{"id":136682,"date":"2026-04-10T12:00:00","date_gmt":"2026-04-10T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/sabiedribas-dibinasana\/gmbh-kapitala-dalas\/"},"modified":"2026-06-02T12:47:01","modified_gmt":"2026-06-02T10:47:01","slug":"gmbh-kapitala-dalas","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lv\/sabiedribas-dibinasana\/gmbh-kapitala-dalas\/","title":{"rendered":"GmbH kapit\u0101la da\u013cas"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>GmbH kapit\u0101la da\u013cas<\/h2><ul><li><a href=\"#h-geschaftsanteile-einer-gmbh\" data-level=\"2\">GmbH kapit\u0101la da\u013cas<\/a><ul><li><a href=\"#h-stellung-des-gesellschafters-innerhalb-der-gmbh\" data-level=\"3\">Dal\u012bbnieka statuss sabiedr\u012bb\u0101 ar ierobe\u017eotu atbild\u012bbu (GmbH)<\/a><\/li><\/ul><\/li><li><a href=\"#h-geschaftsanteil-stammeinlage-und-beteiligungsquote\" data-level=\"2\">Kapit\u0101la da\u013ca, pamatkapit\u0101la ieguld\u012bjums un l\u012bdzdal\u012bbas da\u013ca<\/a><ul><li><a href=\"#h-berechnung-der-beteiligungsquote\" data-level=\"3\">L\u012bdzdal\u012bbas da\u013cas apr\u0113\u0137in\u0101\u0161ana<\/a><\/li><li><a href=\"#h-wirtschaftliche-bedeutung-und-bewertung-von-geschaftsanteilen\" data-level=\"3\">Kapit\u0101la da\u013cu saimniecisk\u0101 noz\u012bme un nov\u0113rt\u0113\u0161ana<\/a><\/li><\/ul><\/li><li><a href=\"#h-rechte-und-pflichten-aus-dem-geschaftsanteil\" data-level=\"2\">No kapit\u0101la da\u013cas izrieto\u0161\u0101s ties\u012bbas un pien\u0101kumi<\/a><ul><li><a href=\"#h-stimmrechte-nach-39-gmbhg\" data-level=\"3\">Balssties\u012bbas saska\u0146\u0101 ar GmbHG 39. pantu<\/a><\/li><li><a href=\"#h-gewinnanspruch-nach-82-gmbhg\" data-level=\"3\">Ties\u012bbas uz pe\u013c\u0146u saska\u0146\u0101 ar GmbHG 82. pantu<\/a><\/li><li><a href=\"#h-verbotene-einlagenruckgewahr\" data-level=\"3\">Aizliegta ieguld\u012bjumu atmaksa<\/a><\/li><li><a href=\"#h-informationsrechte-und-einsichtsrechte\" data-level=\"3\">Inform\u0101cijas un p\u0101rbaudes ties\u012bbas<\/a><\/li><li><a href=\"#h-gesellschafterpflichten-treuepflicht-und-stimmrechtsmissbrauch\" data-level=\"3\">Dal\u012bbnieku pien\u0101kumi, lojalit\u0101tes pien\u0101kums un balssties\u012bbu \u013caunpr\u0101t\u012bga izmanto\u0161ana<\/a><\/li><\/ul><\/li><li><a href=\"#h-entstehung-und-firmenbucheintragung-des-geschaftsanteils\" data-level=\"2\">Kapit\u0101la da\u013cas ra\u0161an\u0101s un ierakst\u012b\u0161ana uz\u0146\u0113mumu re\u0123istr\u0101<\/a><ul><li><a href=\"#h-wirkung-der-eintragung-im-firmenbuch\" data-level=\"3\">Ieraksta uz\u0146\u0113mumu re\u0123istr\u0101 tiesisk\u0101s sekas<\/a><\/li><li><a href=\"#h-zusammenhang-zwischen-geschaftsanteil-und-beteiligungsquote\" data-level=\"3\">Saikne starp kapit\u0101la da\u013cu un l\u012bdzdal\u012bbas kvotu<\/a><\/li><\/ul><\/li><li><a href=\"#h-ubertragung-von-geschaftsanteilen\" data-level=\"2\">Kapit\u0101lda\u013cu nodo\u0161ana<\/a><ul><li><a href=\"#h-ablauf-der-anteilsubertragung\" data-level=\"3\">Da\u013cu atsavin\u0101\u0161anas process<\/a><\/li><li><a href=\"#h-uberblick-uber-zustimmungserfordernisse\" data-level=\"3\">P\u0101rskats par piekri\u0161anas pras\u012bb\u0101m<\/a><\/li><li><a href=\"#h-verkauf-schenkung-und-erbfall\" data-level=\"3\">P\u0101rdo\u0161ana, d\u0101vin\u0101\u0161ana un mantojums<\/a><\/li><\/ul><\/li><li><a href=\"#h-veranderung-und-belastung-von-geschaftsanteilen\" data-level=\"2\">Kapit\u0101la da\u013cu izmai\u0146as un apgr\u016btin\u0101\u0161ana<\/a><ul><li><a href=\"#h-teilung-zusammenlegung-und-kapitalerhohung\" data-level=\"3\">Sadal\u012b\u0161ana, apvieno\u0161ana un pamatkapit\u0101la palielin\u0101\u0161ana<\/a><\/li><li><a href=\"#h-verpfandung-treuhand-und-wirtschaftliche-bedeutung\" data-level=\"3\">Ie\u0137\u012bl\u0101\u0161ana, fiduci\u0101r\u0101 p\u0101rvald\u012bba un ekonomisk\u0101 noz\u012bme<\/a><\/li><li><a href=\"#h-eigene-geschaftsanteile-der-gmbh\" data-level=\"3\">GmbH pa\u0161u kapit\u0101la da\u013cas<\/a><\/li><li><a href=\"#h-einziehung-ausschluss-und-verlust-von-geschaftsanteilen\" data-level=\"3\">Kapit\u0101la da\u013cu anul\u0113\u0161ana, izsl\u0113g\u0161ana un zaud\u0113\u0161ana<\/a><\/li><li><a href=\"#h-steuerliche-folgen-bei-verkauf-schenkung-und-ausschuttung\" data-level=\"3\">Nodok\u013cu sekas p\u0101rdo\u0161anas, d\u0101vin\u0101\u0161anas un pe\u013c\u0146as sadales gad\u012bjum\u0101<\/a><\/li><\/ul><\/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<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteile-einer-gmbh\">GmbH kapit\u0101la da\u013cas<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH kapit\u0101la da\u013ca<\/strong> <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P75\/NOR12023074\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 75. panta<\/a> izpratn\u0113 ir dal\u012bbnieka <strong>kop\u0113j\u0101 tiesisk\u0101 l\u012bdzdal\u012bba<\/strong> sabiedr\u012bb\u0101. T\u0101 ietver <strong>ne tikai ties\u012bbas<\/strong>, piem\u0113ram, <strong>balssties\u012bbas<\/strong>, <strong>ties\u012bbas uz pe\u013c\u0146as da\u013cu<\/strong> vai inform\u0101cijas sa\u0146em\u0161anas ties\u012bbas, bet ar\u012b <strong>pien\u0101kumus<\/strong>, jo \u012bpa\u0161i tos, kas saist\u012bti ar p\u0101r\u0146emto <strong>pamatkapit\u0101la ieguld\u012bjumu<\/strong> un korporat\u012bvo lojalit\u0101ti pret GmbH. Austrij\u0101 kapit\u0101la da\u013ca pamat\u0101 tiek noteikta p\u0113c <strong>p\u0101r\u0146emt\u0101 pamatkapit\u0101la ieguld\u012bjuma apm\u0113ra<\/strong>, ja vien sabiedr\u012bbas l\u012bgum\u0101 nav noteikts cit\u0101di.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Katram dal\u012bbniekam pien\u0101kas tikai viena kapit\u0101la da\u013ca.<\/strong> \u0160\u012b kapit\u0101la da\u013ca ir <strong>atsavin\u0101ma un mantojama<\/strong>, turkl\u0101t atsavin\u0101\u0161anai starp dz\u012bvajiem pamat\u0101 ir nepiecie\u0161ams <strong>notari\u0101ls akts<\/strong>. Turkl\u0101t sabiedr\u012bbas l\u012bgum\u0101 var paredz\u0113t papildu nosac\u012bjumus, piem\u0113ram, <strong>piekri\u0161anas pras\u012bbas<\/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>Kapit\u0101la da\u013ca ir dal\u012bbnieka kop\u0113jais tiesiskais statuss GmbH.<\/strong> T\u0101 apvieno no l\u012bdzdal\u012bbas izrieto\u0161\u0101s <strong>ties\u012bbas un pien\u0101kumus<\/strong> un parasti balst\u0101s uz <strong>p\u0101r\u0146emto pamatkapit\u0101la ieguld\u012bjumu<\/strong>.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp\" alt=\"GmbH kapit\u0101la da\u013cas vienk\u0101r\u0161\u0101 valod\u0101: noz\u012bme, ties\u012bbas, pien\u0101kumi un juridiskie pamati saprotam\u0101 veid\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\">\u201eTas, kuram pieder kapit\u0101la da\u013ca, ir ne tikai ekonomiski iesaist\u012bts, bet ar\u012b piedal\u0101s sabiedr\u012bbas pamatl\u0113mumu pie\u0146em\u0161an\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<h3 class=\"wp-block-heading\" id=\"h-stellung-des-gesellschafters-innerhalb-der-gmbh\">Dal\u012bbnieka statuss sabiedr\u012bb\u0101 ar ierobe\u017eotu atbild\u012bbu (GmbH)<\/h3>\n\n<p class=\"wp-block-paragraph\">Kapit\u0101la da\u013ca nenodro\u0161ina <strong>l\u012bdzdal\u012bbu atsevi\u0161\u0137os GmbH objektos<\/strong>. Bankas konts, transportl\u012bdzek\u013ci, iek\u0101rtas, pras\u012bjumi, t\u012bmek\u013ca vietne, noliktavas kr\u0101jumi un pre\u010du z\u012bme pieder pa\u0161ai sabiedr\u012bbai. T\u0101p\u0113c dal\u012bbniekam nepieder atsevi\u0161\u0137as lietas, bet gan <strong>tiesiska l\u012bdzdal\u012bba GmbH.<\/strong>  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>No \u0161\u012bs l\u012bdzdal\u012bbas izriet ties\u012bbas un pien\u0101kumi.