012bdzdal\u012bbas apm\u0113rs un faktisk\u0101 ietekme. Jo sp\u0113c\u012bg\u0101k valdes loceklis kontrol\u0113 sabiedr\u012bbu, jo dr\u012bz\u0101k ir iesp\u0113jama oblig\u0101t\u0101 apdro\u0161in\u0101\u0161ana saska\u0146\u0101 ar GSVG.   <\/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\">\u201eK\u013c\u016bdas nodok\u013cu, algu apr\u0113\u0137ina vai soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas jom\u0101 var izrais\u012bt ne tikai papildu maks\u0101jumus, bet ar\u012b rad\u012bt person\u012bg\u0101s atbild\u012bbas riskus valdes locek\u013ciem.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija\"><span class=\"mr-cta-link-normal\">Izv\u0113lieties v\u0113lamo tik\u0161an\u0101s laiku tagad:<\/span><span class=\"mr-cta-link-bold\">Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechnungslegung-jahresabschluss-und-gewinnverteilung\">Gr\u0101matved\u012bba, gada p\u0101rskats un pe\u013c\u0146as sadale<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>SIA ir saprotami j\u0101dokument\u0113 savs ekonomiskais st\u0101voklis<\/strong>. T\u0101p\u0113c tai ir nepiecie\u0161ama pien\u0101c\u012bga gr\u0101matved\u012bba un gada p\u0101rskats. Tas ir svar\u012bgi galvenok\u0101rt t\u0101p\u0113c, ka SIA atbild tikai ar savu sabiedr\u012bbas mantu. Kreditoriem, dal\u012bbniekiem, valdes locek\u013ciem, bank\u0101m un iest\u0101d\u0113m t\u0101p\u0113c ir j\u0101sp\u0113j atpaz\u012bt, k\u0101ds ir sabiedr\u012bbas ekonomiskais st\u0101voklis.   <\/p>\n\n<p class=\"wp-block-paragraph\">Valdes locek\u013ci ir atbild\u012bgi par to, lai tiktu k\u0101rtotas nepiecie\u0161am\u0101s gr\u0101matas. Tas izriet no <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P22\/NOR12039464\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 22. \u00a7<\/a>. Turkl\u0101t gada p\u0101rskats p\u0113c t\u0101 sagatavo\u0161anas ir j\u0101nodod dal\u012bbniekiem.  <\/p>\n\n<p class=\"wp-block-paragraph\">Finan\u0161u p\u0101rskatu sagatavo\u0161ana nav tikai nodok\u013cu konsultanta pien\u0101kums. T\u0101 aizsarg\u0101 ar\u012b valdes locek\u013cus. Tas, kur\u0161 p\u0101rzina SIA skait\u013cus, \u0101tr\u0101k atpaz\u012bst maks\u0101jumu probl\u0113mas, var laic\u012bgi rea\u0123\u0113t un izvair\u0101s no person\u012bg\u0101s atbild\u012bbas riskiem. Turpretim nek\u0101rt\u012bga gr\u0101matved\u012bba \u0101tri noved pie nepareizas pe\u013c\u0146as sadales, nov\u0113lot\u0101m nodok\u013cu deklar\u0101cij\u0101m, probl\u0113m\u0101m uz\u0146\u0113mumu re\u0123istr\u0101 un k\u013c\u016bd\u0101m maks\u0101tnesp\u0113jas p\u0101rbaud\u0113.   <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteile-verkaufen-ubertragen-und-vererben\">Kapit\u0101la da\u013cu p\u0101rdo\u0161ana, nodo\u0161ana un manto\u0161ana<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013ca<\/strong> ir dal\u012bbnieka l\u012bdzdal\u012bba SIA. T\u0101 apvieno dal\u012bbas ties\u012bbas, balssties\u012bbas, ties\u012bbas uz pe\u013c\u0146u, inform\u0101cijas ties\u012bbas un pien\u0101kumus. Tas, kur\u0161 p\u0101rdod vai nodod kapit\u0101la da\u013cu, t\u0101d\u0113j\u0101di nodod nevis tikai matem\u0101tisku da\u013cu, bet gan tiesisko poz\u012bciju sabiedr\u012bb\u0101.  <\/p>\n\n<p class=\"wp-block-paragraph\">Saska\u0146\u0101 ar <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P76\/NOR40233217\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 76. pantu<\/a> kapit\u0101lda\u013cas ir <strong>nododamas un mantojamas<\/strong>. Tom\u0113r nodo\u0161anai dz\u012bves laik\u0101 ir nepiecie\u0161ams <strong>notari\u0101ls akts<\/strong>. Tas attiecas ar\u012b uz vieno\u0161an\u0101m, ar kur\u0101m dal\u012bbnieks jau tagad ap\u0146emas v\u0113l\u0101k nodot savu kapit\u0101lda\u013cu.  <\/p>\n\n<p class=\"wp-block-paragraph\">Notari\u0101l\u0101 akta pras\u012bba ir b\u016btiska, jo kapit\u0101lda\u013cas nevar p\u0101rdot bez formas iev\u0113ro\u0161anas k\u0101 parastas lietas. Mutiska vieno\u0161an\u0101s, vienk\u0101r\u0161s e-pasts vai priv\u0101ts pirkuma l\u012bgums nav pietiekami. Bez pareiz\u0101s formas nodo\u0161ana ir sp\u0113k\u0101 neeso\u0161a.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zustimmungserfordernisse-und-vorkaufsrechte\">Piekri\u0161anas pras\u012bbas un pirmpirkuma ties\u012bbas<\/h3>\n\n<p class=\"wp-block-paragraph\">Sabiedr\u012bbas l\u012bgums var ierobe\u017eot kapit\u0101lda\u013cu nodo\u0161anu. Likums tie\u0161i pie\u013cauj, ka nodo\u0161ana tiek padar\u012bta atkar\u012bga no papildu priek\u0161noteikumiem. Pie tiem jo \u012bpa\u0161i pieder sabiedr\u012bbas piekri\u0161ana.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u0160\u0101di ierobe\u017eojumi ir \u012bpa\u0161i svar\u012bgi vair\u0101ku dal\u012bbnieku GmbH. Bez ierobe\u017eojumiem dal\u012bbnieks var\u0113tu p\u0101rdot savu da\u013cu personai, kas sabiedr\u012bbai neatbilst. Tas var apgr\u016btin\u0101t sadarb\u012bbu un blo\u0137\u0113t strat\u0113\u0123iskus l\u0113mumus.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pirmpirkuma ties\u012bbas<\/strong> \u013cauj p\u0101r\u0113jiem dal\u012bbniekiem p\u0101r\u0146emt da\u013cu ar tiem pa\u0161iem nosac\u012bjumiem, pirms t\u0101 tiek p\u0101rdota tre\u0161ajai personai. <strong>P\u0101r\u0146em\u0161anas ties\u012bbas<\/strong> iet v\u0113l t\u0101l\u0101k. Var noteikt, ka da\u013cu noteiktu notikumu gad\u012bjum\u0101 dr\u012bkst vai pat ir j\u0101 p\u0101r\u0146em, piem\u0113ram, n\u0101ves, maks\u0101tnesp\u0113jas, uzteikuma, smaga pien\u0101kumu p\u0101rk\u0101puma vai dal\u012bbnieka izst\u0101\u0161an\u0101s gad\u012bjum\u0101.  <\/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\u0160ie noteikumi j\u0101formul\u0113 \u012bpa\u0161i skaidri, jo neskaidras klauzulas var \u0101tri novest pie str\u012bdiem n\u0101kotn\u0113.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-anderung-umgrundung-und-beendigung-der-gmbh\">GmbH groz\u012b\u0161ana, p\u0101rveido\u0161ana un izbeig\u0161ana<\/h2>\n\n<p class=\"wp-block-paragraph\">GmbH juridiski ir elast\u012bgi veidojama. Dal\u012bbnieki var groz\u012bt sabiedr\u012bbas l\u012bgumu, pie\u0146emt l\u0113mumus par kapit\u0101la pas\u0101kumiem, ieguld\u012bt eso\u0161u uz\u0146\u0113mumu GmbH vai ar\u012b sabiedr\u012bbu izbeigt. \u0160ie so\u013ci skar GmbH juridisko strukt\u016bru, t\u0101d\u0113\u013c tie r\u016bp\u012bgi j\u0101sagatavo.