<\/strong> Dal\u012bbnieks dr\u012bkst piedal\u012bties l\u0113mumu pie\u0146em\u0161an\u0101, piepras\u012bt inform\u0101ciju un sa\u0146emt pe\u013c\u0146as da\u013cu, ja past\u0101v sadal\u0101m\u0101 pe\u013c\u0146a. Vienlaikus vi\u0146am ir j\u0101veic savs pamatkapit\u0101la ieguld\u012bjums, j\u0101iev\u0113ro sabiedr\u012bbas l\u012bgums un j\u0101\u0146em v\u0113r\u0101 GmbH intereses. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dal\u012bbnieki savas ties\u012bbas galvenok\u0101rt \u012bsteno dal\u012bbnieku sapulc\u0113.<\/strong> Taj\u0101 vi\u0146i pie\u0146em l\u0113mumus par GmbH centr\u0101lajiem jaut\u0101jumiem. Tie ietver r\u012bkot\u0101jdirektoru iecel\u0161anu un atcel\u0161anu, pe\u013c\u0146as izlieto\u0161anu, sabiedr\u012bbas l\u012bguma groz\u012bjumus, kapit\u0101la pas\u0101kumus un sabiedr\u012bbas likvid\u0101ciju. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013ca nav akcija vai v\u0113rtspap\u012brs.<\/strong> To nevar vienk\u0101r\u0161i nodot vai br\u012bvi tirgot k\u0101 akciju. Dal\u012bbnieka statusa izmai\u0146\u0101m iz\u0161\u0137iro\u0161s ir sabiedr\u012bbas l\u012bgums, piekri\u0161anas pras\u012bbas, notari\u0101lais akts un uz\u0146\u0113mumu re\u0123istrs. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteil-stammeinlage-und-beteiligungsquote\">Kapit\u0101la da\u013ca, pamatkapit\u0101la ieguld\u012bjums un l\u012bdzdal\u012bbas da\u013ca<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013ca, pamatkapit\u0101la ieguld\u012bjums, pamatkapit\u0101ls un l\u012bdzdal\u012bbas da\u013ca ir \u010detri da\u017e\u0101di j\u0113dzieni.<\/strong> <strong>Pamatkapit\u0101la ieguld\u012bjums<\/strong> ir summa, ko dal\u012bbnieks uz\u0146emas iemaks\u0101t. <strong>Pamatkapit\u0101ls<\/strong> ir <strong>visu pamatkapit\u0101la ieguld\u012bjumu summa.<\/strong> <strong>Kapit\u0101la da\u013ca<\/strong> ir dal\u012bbnieka kop\u0113jais tiesiskais statuss. <strong>L\u012bdzdal\u012bbas da\u013ca<\/strong> nor\u0101da vi\u0146a procentu\u0101lo da\u013cu GmbH.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Austrijas GmbH pamatkapit\u0101lam j\u0101b\u016bt vismaz<\/strong> <strong>10 000 \u20ac apm\u0113r\u0101.<\/strong> Katram pamatkapit\u0101la ieguld\u012bjumam j\u0101sasniedz vismaz 70 \u20ac. Dal\u012bbnieki var uz\u0146emties da\u017e\u0101da apm\u0113ra pamatkapit\u0101la ieguld\u012bjumus. T\u0101d\u0113j\u0101di rodas da\u017e\u0101das l\u012bdzdal\u012bbas da\u013cas, pe\u013c\u0146as da\u013cas un ietekmes iesp\u0113jas.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013ca ir kas vair\u0101k nek\u0101 tikai procentu\u0101ls skaitlis.<\/strong> T\u0101 apvieno balssties\u012bbas, ties\u012bbas uz pe\u013c\u0146u, inform\u0101cijas ties\u012bbas, l\u012bdzdal\u012bbas ties\u012bbas, ieguld\u012bjumu veik\u0161anas pien\u0101kumu un lojalit\u0101tes pien\u0101kumu. T\u0101p\u0113c l\u012bdzdal\u012bbas da\u013ca gan par\u0101da matem\u0101tisko l\u012bdzdal\u012bbu, bet ne dal\u012bbnieka kop\u0113jo tiesisko statusu. <\/p>\n\n<p class=\"wp-block-paragraph\">J\u0101no\u0161\u0137ir ar\u012b <strong>uz\u0146emtais pamatkapit\u0101la ieguld\u012bjums un t\u016bl\u012bt\u0113ji iemaks\u0101tais naudas ieguld\u012bjums.<\/strong> Dal\u012bbniekam dibin\u0101\u0161anas br\u012bd\u012b nav oblig\u0101ti piln\u012bb\u0101 j\u0101iemaks\u0101 savs pamatkapit\u0101la ieguld\u012bjums skaidr\u0101 naud\u0101. Piesakot re\u0123istr\u0101ciju, ir j\u0101b\u016bt iemaks\u0101tai vismaz ceturtajai da\u013cai no katra skaidr\u0101 naud\u0101 veicam\u0101 pamatkapit\u0101la ieguld\u012bjuma, bet jebkur\u0101 gad\u012bjum\u0101 vismaz 70 \u20ac. Kopum\u0101 k\u0101 naudas ieguld\u012bjumi ir j\u0101iemaks\u0101 vismaz 5000 \u20ac.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Attiec\u012bb\u0101 uz neapmaks\u0101to pamatkapit\u0101la ieguld\u012bjuma da\u013cu saglab\u0101jas maks\u0101\u0161anas pien\u0101kums.<\/strong> GmbH var piepras\u012bt atliku\u0161o iemaksu saska\u0146\u0101 ar sabiedr\u012bbas l\u012bgumu un sp\u0113k\u0101 eso\u0161iem dal\u012bbnieku l\u0113mumiem.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Katram dal\u012bbniekam pien\u0101kas tikai viena kapit\u0101la da\u013ca.<\/strong> Ja eso\u0161ais dal\u012bbnieks v\u0113l\u0101k ieg\u016bst papildu l\u012bdzdal\u012bbu, nerodas otra kapit\u0101la da\u013ca. Vi\u0146a l\u012bdz\u0161in\u0113j\u0101 kapit\u0101la da\u013ca palielin\u0101s, t\u0101d\u0113j\u0101di vi\u0146a dal\u012bbnieka statuss tiesiski paliek vienots. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-berechnung-der-beteiligungsquote\">L\u012bdzdal\u012bbas da\u013cas apr\u0113\u0137in\u0101\u0161ana<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>L\u012bdzdal\u012bbas da\u013ca par\u0101da, cik liela ir dal\u012bbnieka da\u013ca GmbH.<\/strong> T\u0101 izriet no pamatkapit\u0101la ieguld\u012bjuma un pamatkapit\u0101la.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Formula ir \u0161\u0101da:<\/strong><br\/><strong>dal\u012bbnieka pamatkapit\u0101la ieguld\u012bjums \u00f7 pamatkapit\u0101ls \u00d7 100 = l\u012bdzdal\u012bbas da\u013ca procentos.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Piem\u0113rs:<\/strong> ja pamatkapit\u0101ls ir 10 000 \u20ac un dal\u012bbnieks uz\u0146emas 2500 \u20ac, vi\u0146am pieder 25 % no GmbH. Ja dal\u012bbnieks uz\u0146emas 7000 \u20ac, vi\u0146am pieder 70 %. \u0160is apr\u0113\u0137ins par\u0101da matem\u0101tisko da\u013cu pamatkapit\u0101l\u0101.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>L\u012bdzdal\u012bbas da\u013ca ietekm\u0113 pe\u013c\u0146u, balsu svaru un kontroli.<\/strong> Dal\u012bbnieks ar 51 % var regul\u0101ri pan\u0101kt vienk\u0101r\u0161a vair\u0101kuma l\u0113mumu pie\u0146em\u0161anu, ja likums vai sabiedr\u012bbas l\u012bgums neparedz stingr\u0101ku vair\u0101kumu.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pamatkapit\u0101la palielin\u0101\u0161anas gad\u012bjum\u0101 l\u012bdzdal\u012bbas da\u013cas var main\u012bties.<\/strong> Ja visi dal\u012bbnieki uz\u0146emas papildu pamatkapit\u0101la ieguld\u012bjumus l\u012bdz\u0161in\u0113j\u0101 proporcij\u0101, da\u013cas paliek nemain\u012bgas. Ja papildu kapit\u0101lu uz\u0146emas tikai viens dal\u012bbnieks, vi\u0146a da\u013ca palielin\u0101s, bet p\u0101r\u0113jo dal\u012bbnieku da\u013cas samazin\u0101s. <\/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\">\u201eKam\u0113r l\u012bdzdal\u012bbas da\u013ca ir b\u016btiska galvenok\u0101rt pe\u013c\u0146ai un balsu svaram, kapit\u0101la da\u013ca apvieno visus dal\u012bbnieku pien\u0101kumus un ties\u012bbas.\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirtschaftliche-bedeutung-und-bewertung-von-geschaftsanteilen\">Kapit\u0101la da\u013cu saimniecisk\u0101 noz\u012bme un nov\u0113rt\u0113\u0161ana<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013cas v\u0113rt\u012bba autom\u0101tiski neatbilst uz\u0146emtajam pamatkapit\u0101la ieguld\u012bjumam.<\/strong> Pamatkapit\u0101la ieguld\u012bjumam 5000 \u20ac apm\u0113r\u0101 pelno\u0161\u0101 GmbH var b\u016bt iev\u0113rojami augst\u0101ka tirgus v\u0113rt\u012bba. Zaud\u0113jumu, p\u0101rm\u0113r\u012bgu par\u0101du vai pe\u013c\u0146as tr\u016bkuma gad\u012bjum\u0101 tai pa\u0161ai da\u013cai ekonomisk\u0101 v\u0113rt\u012bba var b\u016bt maz\u0101ka. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Iz\u0161\u0137iro\u0161a ir GmbH faktisk\u0101 uz\u0146\u0113muma v\u0113rt\u012bba.<\/strong> T\u0101 izriet no pe\u013c\u0146as, akt\u012bviem, par\u0101diem, sp\u0113k\u0101 eso\u0161ajiem l\u012bgumiem, klientu strukt\u016bras, poz\u012bcijas tirg\u016b, likvidit\u0101tes un n\u0101kotnes perspekt\u012bv\u0101m.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>V\u0113rt\u0113\u0161anai var izmantot ienes\u012bguma v\u0113rt\u012bbu, substancv\u0113rt\u012bbu un sal\u012bdzin\u0101mo v\u0113rt\u012bbu.<\/strong> Ienes\u012bguma v\u0113rt\u012bba balst\u0101s uz GmbH n\u0101kotnes pe\u013c\u0146u. Substancv\u0113rt\u012bba apl\u016bko eso\u0161os akt\u012bvus p\u0113c par\u0101du atskait\u012b\u0161anas. Sal\u012bdzin\u0101m\u0101s v\u0113rt\u012bbas par\u0101da, k\u0101das cenas ir maks\u0101tas par l\u012bdz\u012bgiem uz\u0146\u0113mumiem vai da\u013c\u0101m.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>V\u0113rt\u0113\u0161anas atskaites datumam j\u0101b\u016bt skaidri noteiktam.<\/strong> P\u0101rdo\u0161anas, d\u0101vin\u0101\u0161anas, mantojuma, \u0161\u0137ir\u0161an\u0101s, dal\u012bbnieku str\u012bda, izsl\u0113g\u0161anas vai p\u0101r\u0146em\u0161anas gad\u012bjum\u0101 tas nosaka, kuri skait\u013ci ir saisto\u0161i. T\u0101p\u0113c sabiedr\u012bbas l\u012bgum\u0101 b\u016btu skaidri j\u0101nosaka v\u0113rt\u0113\u0161anas metode, atskaites datums un eksperts. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechte-und-pflichten-aus-dem-geschaftsanteil\">No kapit\u0101la da\u013cas izrieto\u0161\u0101s ties\u012bbas un pien\u0101kumi<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013ca apvieno ties\u012bbas un pien\u0101kumus.<\/strong> Dal\u012bbnieks ieg\u016bst ietekmi uz GmbH, dr\u012bkst piedal\u012bties pe\u013c\u0146as sadal\u0113 un var piepras\u012bt inform\u0101ciju. Vienlaikus vi\u0146am ir j\u0101veic savs pamatkapit\u0101la ieguld\u012bjums, j\u0101iev\u0113ro sabiedr\u012bbas l\u012bgums un j\u0101\u0146em v\u0113r\u0101 GmbH, k\u0101 ar\u012b p\u0101r\u0113jo dal\u012bbnieku intereses. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pie svar\u012bg\u0101kaj\u0101m ties\u012bb\u0101m pieder balssties\u012bbas, ties\u012bbas uz pe\u013c\u0146u, inform\u0101cijas ties\u012bbas un l\u012bdzdal\u012bbas ties\u012bbas.<\/strong> \u0160\u012bs ties\u012bbas \u013cauj dal\u012bbniekam l\u012bdzdarboties GmbH att\u012bst\u012bb\u0101 un kontrol\u0113t vad\u012bbu. To prec\u012bzs apjoms izriet no GmbH likuma un sabiedr\u012bbas l\u012bguma. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dal\u012bbnieka pien\u0101kumi s\u0101kas ar uz\u0146emto pamatkapit\u0101la ieguld\u012bjumu.<\/strong> Tam, kur\u0161 uz\u0146emas pamatkapit\u0101la ieguld\u012bjumu, tas ir j\u0101veic saska\u0146\u0101 ar nol\u012bgtajiem noteikumiem. Ja ieguld\u012bjums nav piln\u012bb\u0101 apmaks\u0101ts, dal\u012bbnieks joproj\u0101m ir pien\u0101kums veikt atliku\u0161o maks\u0101jumu. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Tam pievienojas korporat\u012bvo ties\u012bbu lojalit\u0101tes pien\u0101kums.<\/strong> Dal\u012bbnieks nedr\u012bkst \u013caunpr\u0101t\u012bgi izmantot savas ties\u012bbas. Balsojumos, inform\u0101cijas piepras\u012bjumos, da\u013cu atsavin\u0101\u0161an\u0101 un konfliktos vi\u0146am ir j\u0101r\u016bp\u0113jas, lai netiktu kait\u0113ts GmbH un bez pamatota iemesla netiktu nost\u0101d\u012bti neizdev\u012bg\u0101 st\u0101vokl\u012b p\u0101r\u0113jie dal\u012bbnieki. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sabiedr\u012bbas l\u012bgum\u0101 var noteikt papildu ties\u012bbas un pien\u0101kumus.<\/strong> Tie ietver piekri\u0161anas pien\u0101kumus, konkurences aizliegumus, pirmpirkuma ties\u012bbas, p\u0101r\u0146em\u0161anas ties\u012bbas, inform\u0101cijas noteikumus, l\u012bdzp\u0101rdo\u0161anas ties\u012bbas, l\u012bdzp\u0101rdo\u0161anas pien\u0101kumus un kompens\u0101cijas noteikumus. \u0160\u0101das klauzulas nosaka, cik elast\u012bgs vai stingrs ir dal\u012bbnieka statuss. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-stimmrechte-nach-39-gmbhg\">Balssties\u012bbas saska\u0146\u0101 ar GmbHG 39. pantu<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Balssties\u012bbas nosaka, cik sp\u0113c\u012bgi dal\u012bbnieks var ietekm\u0113t l\u0113mumus.<\/strong> Izmantojot balssties\u012bbas, vi\u0146\u0161 piedal\u0101s GmbH l\u0113mumu pie\u0146em\u0161an\u0101 un kontrol\u0113 vad\u012bbu, k\u0101 ar\u012b sabiedr\u012bbas att\u012bst\u012bbu.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Saska\u0146\u0101 ar <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P39\/NOR12040500\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7<\/strong> <strong>39<\/strong> <strong>GmbHG<\/strong><\/a><strong> balssties\u012bbas pamat\u0101 nosaka uz\u0146emtais pamatkapit\u0101la ieguld\u012bjums.<\/strong> Katri 10 \u20ac no pamatkapit\u0101la ieguld\u012bjuma dod vienu balsi. Summas zem 10 \u20ac balsu apr\u0113\u0137in\u0101 netiek \u0146emtas v\u0113r\u0101. <strong>Sabiedr\u012bbas l\u012bgum\u0101 var noteikt citu balsu sadal\u012bjumu,<\/strong> ta\u010du katram dal\u012bbniekam j\u0101saglab\u0101 vismaz viena balss.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Piem\u0113rs:<\/strong> dal\u012bbniekam ar pamatkapit\u0101la ieguld\u012bjumu 5000 \u20ac apm\u0113r\u0101 saska\u0146\u0101 ar likum\u0101 noteikto pamatnoteikumu ir 500 balsis. Dal\u012bbniekam ar 2500 \u20ac ir 250 balsis. T\u0101d\u0113j\u0101di ekonomisk\u0101 l\u012bdzdal\u012bba tie\u0161i ietekm\u0113 balsu svaru.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Parastiem l\u0113mumiem iz\u0161\u0137iro\u0161s ir nodoto balsu vienk\u0101r\u0161s vair\u0101kums.<\/strong> Svar\u012bgiem l\u0113mumiem likums vai sabiedr\u012bbas l\u012bgums var paredz\u0113t stingr\u0101ku vair\u0101kumu, piem\u0113ram, tr\u012bs ceturtda\u013cu vair\u0101kumu, vienpr\u0101t\u012bbu vai atsevi\u0161\u0137u dal\u012bbnieku piekri\u0161anu.<\/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\">\u201eDal\u012bbnieks nedr\u012bkst balsot par katru l\u0113mumu. Ja l\u0113mums attiecas uz vi\u0146a atbr\u012bvo\u0161anu no pien\u0101kuma vai \u012bpa\u0161u priek\u0161roc\u012bbu vi\u0146am, vi\u0146a balssties\u012bbas ir izsl\u0113gtas. \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<h3 class=\"wp-block-heading\" id=\"h-gewinnanspruch-nach-82-gmbhg\">Ties\u012bbas uz pe\u013c\u0146u saska\u0146\u0101 ar GmbHG 82. pantu<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013ca saska\u0146\u0101 ar <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P82\/NOR12023081\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 82. pantu<\/a> dod dal\u012bbniekam ties\u012bbas uz l\u012bdzdal\u012bbu bilances pe\u013c\u0146\u0101.<\/strong> Ta\u010du tas nenoz\u012bm\u0113, ka vi\u0146\u0161 jebkur\u0101 laik\u0101 dr\u012bkst iz\u0146emt naudu no GmbH. GmbH akt\u012bvi pieder sabiedr\u012bbai un kalpo saimnieciskajai darb\u012bbai, l\u012bgumu izpildei un kreditoru aizsardz\u012bbai. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pe\u013c\u0146as izmaksa pie\u013cauj sadal\u0101mu bilances pe\u013c\u0146u.<\/strong> Tikai tad, kad GmbH uzr\u0101da pe\u013c\u0146u un to saska\u0146\u0101 ar likumu, sabiedr\u012bbas l\u012bgumu vai dal\u012bbnieku l\u0113mumu dr\u012bkst sadal\u012bt, rodas konkr\u0113tas ties\u012bbas uz izmaksu.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pe\u013c\u0146as sadale tiek veikta atbilsto\u0161i dal\u012bbnieku l\u012bdzdal\u012bbai.<\/strong> Ja vienam dal\u012bbniekam pieder 60 % un otram 40 %, proporcion\u0101las sadales gad\u012bjum\u0101 vi\u0146i sa\u0146em ar\u012b 60 % un 40 % no izmaks\u0101jam\u0101s pe\u013c\u0146as. Sabiedr\u012bbas l\u012bgum\u0101 var paredz\u0113t citu pe\u013c\u0146as sadali, ja t\u0101 ir skaidri noregul\u0113ta. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Piem\u0113rs:<\/strong> GmbH g\u016bst sadal\u0101mu bilances pe\u013c\u0146u 30 000 \u20ac apm\u0113r\u0101. Dal\u012bbniekam A pieder 60 %, dal\u012bbniekam B pieder 40 %. Proporcion\u0101las pe\u013c\u0146as sadales gad\u012bjum\u0101 A sa\u0146em 18 000 \u20ac un B sa\u0146em 12 000 \u20ac. Ja pe\u013c\u0146a netiek izmaks\u0101ta, bet gan pamatoti atst\u0101ta GmbH, pras\u012bjuma ties\u012bbas uz izmaksu \u0161\u0101d\u0101 apm\u0113r\u0101 nerodas.