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tom\u0113r groz\u012bjumi nav tikai iek\u0161\u0113jas vieno\u0161an\u0101s. Saska\u0146\u0101 ar <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P49\/NOR12023048\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 49. pantu<\/a> sabiedr\u012bbas l\u012bguma groz\u012b\u0161anai ir nepiecie\u0161ams dal\u012bbnieku l\u0113mums, kas tiek notari\u0101li apliecin\u0101ts. Turkl\u0101t groz\u012bjumi st\u0101jas sp\u0113k\u0101 tikai p\u0113c ieraksta Komercre\u0123istr\u0101.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalerhohung-und-kapitalherabsetzung\">Kapit\u0101la palielin\u0101\u0161ana un kapit\u0101la samazin\u0101\u0161ana<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la palielin\u0101\u0161ana<\/strong> palielina GmbH pamatkapit\u0101lu. T\u0101 var b\u016bt lietder\u012bga, ja sabiedr\u012bbai nepiecie\u0161ams jauns pa\u0161u kapit\u0101ls, tiek uz\u0146emts investors vai eso\u0161ie dal\u012bbnieki v\u0113las palielin\u0101t savu l\u012bdzdal\u012bbu. Kapit\u0101la palielin\u0101\u0161ana parasti maina l\u012bdzdal\u012bbas proporcijas, ja ne visi dal\u012bbnieki piedal\u0101s vien\u0101d\u0101 apm\u0113r\u0101.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la samazin\u0101\u0161ana<\/strong> samazina pamatkapit\u0101lu. T\u0101 var b\u016bt aktu\u0101la, ja j\u0101piel\u0101go kapit\u0101ls, j\u0101kompens\u0113 zaud\u0113jumi vai j\u0101vienk\u0101r\u0161o strukt\u016bra. Tom\u0113r t\u0101 vair\u0101k ietekm\u0113 kreditoru aizsardz\u012bbu, t\u0101d\u0113\u013c nepiecie\u0161ama \u012bpa\u0161a r\u016bp\u012bba.  <\/p>\n\n<p class=\"wp-block-paragraph\">Abi pas\u0101kumi groza sabiedr\u012bbas l\u012bgumu, t\u0101d\u0113\u013c tiem nepiecie\u0161ams sp\u0113k\u0101 eso\u0161s dal\u012bbnieku l\u0113mums, notari\u0101ls apliecin\u0101jums un ieraksts Komercre\u0123istr\u0101. Pirms \u0161\u012b l\u0113muma j\u0101b\u016bt skaidram, k\u0101 pas\u0101kums ietekm\u0113s balssties\u012bbas, pe\u013c\u0146as sadali, l\u012bdzdal\u012bbas kvotas un neatmaks\u0101t\u0101s iemaksu saist\u012bbas. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-umgrundung-in-eine-gmbh\">P\u0101rveido\u0161ana par GmbH<\/h3>\n\n<p class=\"wp-block-paragraph\">Eso\u0161u darb\u012bbu var p\u0101rveidot par GmbH. Tas galvenok\u0101rt attiecas uz individu\u0101lajiem uz\u0146\u0113mumiem un person\u0101lsabiedr\u012bb\u0101m. M\u0113r\u0137is parasti ir skaidra atbild\u012bbas strukt\u016bra, lab\u0101kas l\u012bdzdal\u012bbas iesp\u0113jas vai nodok\u013cu zi\u0146\u0101 pl\u0101nojama uz\u0146\u0113m\u0113jdarb\u012bbas forma.  <\/p>\n\n<p class=\"wp-block-paragraph\">P\u0101rveido\u0161anas gad\u012bjum\u0101 netiek main\u012bts tikai nosaukums un juridisk\u0101 forma. J\u0101p\u0101rbauda akt\u012bvi, l\u012bgumi, darbinieki, pras\u012bjumi, par\u0101di, at\u013caujas, nomas l\u012bgumi, klientu attiec\u012bbas un nodok\u013cu sekas. \u012apa\u0161i svar\u012bgi ir, vai l\u012bgumi p\u0101riet autom\u0101tiski vai ar\u012b nepiecie\u0161ama l\u012bgumsl\u0113dz\u0113ju pu\u0161u piekri\u0161ana.