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u0101p\u0113c dal\u012bbniekiem ir b\u016btiski no\u0161\u0137irt pe\u013c\u0146u, bilances pe\u013c\u0146u un pe\u013c\u0146as sadali (izmaksu).<\/strong> Ekonomiski veiksm\u012bgs finan\u0161u gads autom\u0101tiski nenoved pie izmaksas. Tikai tiesiski pie\u013caujam\u0101 pe\u013c\u0146as izlieto\u0161ana nosaka, vai nauda non\u0101ks pie dal\u012bbniekiem. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verbotene-einlagenruckgewahr\">Aizliegta ieguld\u012bjumu atmaksa<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Dal\u012bbnieki no GmbH dr\u012bkst sa\u0146emt tikai tiesiski pie\u013caujamus maks\u0101jumus.<\/strong> Pie\u013caujamas ir galvenok\u0101rt pien\u0101c\u012bgi nolemtas pe\u013c\u0146as sadales, atbilsto\u0161a atl\u012bdz\u012bba par re\u0101liem pakalpojumiem, tirgus nosac\u012bjumiem atbilsto\u0161a aizdevumu atmaksa un l\u012bgumiski pamatoti maks\u0101jumi. Nepie\u013caujami ir maks\u0101jumi, kas bez tiesiska pamata samazina sabiedr\u012bbas mantu par labu k\u0101dam dal\u012bbniekam. <\/p>\n\n<p class=\"wp-block-paragraph\">Ja GmbH veic maks\u0101jumu dal\u012bbniekam <strong>pret\u0113ji likumam<\/strong>, sabiedr\u012bbas l\u012bgumam vai dal\u012bbnieku l\u0113mumam, GmbH var piepras\u012bt <strong>atmaks\u0101\u0161anu<\/strong>. Tas attiecas uz sl\u0113ptu pe\u013c\u0146as sadali, p\u0101rm\u0113r\u012bgu atl\u012bdz\u012bbu, tirgus nosac\u012bjumiem neatbilsto\u0161iem aizdevumiem, fikt\u012bviem dar\u012bjumiem un priv\u0101tiem maks\u0101jumiem no sabiedr\u012bbas mantas. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-informationsrechte-und-einsichtsrechte\">Inform\u0101cijas un p\u0101rbaudes ties\u012bbas<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Dal\u012bbniekam j\u0101sp\u0113j p\u0101rbaud\u012bt GmbH ekonomisko un tiesisko st\u0101vokli.<\/strong> T\u0101p\u0113c vi\u0146am pien\u0101kas inform\u0101cijas un p\u0101rbaudes ties\u012bbas. Vi\u0146\u0161 dr\u012bkst piepras\u012bt inform\u0101ciju par sabiedr\u012bbas liet\u0101m un iepaz\u012bties ar dokumentiem, ja \u0161\u012b inform\u0101cija vi\u0146am nepiecie\u0161ama dal\u012bbnieka ties\u012bbu \u012bsteno\u0161anai. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Inform\u0101cijas ties\u012bbas aizsarg\u0101 ar\u012b maz\u0101kuma dal\u012bbniekus.<\/strong> Dal\u012bbnieku ar nelielu l\u012bdzdal\u012bbu nedr\u012bkst no\u0161\u0137irt no zin\u0101\u0161an\u0101m par sabiedr\u012bbu. GmbH dr\u012bkst atteikt inform\u0101ciju, ja t\u0101s snieg\u0161ana p\u0101rk\u0101ptu likum\u0101 noteiktu aizliegumu vai ja dal\u012bbnieks \u013caunpr\u0101t\u012bgi izmanto savas ties\u012bbas. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u0101rbaudes ties\u012bbas ietver dokumentus, kas dal\u012bbniekam nepiecie\u0161ami, lai pien\u0101c\u012bgi \u012bstenotu savas ties\u012bbas.<\/strong> Tie ietver gada p\u0101rskatus, gr\u0101matved\u012bbas dokumentus, dal\u012bbnieku l\u0113mumus, GmbH l\u012bgumus, dokumentus par liel\u0101m invest\u012bcij\u0101m, saist\u012bb\u0101m, pras\u012bjumiem, r\u012bkot\u0101jdirektoru atalgojumu, nor\u0113\u0137inu kontiem un dokumentus par neparastiem dar\u012bjumiem.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH nedr\u012bkst patva\u013c\u012bgi ierobe\u017eot inform\u0101cijas ties\u012bbas.<\/strong> Ierobe\u017eojumi sabiedr\u012bbas l\u012bgum\u0101 ir pie\u013caujami tikai \u0161aur\u0101s likum\u0101 noteikt\u0101s robe\u017e\u0101s. Atteikums ir iesp\u0113jams tikai tad, ja inform\u0101cijas piepras\u012bjums ir ties\u012bbu \u013caunpr\u0101t\u012bga izmanto\u0161ana, tam pretrun\u0101 ir likum\u0101 noteikti konfidencialit\u0101tes pien\u0101kumi vai tiek apdraud\u0113tas konkr\u0113tas GmbH intereses. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterpflichten-treuepflicht-und-stimmrechtsmissbrauch\">Dal\u012bbnieku pien\u0101kumi, lojalit\u0101tes pien\u0101kums un balssties\u012bbu \u013caunpr\u0101t\u012bga izmanto\u0161ana<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013ca uzliek ne tikai ties\u012bbas, bet ar\u012b pien\u0101kumus.<\/strong> Svar\u012bg\u0101kais pien\u0101kums ir uz\u0146emt\u0101 pamatkapit\u0101la ieguld\u012bjuma veik\u0161ana. Dal\u012bbniekam ir j\u0101iemaks\u0101 nol\u012bgt\u0101 summa saska\u0146\u0101 ar sabiedr\u012bbas l\u012bguma un dibin\u0101\u0161anas noteikumiem. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ja pamatkapit\u0101la ieguld\u012bjums nav piln\u012bb\u0101 iemaks\u0101ts, dal\u012bbnieks joproj\u0101m ir pien\u0101kums veikt atliku\u0161o maks\u0101jumu.<\/strong> \u0160is pien\u0101kums aizsarg\u0101 GmbH un t\u0101s kreditorus. Sabiedr\u012bbai j\u0101sp\u0113j pa\u013cauties uz to, ka uz\u0146emtais kapit\u0101ls faktiski ir pieejams. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>L\u012bdztekus tam katram dal\u012bbniekam ir lojalit\u0101tes pien\u0101kums.<\/strong> \u012astenojot savas ties\u012bbas, vi\u0146am ir j\u0101\u0146em v\u0113r\u0101 GmbH un p\u0101r\u0113jo dal\u012bbnieku intereses. \u0160is pien\u0101kums ir sp\u0113k\u0101 balsojumos, inform\u0101cijas piepras\u012bjumos, da\u013cu atsavin\u0101\u0161an\u0101, konkurences situ\u0101cij\u0101s un dal\u012bbnieku str\u012bdos. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Lojalit\u0101tes pien\u0101kums aizliedz savt\u012bgu r\u012bc\u012bbu uz GmbH r\u0113\u0137ina.<\/strong> Dal\u012bbnieks nedr\u012bkst izmantot savu statusu, lai blo\u0137\u0113tu sabiedr\u012bbu, \u013caunpr\u0101t\u012bgi izmantotu komercnosl\u0113pumus, bez pamatota iemesla kav\u0113tu l\u0113mumu pie\u0146em\u0161anu vai m\u0113r\u0137tiec\u012bgi kait\u0113tu p\u0101r\u0113jiem dal\u012bbniekiem.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Balssties\u012bbu \u013caunpr\u0101t\u012bga izmanto\u0161ana notiek tad, ja dal\u012bbnieks savas balssties\u012bbas izmanto pret\u0113ji to m\u0113r\u0137im.<\/strong> Tas var notikt, ja vair\u0101kums pie\u0146em l\u0113mumu tikai t\u0101d\u0113\u013c, lai nost\u0101d\u012btu neizdev\u012bg\u0101 st\u0101vokl\u012b maz\u0101kuma dal\u012bbnieku. Tas var notikt ar\u012b tad, ja maz\u0101kuma dal\u012bbnieks bez pamatota iemesla blo\u0137\u0113 nepiecie\u0161amu l\u0113mumu. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dal\u012bbnieka pien\u0101kumi nodro\u0161ina, ka GmbH saglab\u0101 r\u012bc\u012bbsp\u0113ju.<\/strong> T\u0101das ties\u012bbas k\u0101 balssties\u012bbas, inform\u0101cija un dal\u012bba pe\u013c\u0146\u0101 dr\u012bkst tikt izmantotas. Ta\u010du t\u0101s ir j\u0101\u012bsteno t\u0101, lai tiktu iev\u0113rots likums, sabiedr\u012bbas l\u012bgums un pamatotas GmbH intereses. <\/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\">\u201eTies\u012bbas un pien\u0101kumi kapit\u0101la da\u013cas gad\u012bjum\u0101 vienm\u0113r past\u0101v l\u012bdz\u0101s. Tam, kur\u0161 v\u0113las ietekmi un dal\u012bbu pe\u013c\u0146\u0101, ir j\u0101iev\u0113ro ar\u012b korporat\u012bvo ties\u012bbu noteikumi. \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-entstehung-und-firmenbucheintragung-des-geschaftsanteils\">Kapit\u0101la da\u013cas ra\u0161an\u0101s un ierakst\u012b\u0161ana uz\u0146\u0113mumu re\u0123istr\u0101<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013ca rodas ar sabiedr\u012bbas l\u012bgumu un sp\u0113k\u0101 eso\u0161u GmbH dibin\u0101\u0161anu.<\/strong> Sabiedr\u012bbas l\u012bgum\u0101 tiek noteikts, kuras personas k\u013c\u016bst par dal\u012bbniekiem un k\u0101dus pamatkapit\u0101la ieguld\u012bjumus t\u0101s uz\u0146emas. No t\u0101 izriet, kuram pien\u0101kas kura kapit\u0101la da\u013ca GmbH. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>L\u012bdz ar GmbH ierakst\u012b\u0161anu uz\u0146\u0113mumu re\u0123istr\u0101 sabiedr\u012bba s\u0101k past\u0101v\u0113t k\u0101 atsevi\u0161\u0137a juridiska persona.<\/strong> No \u0161\u012b br\u012b\u017ea GmbH pati var ieg\u016bt ties\u012bbas, sl\u0113gt l\u012bgumus, tai var pieder\u0113t manta un t\u0101 var uz\u0146emties saist\u012bbas. Dal\u012bbnieki tiesiski paliek no\u0161\u0137irti no GmbH. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirkung-der-eintragung-im-firmenbuch\">Ieraksta uz\u0146\u0113mumu re\u0123istr\u0101 tiesisk\u0101s sekas<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Uz\u0146\u0113mumu re\u0123istram GmbH kapit\u0101la da\u013cu gad\u012bjum\u0101 nav tikai pier\u0101d\u012b\u0161anas funkcija.<\/strong> Attiec\u012bb\u0101s ar GmbH par dal\u012bbnieku tiek uzskat\u012bta tikai t\u0101 persona, kura uz\u0146\u0113mumu re\u0123istr\u0101 ir ierakst\u012bta k\u0101 dal\u012bbnieks. T\u0101p\u0113c GmbH balssties\u012bbas, ties\u012bbas uz pe\u013c\u0146u, inform\u0101cijas ties\u012bbas un iel\u016bgumus uz dal\u012bbnieku sapulci dr\u012bkst saist\u012bt ar uz\u0146\u0113mumu re\u0123istra datiem. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u0113c da\u013cu atsavin\u0101\u0161anas ar notari\u0101lo aktu vien nepietiek dal\u012bbnieka ties\u012bbu praktiskai \u012bsteno\u0161anai.<\/strong> Par izmai\u0146\u0101m dal\u012bbnieku sast\u0101v\u0101 ir j\u0101pazi\u0146o uz\u0146\u0113mumu re\u0123istram. Kam\u0113r ieguv\u0113js nav ierakst\u012bts uz\u0146\u0113mumu re\u0123istr\u0101, GmbH var turpin\u0101t uzskat\u012bt iepriek\u0161\u0113jo dal\u012bbnieku par dal\u012bbnieku. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ieguv\u0113jam turkl\u0101t ir j\u0101p\u0101rbauda neizpild\u012btie saist\u012bbu pien\u0101kumi.<\/strong> Par kav\u0113tiem maks\u0101jumiem, kas past\u0101v p\u0101rejas pieteik\u0161anas br\u012bd\u012b, ieguv\u0113js atbild kop\u0101 ar ties\u012bbu priek\u0161teci. T\u0101p\u0113c pirms da\u013cu pirk\u0161anas ir j\u0101noskaidro, vai pamatkapit\u0101la ieguld\u012bjums ir piln\u012bb\u0101 iemaks\u0101ts un vai no sabiedr\u012bbas l\u012bguma izriet citi maks\u0101\u0161anas pien\u0101kumi. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenhang-zwischen-geschaftsanteil-und-beteiligungsquote\">Saikne starp kapit\u0101la da\u013cu un l\u012bdzdal\u012bbas kvotu<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013ca un l\u012bdzdal\u012bbas da\u013ca ir cie\u0161i saist\u012btas, ta\u010du t\u0101s nav viens un tas pats.<\/strong> Kapit\u0101la da\u013ca ir dal\u012bbnieka kop\u0113jais tiesiskais statuss. L\u012bdzdal\u012bbas da\u013ca ir matem\u0101tiskais procents, kas izriet no vi\u0146a pamatkapit\u0101la ieguld\u012bjuma attiec\u012bb\u0101 pret pamatkapit\u0101lu. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>L\u012bdzdal\u012bbas da\u013ca par\u0101da l\u012bdzdal\u012bbas ekonomisko apm\u0113ru.<\/strong> T\u0101 pasaka, vai dal\u012bbniekam pieder 10 %, 25 %, 50 %, 75 % vai 100 % no GmbH. \u0160is procents ir svar\u012bgs pe\u013c\u0146as sadalei, da\u013cas v\u0113rt\u012bbai, balsu svaram un ietekmei uz dal\u012bbnieku l\u0113mumiem. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013ca sniedzas t\u0101l\u0101k.<\/strong> T\u0101 ietver ar\u012b ties\u012bbas un pien\u0101kumus, kas nesast\u0101v tikai no procentu\u0101la skait\u013ca. Tie ietver inform\u0101cijas ties\u012bbas, dal\u012bbu dal\u012bbnieku sapulc\u0113, lojalit\u0101tes pien\u0101kumu, ieguld\u012bjumu veik\u0161anas pien\u0101kumu un l\u012bgum\u0101 noteiktas \u012bpa\u0161as ties\u012bbas vai ierobe\u017eojumus. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sabiedr\u012bbas l\u012bgums var main\u012bt saikni starp da\u013cu un ties\u012bb\u0101m.<\/strong> Taj\u0101 var noteikt, piem\u0113ram, citu pe\u013c\u0146as sadali, \u012bpa\u0161as piekri\u0161anas pras\u012bbas, pirmpirkuma ties\u012bbas, p\u0101r\u0146em\u0161anas ties\u012bbas vai at\u0161\u0137ir\u012bgas balssties\u012bbas. T\u0101p\u0113c ar l\u012bdzdal\u012bbas da\u013cu vien nepietiek, lai piln\u012bb\u0101 nov\u0113rt\u0113tu dal\u012bbnieka faktisko statusu. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ubertragung-von-geschaftsanteilen\">Kapit\u0101lda\u013cu nodo\u0161ana<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH kapit\u0101la da\u013cas pamat\u0101 ir atsavin\u0101mas un mantojamas.<\/strong> T\u0101d\u0113j\u0101di dal\u012bbnieks var savu kapit\u0101la da\u013cu p\u0101rdot, d\u0101vin\u0101t vai n\u0101ves gad\u012bjum\u0101 nodot saviem mantiniekiem.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Atsavin\u0101\u0161anai starp dz\u012bvajiem <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P76\/NOR40233217\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7<\/strong> <strong>76<\/strong> <strong>GmbHG<\/strong><\/a><strong> pamat\u0101 prasa notari\u0101lo aktu.<\/strong> Tas attiecas uz p\u0101rdo\u0161anu, d\u0101vin\u0101\u0161anu un vieno\u0161anos, ar kuru dal\u012bbnieks ap\u0146emas v\u0113l\u0101k veikt atsavin\u0101\u0161anu. Ar vienk\u0101r\u0161u rakstisku l\u012bgumu bez nepiecie\u0161am\u0101s formas nepietiek. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sabiedr\u012bbas l\u012bgum\u0101 var noteikt papildu priek\u0161noteikumus.<\/strong> Taj\u0101 var noteikt, ka atsavin\u0101\u0161ana ir pie\u013caujama tikai ar sabiedr\u012bbas, dal\u012bbnieku sapulces, atsevi\u0161\u0137u dal\u012bbnieku vai noteikta vair\u0101kuma piekri\u0161anu. \u0160\u0101di noteikumi ir paredz\u0113ti, lai nov\u0113rstu jaunu personu iek\u013c\u016b\u0161anu dal\u012bbnieku lok\u0101 bez kontroles. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u0101p\u0113c pirms katras da\u013cu atsavin\u0101\u0161anas vispirms ir j\u0101p\u0101rbauda sabiedr\u012bbas l\u012bgums,<\/strong> vai taj\u0101 nav ietvertas piekri\u0161anas klauzulas, pirmpirkuma ties\u012bbas, p\u0101r\u0146em\u0161anas ties\u012bbas, l\u012bdzp\u0101rdo\u0161anas pien\u0101kumi vai atsavin\u0101\u0161anas pien\u0101kumi. \u0160ie noteikumi nosaka, vai v\u0113lamais ieguv\u0113js faktiski var p\u0101r\u0146emt kapit\u0101la da\u013cu. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u0113c sp\u0113k\u0101 eso\u0161as atsavin\u0101\u0161anas par izmai\u0146\u0101m dal\u012bbnieku sast\u0101v\u0101 ir j\u0101pazi\u0146o uz\u0146\u0113mumu re\u0123istram.<\/strong> Tikai tad GmbH ir skaidri dokument\u0113ts, kur\u0161 ir dal\u012bbnieks un kur\u0161 var \u012bstenot ties\u012bbas, kas izriet no kapit\u0101la da\u013cas. T\u0101p\u0113c l\u012bgumam, piekri\u0161anai un pieteikumam uz\u0146\u0113mumu re\u0123istram ir j\u0101saskan. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ablauf-der-anteilsubertragung\">Da\u013cu atsavin\u0101\u0161anas process<\/h3>\n\n<ol class=\"wp-block-list\">\n<li>Sabiedr\u012bbas l\u012bguma p\u0101rbaude.<\/li>\n\n\n\n<li>Piekri\u0161anas pras\u012bbu noteik\u0161ana.<\/li>\n\n\n\n<li>Pirkuma cenas un atskaites datuma noteik\u0161ana.<\/li>\n\n\n\n<li>Neapmaks\u0101to pamatkapit\u0101la ieguld\u012bjumu p\u0101rbaude.<\/li>\n\n\n\n<li>Ties\u012bbu uz pe\u013c\u0146u noregul\u0113\u0161ana k\u0101rt\u0113jam finan\u0161u gadam.<\/li>\n\n\n\n<li>Atsavin\u0101\u0161anas l\u012bguma sagatavo\u0161ana notari\u0101l\u0101 akta form\u0101.<\/li>\n\n\n\n<li>Pieteikuma iesnieg\u0161ana uz\u0146\u0113mumu re\u0123istram par izmai\u0146\u0101m dal\u012bbnieku sast\u0101v\u0101.<\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\" id=\"h-uberblick-uber-zustimmungserfordernisse\">P\u0101rskats par piekri\u0161anas pras\u012bb\u0101m<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Tas, vai atsavin\u0101\u0161anai ir nepiecie\u0161ama piekri\u0161ana, ir noteikts sabiedr\u012bbas l\u012bgum\u0101.