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-auflosung-liquidation-und-loschung\">Likvid\u0101cija, likvid\u0101cijas process un dz\u0113\u0161ana<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH izbeig\u0161ana nenotiek vien\u0101 sol\u012b. Vispirms sabiedr\u012bba tiek <strong>izbeigta<\/strong>. P\u0113c tam seko <strong>likvid\u0101cija<\/strong>. Nosl\u0113gum\u0101 notiek <strong>dz\u0113\u0161ana Komercre\u0123istr\u0101<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Izbeig\u0161ana p\u0101rtrauc parasto saimniecisko darb\u012bbu. Tom\u0113r GmbH turpina past\u0101v\u0113t, lai to var\u0113tu nok\u0101rtot. Likvid\u0101cijas laik\u0101 tiek pabeigti teko\u0161ie dar\u012bjumi, iekas\u0113ti pras\u012bjumi, samaks\u0101ti par\u0101di un realiz\u0113ts eso\u0161ais \u012bpa\u0161ums. Ja p\u0113c tam paliek manta, t\u0101 tiek sadal\u012bta dal\u012bbniekiem saska\u0146\u0101 ar sabiedr\u012bbas l\u012bguma un likuma noteikumiem.   <\/p>\n\n<p class=\"wp-block-paragraph\">Tikai p\u0113c nok\u0101rto\u0161anas pabeig\u0161anas GmbH tiek dz\u0113sta Komercre\u0123istr\u0101. Ar \u0161o dz\u0113\u0161anu beidzas t\u0101s juridisk\u0101 eksistence. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-typische-fehler-bei-der-gmbh\">Tipiskas k\u013c\u016bdas GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\">Tipiskas k\u013c\u016bdas GmbH parasti rodas <strong>sliktas sagatavo\u0161an\u0101s, neskaidru l\u012bgumu un nepietiekamas past\u0101v\u012bgas kontroles<\/strong> d\u0113\u013c. GmbH gan pasarg\u0101 dal\u012bbniekus no autom\u0101tiskas personisk\u0101s atbild\u012bbas par sabiedr\u012bbas par\u0101diem, ta\u010du nepasarg\u0101 no k\u013c\u016bd\u0101m dibin\u0101\u0161an\u0101, vad\u012bb\u0101, nodok\u013cos, soci\u0101laj\u0101 apdro\u0161in\u0101\u0161an\u0101, finans\u0113\u0161an\u0101 vai maks\u0101tnesp\u0113j\u0101. <\/p>\n\n<p class=\"wp-block-paragraph\">Bie\u017ea k\u013c\u016bda ir <strong>p\u0101r\u0101k vienk\u0101r\u0161s sabiedr\u012bbas l\u012bgums<\/strong>. \u012apa\u0161i, ja ir vair\u0101ki dal\u012bbnieki, skaidri j\u0101nosaka, k\u0101 tiek pie\u0146emti l\u0113mumi, kur\u0161 dr\u012bkst b\u016bt valdes loceklis, kad kapit\u0101lda\u013cas var p\u0101rdot un kas notiek dal\u012bbnieka n\u0101ves, str\u012bda vai izst\u0101\u0161an\u0101s gad\u012bjum\u0101. <\/p>\n\n<p class=\"wp-block-paragraph\">Ar\u012b <strong>neskaidras valdes locek\u013ca pilnvaras<\/strong> \u0101tri rada probl\u0113mas. Iek\u0161\u0113ji j\u0101regul\u0113, k\u0101dus dar\u012bjumus valdes loceklis dr\u012bkst sl\u0113gt viens pats un kad vi\u0146am nepiecie\u0161ama dal\u012bbnieku piekri\u0161ana. <\/p>\n\n<p class=\"wp-block-paragraph\">\u013boti riskanta ir <strong>priv\u0101t\u0101s mantas un sabiedr\u012bbas mantas sajauk\u0161ana<\/strong>. GmbH ir sava manta, kas personiski nepieder dal\u012bbniekiem. T\u0101d\u0113\u013c priv\u0101tus r\u0113\u0137inus nedr\u012bkst vienk\u0101r\u0161i apmaks\u0101t no GmbH konta. Katram maks\u0101jumam starp GmbH un dal\u012bbnieku ir nepiecie\u0161ams skaidrs tiesiskais pamats, piem\u0113ram, alga, aizdevums, izdevumu kompens\u0101cija vai l\u0113mums par izmaksu.   <\/p>\n\n<p class=\"wp-block-paragraph\">\u012apa\u0161i b\u012bstamas k\u013c\u016bdas k\u013c\u016bst <strong>saimniecisk\u0101s kr\u012bzes<\/strong> laik\u0101. Valdes locek\u013ciem past\u0101v\u012bgi j\u0101p\u0101rbauda maks\u0101tsp\u0113ja un p\u0101rm\u0113r\u012bga par\u0101dsaist\u012bbu apjoma esam\u012bba. Tas, kur\u0161 ignor\u0113 nenomaks\u0101tus nodok\u013cus, neapmaks\u0101tas soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas, p\u0101rt\u0113r\u0113tus kontus, atg\u0101din\u0101jumus vai algu par\u0101dus, risk\u0113 ar personisku atbild\u012bbu par nov\u0113lotu maks\u0101tnesp\u0113jas pieteikuma iesnieg\u0161anu.  <\/p>\n\n<p class=\"wp-block-paragraph\">T\u0101d\u0113\u013c svar\u012bg\u0101kais noteikums ir: <strong>GmbH uzticami darbojas tikai tad, ja sabiedr\u012bbas l\u012bgums, vad\u012bba, maks\u0101jumi, nodok\u013ci, gr\u0101matved\u012bba, kr\u012bzes vad\u012bba un p\u0113ctec\u012bba ir korekti sak\u0101rtoti un regul\u0101ri p\u0101rbaud\u012bti.<\/strong><\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">J\u016bsu priek\u0161roc\u012bbas ar advok\u0101ta atbalstu<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>SIA dibin\u0101\u0161ana un vad\u012b\u0161ana<\/strong> rada daudzus <strong>juridiskus un ekonomiskus jaut\u0101jumus<\/strong>. Daudzi l\u0113mumi tiek pie\u0146emti jau <strong>sabiedr\u012bbas l\u012bgum\u0101 vai sabiedr\u012bbas strukt\u016br\u0101<\/strong>. K\u013c\u016bdas \u0161aj\u0101 posm\u0101 v\u0113l\u0101k var rad\u012bt <strong>atbild\u012bbas riskus, nodok\u013cu tr\u016bkumus vai konfliktus starp dal\u012bbniekiem<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Juridiskais atbalsts<\/strong> nodro\u0161ina, ka SIA tiek <strong>juridiski dro\u0161i izveidota un ilgtermi\u0146\u0101 stabili funkcion\u0113<\/strong>. Vienlaikus j\u016bs sa\u0146emat <strong>skaidru juridisko strukt\u016bru<\/strong>, kas rada dro\u0161\u012bbu gan dal\u012bbniekiem, gan valdes locek\u013ciem. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipisk\u0101s juridisk\u0101s konsult\u0101cijas priek\u0161roc\u012bbas ir jo \u012bpa\u0161i:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Juridiski dro\u0161a sabiedr\u012bbas l\u012bguma izstr\u0101de<\/strong>, saska\u0146ota ar j\u016bsu ekonomiskajiem m\u0113r\u0137iem<\/li>\n\n\n\n<li><strong>Atbild\u012bbas risku nov\u0113r\u0161ana<\/strong> dal\u012bbniekiem un valdes locek\u013ciem, izmantojot skaidrus noteikumus<\/li>\n\n\n\n<li><strong>Sabiedr\u012bbas strat\u0113\u0123isk\u0101 struktur\u0113\u0161ana<\/strong>, piem\u0113ram, attiec\u012bb\u0101 uz l\u012bdzdal\u012bbu, pe\u013c\u0146as sadali vai p\u0113ctec\u012bbas noteikumiem<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eT\u0101d\u0113\u013c savlaic\u012bga juridisk\u0101 konsult\u0101cija pal\u012bdz izvair\u012bties no k\u013c\u016bd\u0101m dibin\u0101\u0161anas laik\u0101 un samazin\u0101t v\u0113l\u0101kus konfliktus sabiedr\u012bbas ietvaros.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija\"><span class=\"mr-cta-link-normal\">Izv\u0113lieties v\u0113lamo tik\u0161an\u0101s laiku tagad:<\/span><span class=\"mr-cta-link-bold\">Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Bie\u017e\u0101k uzdotie jaut\u0101jumi \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-9c4077b4 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-gmbhfaq01 \" 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\">Vai SIA var dibin\u0101t tikai viena persona?<\/span><\/div><div class=\"uagb-faq-content\"><p>J\u0101. SIA Austrij\u0101 var dibin\u0101t ar\u012b tikai viena persona. Tad to sauc par viena cilv\u0113ka SIA. Juridiski sabiedr\u012bba tom\u0113r paliek atsevi\u0161\u0137a juridiska persona.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq02 \" 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\">Kad SIA juridiski rodas?<\/span><\/div><div class=\"uagb-faq-content\"><p>GmbH juridiski rodas tikai ar ierakstu Komercre\u0123istr\u0101. Pirms tam gan jau ir sagatavo\u0161an\u0101s so\u013ci, ta\u010du sabiedr\u012bba v\u0113l nav piln\u012bb\u0101 izveidota. T\u0101d\u0113\u013c ieraksts Komercre\u0123istr\u0101 ir iz\u0161\u0137iro\u0161ais juridiskais solis.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq03 \" 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\">Cik daudz naudas man patie\u0161\u0101m vajag s\u0101kum\u0101?<\/span><\/div><div class=\"uagb-faq-content\"><p>GmbH likum\u0101 noteiktais minim\u0101lais pamatkapit\u0101ls pa\u0161laik ir \u20ac 10.000,-. Ja tiek vienotas naudas iemaksas, pirms ieraksta parasti kopum\u0101 j\u0101iemaks\u0101 vismaz \u20ac 5.000,-. Parasti papildus rodas ar\u012b citas izmaksas, piem\u0113ram, par notari\u0101tu, Komercre\u0123istru un teko\u0161ajiem dibin\u0101\u0161anas izdevumiem.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq04 \" 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\">Kad es atbildu person\u012bgi, neskatoties uz SIA?<\/span><\/div><div class=\"uagb-faq-content\"><p>Princip\u0101 GmbH atbild ar savu sabiedr\u012bbas mantu. Tom\u0113r personiski riski var rasties ar\u012b tad, ja iemaksas netiek veiktas pien\u0101c\u012bgi vai ja valdes locek\u013ci p\u0101rk\u0101pj savus likum\u0101 noteiktos pien\u0101kumus. T\u0101d\u0113\u013c \u012bpa\u0161i valdes locek\u013ciem ir \u012bpa\u0161i svar\u012bga juridiski korekta uz\u0146\u0113muma vad\u012bba.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq05 \" 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\">K\u0101 SIA at\u0161\u0137iras no individu\u0101l\u0101 uz\u0146\u0113muma, AS un FlexKapG?<\/span><\/div><div class=\"uagb-faq-content\"><p>GmbH ir kapit\u0101lsabiedr\u012bba ar savu juridisko person\u012bbu. Individu\u0101laj\u0101 uz\u0146\u0113mum\u0101 uz\u0146\u0113m\u0113ja vai uz\u0146\u0113m\u0113js princip\u0101 atbild personiski, savuk\u0101rt OG gad\u012bjum\u0101 b\u016btiska loma ir ar\u012b dal\u012bbnieku personiskajai atbild\u012bbai. Ar\u012b FlexKapG ir kapit\u0101lsabiedr\u012bba, ta\u010du t\u0101 tika izveidota k\u0101 modern\u0101ks un elast\u012bg\u0101ks variants noteikt\u0101m uz\u0146\u0113mumu strukt\u016br\u0101m.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq06 \" 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\">Vai man vienm\u0113r ir vajadz\u012bga uzraudz\u012bbas padome?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u0113. Uzraudz\u012bbas padome nav oblig\u0101ta katrai SIA. T\u0101 j\u0101izveido tikai noteiktos likum\u0101 paredz\u0113tos gad\u012bjumos. Daudzas maz\u0101kas SIA t\u0101d\u0113\u013c iztiek bez oblig\u0101tas uzraudz\u012bbas padomes.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq07 \" 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\">Cik ilgi parasti ilgst dibin\u0101\u0161ana?