<\/strong> Ja sabiedr\u012bbas l\u012bgum\u0101 nav piekri\u0161anas klauzulas, ir sp\u0113k\u0101 likum\u0101 noteikt\u0101s formas pras\u012bbas. Ja taj\u0101 ir piekri\u0161anas klauzula, piekri\u0161ana j\u0101dod tie\u0161i tai instit\u016bcijai vai personai, kas min\u0113ta l\u012bgum\u0101. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Piekri\u0161ana var b\u016bt da\u017e\u0101di noform\u0113ta.<\/strong> Sabiedr\u012bbas l\u012bgum\u0101 var tikt pras\u012bta dal\u012bbnieku sapulces piekri\u0161ana. Taj\u0101 var paredz\u0113t ar\u012b visu dal\u012bbnieku, noteikta vair\u0101kuma vai viena v\u0101rd\u0101 nosaukta dal\u012bbnieka piekri\u0161anu. Iz\u0161\u0137iro\u0161s vienm\u0113r ir prec\u012bzs sabiedr\u012bbas l\u012bguma formul\u0113jums.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u0160\u0101du ierobe\u017eojumu sauc par vinkul\u0101ciju.<\/strong> T\u0101 noz\u012bm\u0113, ka kapit\u0101la da\u013cu nevar br\u012bvi atsavin\u0101t jebkurai personai. T\u0101d\u0113j\u0101di GmbH sp\u0113j kontrol\u0113t dal\u012bbnieku loku un nov\u0113rst nev\u0113lamas l\u012bdzdal\u012bbas attiec\u012bbas. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ja tr\u016bkst nepiecie\u0161am\u0101s piekri\u0161anas, ieguv\u0113js nevar dro\u0161i \u012bstenot savas dal\u012bbnieka ties\u012bbas attiec\u012bb\u0101 pret GmbH.<\/strong> Praks\u0113 tas noved pie str\u012bdiem par balssties\u012bb\u0101m, ties\u012bb\u0101m uz pe\u013c\u0146u, ierakst\u012b\u0161anu uz\u0146\u0113mumu re\u0123istr\u0101 un atsavin\u0101\u0161anas sp\u0113k\u0101 esam\u012bbu.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ja sabiedr\u012bba atsaka piekri\u0161anu bez pietiekama pamata, uz\u0146\u0113mumu re\u0123istra tiesa var at\u013caut atsavin\u0101\u0161anu.<\/strong> Priek\u0161noteikums tam ir, ka pamatkapit\u0101la ieguld\u012bjums ir piln\u012bb\u0101 iemaks\u0101ts, nav pietiekama pamata atteikumam un atsavin\u0101\u0161ana var notikt, nekait\u0113jot sabiedr\u012bbai, p\u0101r\u0113jiem dal\u012bbniekiem un kreditoriem.<\/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\">\u201eTo, vai da\u013cu faktiski var atsavin\u0101t, bie\u017ei vien neiz\u0161\u0137ir pirk\u0161anas v\u0113lme vien, bet vispirms sabiedr\u012bbas l\u012bgums.\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<h3 class=\"wp-block-heading\" id=\"h-verkauf-schenkung-und-erbfall\">P\u0101rdo\u0161ana, d\u0101vin\u0101\u0161ana un mantojums<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013cu var p\u0101rdot, d\u0101vin\u0101t vai mantot.<\/strong> P\u0101rdo\u0161anas gad\u012bjum\u0101 ieguv\u0113js maks\u0101 pirkuma cenu. Savuk\u0101rt d\u0101vin\u0101jums ir bezatl\u012bdz\u012bbas dar\u012bjums. Mantojuma gad\u012bjum\u0101 kapit\u0101la da\u013ca kop\u0101 ar mantojuma masu p\u0101riet mantiniekam vai mantinieku kop\u012bbai. Sabiedr\u012bbas l\u012bgum\u0101 var noregul\u0113t, k\u0101das sekas uz l\u012bdzdal\u012bbu atst\u0101j n\u0101ves gad\u012bjums.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u0101rdo\u0161anas gad\u012bjum\u0101 ir skaidri j\u0101noregul\u0113 pirkuma cena, atskaites datums, ties\u012bbas uz pe\u013c\u0146u un atbild\u012bba par neapmaks\u0101tiem ieguld\u012bjumiem.<\/strong> Mantiniekiem ir j\u0101p\u0101rbauda, vai sabiedr\u012bbas l\u012bgum\u0101 ir ietvertas p\u0113ctec\u012bbas klauzulas, atsavin\u0101\u0161anas pien\u0101kumi vai kompens\u0101cijas noteikumi. D\u0101vin\u0101juma gad\u012bjum\u0101 papildus korporat\u012bvo ties\u012bbu sp\u0113k\u0101 esam\u012bbai ir j\u0101p\u0101rbauda ar\u012b nodok\u013cu ties\u012bbu zi\u0146o\u0161anas pien\u0101kumi. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-veranderung-und-belastung-von-geschaftsanteilen\">Kapit\u0101la da\u013cu izmai\u0146as un apgr\u016btin\u0101\u0161ana<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013cas GmbH past\u0101v\u0113\u0161anas laik\u0101 var main\u012bties.<\/strong> Tas notiek, piem\u0113ram, da\u013cu atsavin\u0101\u0161anas, da\u013c\u0113jas atsavin\u0101\u0161anas, pamatkapit\u0101la palielin\u0101\u0161anas, dal\u012bbnieka izst\u0101\u0161an\u0101s vai jauna dal\u012bbnieka iest\u0101\u0161an\u0101s rezult\u0101t\u0101. Katra izmai\u0146a var ietekm\u0113t pe\u013c\u0146as sadali, balssties\u012bbas, kontroli un l\u012bdzdal\u012bbas v\u0113rt\u012bbu. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013cas izmai\u0146as vienm\u0113r skar dal\u012bbnieku strukt\u016bru.<\/strong> Ja iest\u0101jas jauns dal\u012bbnieks, main\u0101s to personu loks, kuras pie\u0146em l\u0113mumus dal\u012bbnieku sapulc\u0113. Ja eso\u0161ais dal\u012bbnieks palielina savu l\u012bdzdal\u012bbu, bie\u017ei main\u0101s balsu svars un ekonomisk\u0101 ietekme. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013cas var tikt ar\u012b apgr\u016btin\u0101tas.<\/strong> Apgr\u016btin\u0101jums noz\u012bm\u0113, ka da\u013ca tiek izmantota k\u0101 nodro\u0161in\u0101jums vai ekonomiska dar\u012bjuma pamats. Tie ietver ie\u0137\u012bl\u0101\u0161anu, fiduci\u0101ro p\u0101rvald\u012bbu, ekonomisko l\u012bdzdal\u012bbu, p\u0101r\u0146em\u0161anas ties\u012bbas, pirmpirkuma ties\u012bbas un l\u012bdzp\u0101rdo\u0161anas ties\u012bbas. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sabiedr\u012bbas l\u012bgums nosaka, k\u0101das izmai\u0146as un apgr\u016btin\u0101jumi ir pie\u013caujami.<\/strong> Taj\u0101 var b\u016bt ietverti piekri\u0161anas pien\u0101kumi, atsavin\u0101\u0161anas ierobe\u017eojumi, pirmpirkuma ties\u012bbas, p\u0101r\u0146em\u0161anas ties\u012bbas un kompens\u0101cijas noteikumi. T\u0101p\u0113c katra pl\u0101not\u0101 izmai\u0146a vispirms ir j\u0101p\u0101rbauda saska\u0146\u0101 ar sabiedr\u012bbas l\u012bgumu. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Neskaidrs noform\u0113jums \u0101tri noved pie str\u012bdiem.<\/strong> Konflikti rodas galvenok\u0101rt par to, vai atsavin\u0101\u0161ana ir sp\u0113k\u0101, kur\u0161 dr\u012bkst balsot, kuram pien\u0101kas pe\u013c\u0146a, kur\u0161 var piepras\u012bt inform\u0101ciju un k\u0101da v\u0113rt\u012bba ir sp\u0113k\u0101 kompens\u0101cijai. Skaidri l\u012bguma noteikumi nov\u0113r\u0161 to, ka l\u012bdzdal\u012bbas izmai\u0146as blo\u0137\u0113 GmbH darb\u012bbu. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-teilung-zusammenlegung-und-kapitalerhohung\">Sadal\u012b\u0161ana, apvieno\u0161ana un pamatkapit\u0101la palielin\u0101\u0161ana<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Da\u013c\u0113ja atsavin\u0101\u0161ana notiek tad, ja dal\u012bbnieks atsavina tikai da\u013cu no savas l\u012bdzdal\u012bbas.<\/strong> T\u0101d\u0113j\u0101di GmbH var iest\u0101ties jauns dal\u012bbnieks vai eso\u0161ais dal\u012bbnieks var palielin\u0101t savu l\u012bdzdal\u012bbu. Ar\u012b da\u013c\u0113jas atsavin\u0101\u0161anas gad\u012bjum\u0101 ir sp\u0113k\u0101 formas pras\u012bbas, piekri\u0161anas pras\u012bbas un pieteik\u0161ana uz\u0146\u0113mumu re\u0123istram. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ja jauns dal\u012bbnieks iest\u0101jas da\u013c\u0113jas atsavin\u0101\u0161anas ce\u013c\u0101, vi\u0146am rodas patst\u0101v\u012bgs dal\u012bbnieka statuss.<\/strong> Vi\u0146\u0161 ieg\u016bst balssties\u012bbas, ties\u012bbas uz pe\u013c\u0146u, inform\u0101cijas ties\u012bbas un pien\u0101kumus atbilsto\u0161i savai p\u0101r\u0146emtajai l\u012bdzdal\u012bbai. Vienlaikus main\u0101s l\u012bdz\u0161in\u0113j\u0101 dal\u012bbnieka l\u012bdzdal\u012bbas da\u013ca. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ar\u012b pamatkapit\u0101la palielin\u0101\u0161ana var main\u012bt l\u012bdzdal\u012bbas attiec\u012bbas.<\/strong> Ja visi dal\u012bbnieki uz\u0146emas jaunus pamatkapit\u0101la ieguld\u012bjumus l\u012bdz\u0161in\u0113j\u0101 proporcij\u0101, l\u012bdzdal\u012bbas da\u013cas paliek nemain\u012bgas. Ja papildu kapit\u0101lu uz\u0146emas tikai viens dal\u012bbnieks, vi\u0146a da\u013ca palielin\u0101s, savuk\u0101rt p\u0101r\u0113jo dal\u012bbnieku da\u013cas samazin\u0101s. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verpfandung-treuhand-und-wirtschaftliche-bedeutung\">Ie\u0137\u012bl\u0101\u0161ana, fiduci\u0101r\u0101 p\u0101rvald\u012bba un ekonomisk\u0101 noz\u012bme<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013cu var ne tikai atsavin\u0101t, bet ar\u012b ie\u0137\u012bl\u0101t.<\/strong> Ie\u0137\u012bl\u0101\u0161anas gad\u012bjum\u0101 da\u013ca kalpo k\u0101 pras\u012bjuma nodro\u0161in\u0101jums. Dal\u012bbnieks paliek kapit\u0101la da\u013cas \u012bpa\u0161nieks, savuk\u0101rt \u0137\u012blas \u0146\u0113m\u0113js ieg\u016bst nodro\u0161in\u0101juma ties\u012bbas. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ie\u0137\u012bl\u0101\u0161ana autom\u0101tiski nepadara \u0137\u012blas \u0146\u0113m\u0113ju par dal\u012bbnieku.<\/strong> Vi\u0146\u0161 neieg\u016bst balssties\u012bbas, ties\u012bbas uz pe\u013c\u0146u vai inform\u0101cijas ties\u012bbas attiec\u012bb\u0101 pret GmbH. \u0160\u012bs ties\u012bbas paliek dal\u012bbniekam, kam\u0113r kapit\u0101la da\u013ca netiek p\u0101rdota un sp\u0113k\u0101 eso\u0161\u0101 k\u0101rt\u0101 atsavin\u0101ta. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Fiduci\u0101r\u0101s p\u0101rvald\u012bbas gad\u012bjum\u0101 viena persona uz \u0101ru tur kapit\u0101la da\u013cu sav\u0101 v\u0101rd\u0101, bet ekonomiski citas personas lab\u0101.<\/strong> Fiduci\u0101r\u0101s p\u0101rvald\u012bbas l\u012bgum\u0101 ir j\u0101nosaka, kur\u0161 dr\u012bkst dot nor\u0101d\u012bjumus, kuram pien\u0101kas pe\u013c\u0146a, kur\u0161 sedz izmaksas, k\u0101 tiek \u012bstenotas balssties\u012bbas un kad da\u013ca ir j\u0101izdod vai j\u0101atsavina.<\/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\">\u201eKapit\u0101la da\u013ca var kalpot k\u0101 nodro\u0161in\u0101jums, ta\u010du t\u0101 paliek korporat\u012bvo ties\u012bbu poz\u012bcija. T\u0101p\u0113c iz\u0161\u0137iro\u0161a ir ne tikai ekonomisk\u0101 v\u0113rt\u012bba, bet ar\u012b tiesisk\u0101 realiz\u0113jam\u012bba. \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<h3 class=\"wp-block-heading\" id=\"h-eigene-geschaftsanteile-der-gmbh\">GmbH pa\u0161u kapit\u0101la da\u013cas<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH pamat\u0101 nedr\u012bkst ieg\u016bt savas kapit\u0101la da\u013cas vai \u0146emt t\u0101s k\u0101 \u0137\u012blu.<\/strong> \u0160\u0101da ieg\u016b\u0161ana saska\u0146\u0101 ar <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P81\/NOR40091658\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 81. pantu<\/a> ir aizliegta un sp\u0113k\u0101 neeso\u0161a. Iemesls ir kapit\u0101la saglab\u0101\u0161ana: sabiedr\u012bbas mantu nedr\u012bkst izmantot, lai v\u0101jin\u0101tu savu l\u012bdzdal\u012bbas strukt\u016bru vai \u013cautu sabiedr\u012bbas mantai bez re\u0101las pretv\u0113rt\u012bbas nopl\u016bst pie dal\u012bbniekiem. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pie\u013caujama paliek tikai likum\u0101 min\u0113t\u0101 ieg\u016b\u0161ana piedzi\u0146as ce\u013c\u0101.<\/strong> Tas attiecas uz gad\u012bjumiem, kad GmbH piedzen savus pras\u012bjumus. \u0100rpus \u0161\u012b iz\u0146\u0113muma kapit\u0101la da\u013ca tiesiski nep\u0101riet GmbH \u012bpa\u0161um\u0101. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einziehung-ausschluss-und-verlust-von-geschaftsanteilen\">Kapit\u0101la da\u013cu anul\u0113\u0161ana, izsl\u0113g\u0161ana un zaud\u0113\u0161ana<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013cu var ne tikai atsavin\u0101t, bet \u012bpa\u0161os gad\u012bjumos ar\u012b zaud\u0113t.<\/strong> Tas attiecas galvenok\u0101rt uz gad\u012bjumiem, kad sabiedr\u012bbas l\u012bgum\u0101 ir paredz\u0113ta anul\u0113\u0161ana, atsavin\u0101\u0161anas pien\u0101kums vai izsl\u0113g\u0161anas meh\u0101nisms. \u0160\u0101di noteikumi b\u016btiski skar dal\u012bbnieka statusu, t\u0101p\u0113c tiem j\u0101b\u016bt skaidri formul\u0113tiem. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Anul\u0113\u0161ana izbeidz attiec\u012bg\u0101 dal\u012bbnieka l\u012bdzdal\u012bbu.<\/strong> Sabiedr\u012bbas l\u012bgum\u0101 ir j\u0101nosaka, k\u0101du iemeslu d\u0113\u013c anul\u0113\u0161ana ir pie\u013caujama, kur\u0161 par to lemj, k\u0101 tiek apr\u0113\u0137in\u0101ta kompens\u0101cija un kad iest\u0101jas maks\u0101juma termi\u0146\u0161. Bez skaidra regul\u0113juma rodas str\u012bdi par sp\u0113k\u0101 esam\u012bbu, nov\u0113rt\u0113\u0161anu un kompens\u0101cijas apm\u0113ru. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-steuerliche-folgen-bei-verkauf-schenkung-und-ausschuttung\">Nodok\u013cu sekas p\u0101rdo\u0161anas, d\u0101vin\u0101\u0161anas un pe\u013c\u0146as sadales gad\u012bjum\u0101<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kapit\u0101la da\u013cas var izrais\u012bt nodok\u013cu sekas.<\/strong> Tas attiecas uz p\u0101rdo\u0161anu, d\u0101vin\u0101\u0161anu, pe\u013c\u0146as sadali, reorganiz\u0101ciju un uz\u0146\u0113muma p\u0113ctec\u012bbu. T\u0101p\u0113c nodok\u013cu p\u0101rbaude b\u016btu j\u0101veic pirms tiesisk\u0101s \u012bsteno\u0161anas, jo v\u0113l\u0101kas korekcijas ir d\u0101rgas vai iesp\u0113jamas tikai ierobe\u017eot\u0101 apm\u0113r\u0101. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u0101rdodot kapit\u0101la da\u013cu, var rasties ar nodokli apliekams atsavin\u0101\u0161anas ien\u0101kums.<\/strong> Iz\u0161\u0137iro\u0161a ir starp\u012bba starp nodok\u013cu zi\u0146\u0101 b\u016btisko ieg\u0101des v\u0113rt\u012bbu un p\u0101rdo\u0161anas ie\u0146\u0113mumiem. Papildus var b\u016bt b\u016btiski blakus izdevumi, iepriek\u0161\u0113jie ieguld\u012bjumi, l\u012bdzdal\u012bbas ilgums un p\u0101rdev\u0113ja nodok\u013cu statuss. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>D\u0101vin\u0101juma gad\u012bjum\u0101 uzman\u012bbas centr\u0101 ir bezatl\u012bdz\u012bbas atsavin\u0101\u0161ana.<\/strong> Tom\u0113r ir j\u0101p\u0101rbauda zi\u0146o\u0161anas pien\u0101kumi, dokument\u0113\u0161anas pien\u0101kumi un v\u0113l\u0101k\u0101s nodok\u013cu sekas. Turkl\u0101t kapit\u0101la da\u013cas v\u0113rt\u012bbai j\u0101b\u016bt izsekojami noteiktai. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pe\u013c\u0146as sadalei no GmbH tiek piem\u0113roti nodok\u013cu noteikumi.<\/strong> Fizisk\u0101m person\u0101m galvenok\u0101rt ir j\u0101p\u0101rbauda, k\u0101ds kapit\u0101la ien\u0101kuma nodoklis tiek piem\u0113rots un vai \u012bpa\u0161i apst\u0101k\u013ci prasa cit\u0101du nodok\u013cu re\u017e\u012bmu.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Uz\u0146\u0113muma p\u0113ctec\u012bbas un reorganiz\u0101cijas gad\u012bjum\u0101 nodok\u013cu ties\u012bb\u0101m, sabiedr\u012bbas l\u012bgumam un ekonomiskajam m\u0113r\u0137im ir j\u0101saskan.<\/strong> Tas attiecas, piem\u0113ram, uz holdinga strukt\u016br\u0101m, atsavin\u0101\u0161anu tuviniekiem un l\u012bdzdal\u012bbas p\u0101rk\u0101rto\u0161anu.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pirms katras da\u013cu mai\u0146as b\u016btu j\u0101p\u0101rbauda pirkuma cena, atskaites datums, ties\u012bbas uz pe\u013c\u0146u, nor\u0113\u0137inu konti, neapmaks\u0101tie ieguld\u012bjumi, kompens\u0101cija un pe\u013c\u0146as sadale.<\/strong> Tikai t\u0101 var izvair\u012bties no t\u0101, ka korporat\u012bvo ties\u012bbu zi\u0146\u0101 efekt\u012bvs risin\u0101jums k\u013c\u016bst nodok\u013cu zi\u0146\u0101 neizdev\u012bgs.<\/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>GmbH kapit\u0101la da\u013cas no pirm\u0101 acu uzmetiena \u0161\u0137iet skaidri noregul\u0113tas. Tom\u0113r praks\u0113 \u0101tri vien rodas neskaidr\u012bbas. <\/strong>  Pat nelielas k\u013c\u016bdas var izrais\u012bt <strong>tiesiskus vai saimnieciskus zaud\u0113jumus<\/strong>, piem\u0113ram, veidojot sabiedr\u012bbas l\u012bgumu vai veicot v\u0113l\u0101kas izmai\u0146as.