<\/span><\/div><div class=\"uagb-faq-content\"><p>To nevar visp\u0101r\u012bgi reduc\u0113t uz fiks\u0113tu dienu skaitu. Ilgums galvenok\u0101rt ir atkar\u012bgs no t\u0101, cik \u0101tri tiek sagatavots un nok\u0101rtots sabiedr\u012bbas l\u012bgums, iemaksas, notari\u0101ts un ieraksts Komercre\u0123istr\u0101. Ja visi dokumenti ir piln\u012bgi, dibin\u0101\u0161ana parasti notiek iev\u0113rojami \u0101tr\u0101k nek\u0101 gad\u012bjum\u0101, ja ir atkl\u0101ti jaut\u0101jumi vai tr\u016bkst dokumentu.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq08 \" 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\">K\u0101da ir at\u0161\u0137ir\u012bba starp pamatkapit\u0101lu un sabiedr\u012bbas mantu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pamatkapit\u0101ls ir likum\u0101 noteiktais kapit\u0101la apm\u0113rs, ko dal\u012bbnieki saska\u0146\u0101 ar sabiedr\u012bbas l\u012bgumu uz\u0146emas. Sabiedr\u012bbas manta ir GmbH faktisk\u0101 manta t\u0101s ikdienas saimnieciskaj\u0101 darb\u012bb\u0101. T\u0101d\u0113\u013c t\u0101 var b\u016bt liel\u0101ka vai maz\u0101ka nek\u0101 pamatkapit\u0101ls, jo t\u0101 main\u0101s pe\u013c\u0146as, zaud\u0113jumu un teko\u0161o dar\u012bjumu ietekm\u0113.<\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija\"><span class=\"mr-cta-link-normal\">Izv\u0113lieties v\u0113lamo tik\u0161an\u0101s laiku tagad:<\/span><span class=\"mr-cta-link-bold\">Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"Sabiedr\u012bba ar ierobe\u017eotu atbild\u012bbu (SIA) ir kapit\u0101lsabiedr\u012bba ar savu juridisko person\u012bbu, kur\u0101 viena vai vair\u0101kas personas piedal\u0101s ar pamatkapit\u0101la ieguld\u012bjumiem. Sabiedr\u012bba darbojas tiesiskaj\u0101 apgroz\u012bb\u0101 patst\u0101v\u012bgi, t.i., t\u0101 var sl\u0113gt l\u012bgumus, &#8230;","protected":false},"author":111,"featured_media":132489,"parent":58367,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1334],"tags":[],"class_list":["post-132488","page","type-page","status-publish","has-post-thumbnail","hentry","category-uznemumu-tiesibas"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Elisa Wakolbinger","author_link":"https:\/\/harlander-partner.eu\/lv\/author\/elisa-wakolbinger\/"},"uagb_comment_info":0,"uagb_excerpt":"Sabiedr\u012bba ar ierobe\u017eotu atbild\u012bbu (SIA) ir kapit\u0101lsabiedr\u012bba ar savu juridisko person\u012bbu, kur\u0101 viena vai vair\u0101kas personas piedal\u0101s ar pamatkapit\u0101la ieguld\u012bjumiem. Sabiedr\u012bba darbojas tiesiskaj\u0101 apgroz\u012bb\u0101 patst\u0101v\u012bgi, t.i., t\u0101 var sl\u0113gt l\u012bgumus, ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/132488","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/users\/111"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/comments?post=132488"}],"version-history":[{"count":2,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/132488\/revisions"}],"predecessor-version":[{"id":158245,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/132488\/revisions\/158245"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/58367"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/media\/132489"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/media?parent=132488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/categories?post=132488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/tags?post=132488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}