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u012apa\u0161i svar\u012bgs ir juridiskais atbalsts<\/strong>, ja ir iesaist\u012bti vair\u0101ki dal\u012bbnieki vai ir j\u0101paredz individu\u0101li noteikumi. Tie\u0161i \u0161eit pareizs noform\u0113jums iz\u0161\u0137ir <strong>ietekmi, dro\u0161\u012bbu un saimnieciskos pan\u0101kumus<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>J\u016bsu konkr\u0113t\u0101s priek\u0161roc\u012bbas:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>J\u016bsu kapit\u0101la da\u013cas<\/strong> un sabiedr\u012bbas l\u012bguma tiesiski dro\u0161s noform\u0113jums<\/li>\n\n\n\n<li><strong>Skaidri noteikumi par ties\u012bb\u0101m, pien\u0101kumiem un ietekmes iesp\u0113j\u0101m<\/strong><\/li>\n\n\n\n<li><strong>Konfliktu nov\u0113r\u0161ana starp dal\u012bbniekiem jau no pa\u0161a s\u0101kuma<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eKapit\u0101la da\u013cu gad\u012bjum\u0101 noform\u0113juma kvalit\u0101te parasti par\u0101d\u0101s tikai tad, kad rodas konflikts. T\u0101p\u0113c labas konsult\u0101cijas s\u0101kas iev\u0113rojami agr\u0101k.\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-57bcc484 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq101 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kas ir GmbH kapit\u0101la da\u013cas un ko t\u0101s dod?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kapit\u0101la da\u013cas ir dal\u012bbnieka tiesisk\u0101 l\u012bdzdal\u012bba GmbH. T\u0101s apvieno visas ties\u012bbas un pien\u0101kumus, kas izriet no dal\u012bbnieka statusa. Kapit\u0101la da\u013ca sniedz galvenok\u0101rt l\u012bdzlem\u0161anas ties\u012bbas, piem\u0113ram, dal\u012bbnieku sapulc\u0113, k\u0101 ar\u012b l\u012bdzdal\u012bbu sabiedr\u012bbas ekonomiskajos pan\u0101kumos. Vienlaikus t\u0101 ir saist\u012bta ar pien\u0101kumiem, jo \u012bpa\u0161i saist\u012bb\u0101 ar pamatkapit\u0101la ieguld\u012bjumu un lojalit\u0101tes pien\u0101kumu.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq102 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Vai man var pieder\u0113t vair\u0101kas kapit\u0101la da\u013cas?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pamat\u0101 katram dal\u012bbniekam pien\u0101kas tikai viena kapit\u0101la da\u013ca, pat ja vi\u0146a l\u012bdzdal\u012bba var palielin\u0101ties ar papildu ieguld\u012bjumiem.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq103 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">K\u0101da ir at\u0161\u0137ir\u012bba starp kapit\u0101la da\u013cu un pamatkapit\u0101la ieguld\u012bjumu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pamatkapit\u0101la ieguld\u012bjums ir naudas summa, ko dal\u012bbnieks iegulda GmbH. Savuk\u0101rt kapit\u0101la da\u013ca ir \u0161\u012b dal\u012bbnieka kop\u0113jais tiesiskais statuss sabiedr\u012bb\u0101. Pamatkapit\u0101la ieguld\u012bjums ietekm\u0113 kapit\u0101la da\u013cas lielumu, ta\u010du nav ar to identisks.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq104 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Vai es autom\u0101tiski sa\u0146emu pe\u013c\u0146u, ja man pieder da\u013ca?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u0113. Dal\u012bbniekam nav autom\u0101tisku ties\u012bbu uz katru izmaksu. Iz\u0161\u0137iro\u0161i ir tas, vai past\u0101v bilances pe\u013c\u0146a un k\u0101 dal\u012bbnieki nolemj par pe\u013c\u0146as izlieto\u0161anu. Tikai tad var notikt pe\u013c\u0146as sadale.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq105 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ko lojalit\u0101tes pien\u0101kums noz\u012bm\u0113 praktiski?<\/span><\/div><div class=\"uagb-faq-content\"><p>Lojalit\u0101tes pien\u0101kums noz\u012bm\u0113, ka dal\u012bbnieki savas ties\u012bbas nedr\u012bkst \u012bstenot tikai sav\u0101s interes\u0113s. Vi\u0146iem ir j\u0101\u0146em v\u0113r\u0101 ar\u012b GmbH un p\u0101r\u0113jo dal\u012bbnieku intereses. Praktiski tas noz\u012bm\u0113, piem\u0113ram, ka l\u0113mumi nedr\u012bkst tikt pie\u0146emti \u013caunpr\u0101t\u012bgi un sabiedr\u012bbai nedr\u012bkst tikt nodar\u012bts kait\u0113jums.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq106 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Vai var vienlaikus b\u016bt dal\u012bbnieks un darbinieks?<\/span><\/div><div class=\"uagb-faq-content\"><p>J\u0101. Ir iesp\u0113jams vienlaikus b\u016bt GmbH dal\u012bbniekam un darbiniekam. \u0160\u0101d\u0101 gad\u012bjum\u0101 past\u0101v divas atsevi\u0161\u0137as tiesisk\u0101s attiec\u012bbas \u2013 l\u012bdzdal\u012bba k\u0101 dal\u012bbniekam un darba tiesisk\u0101s attiec\u012bbas. Abas ir tiesiski no\u0161\u0137iramas viena no otras.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq108 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Vai kapit\u0101la da\u013cu var p\u0101rdot, d\u0101vin\u0101t vai ie\u0137\u012bl\u0101t?<\/span><\/div><div class=\"uagb-faq-content\"><p>J\u0101. Kapit\u0101la da\u013cas pamat\u0101 ir atsavin\u0101mas un mantojamas. T\u0101s var p\u0101rdot, d\u0101vin\u0101t vai ie\u0137\u012bl\u0101t. Ie\u0137\u012bl\u0101\u0161anai saska\u0146\u0101 ar likumu nav nepiecie\u0161ams notari\u0101lais akts. Ta\u010du sabiedr\u012bbas l\u012bgum\u0101 var paredz\u0113t papildu ierobe\u017eojumus vai piekri\u0161anas pras\u012bbas.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq107 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Vai atsavin\u0101\u0161anai man vienm\u0113r nepiecie\u0161ams not\u0101rs?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kapit\u0101la da\u013cas atsavin\u0101\u0161anai starp dz\u012bvajiem pamat\u0101 j\u0101. GmbHG 76. panta 2. da\u013ca tam pieprasa notari\u0101lu aktu. Tas attiecas ar\u012b uz vieno\u0161anos, ar kuru dal\u012bbnieks ap\u0146emas veikt cesiju n\u0101kotn\u0113. No t\u0101 j\u0101no\u0161\u0137ir ie\u0137\u012bl\u0101\u0161ana, kurai saska\u0146\u0101 ar GmbHG 76. panta 3. da\u013cu notari\u0101ls akts nav nepiecie\u0161ams. Tas, vai papildus v\u0113l ir nepiecie\u0161ama sabiedr\u012bbas piekri\u0161ana, ir atkar\u012bgs no sabiedr\u012bbas l\u012bguma.    <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq109 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Vai atsavin\u0101\u0161anai vienm\u0113r nepiecie\u0161ama sabiedr\u012bbas piekri\u0161ana un ko dar\u012bt, ja t\u0101 tiek atteikta?<\/span><\/div><div class=\"uagb-faq-content\"><p>Tas, vai ir nepiecie\u0161ama piekri\u0161ana, ir atkar\u012bgs no sabiedr\u012bbas l\u012bguma. Ja piekri\u0161ana ir paredz\u0113ta, ieguv\u0113js bez \u0161\u012bs piekri\u0161anas nevar dro\u0161i \u012bstenot savas dal\u012bbnieka ties\u012bbas attiec\u012bb\u0101 pret GmbH. Ja piekri\u0161ana tiek atteikta bez pietiekama pamata, pie noteiktiem nosac\u012bjumiem var tikt apsv\u0113rta tiesas at\u013cauja.  <\/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":"GmbH kapit\u0101la da\u013cas GmbH kapit\u0101la da\u013ca GmbHG 75. panta izpratn\u0113 ir dal\u012bbnieka kop\u0113j\u0101 tiesisk\u0101 l\u012bdzdal\u012bba sabiedr\u012bb\u0101. T\u0101 ietver ne tikai ties\u012bbas, piem\u0113ram, balssties\u012bbas, ties\u012bbas uz pe\u013c\u0146as da\u013cu vai inform\u0101cijas sa\u0146em\u0161anas &#8230;","protected":false},"author":94,"featured_media":136683,"parent":58367,"menu_order":62,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1334],"tags":[],"class_list":["post-136682","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\/Geschaeftsanteile.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Victoria Schartner","author_link":"https:\/\/harlander-partner.eu\/lv\/author\/victoria-schartner\/"},"uagb_comment_info":0,"uagb_excerpt":"GmbH kapit\u0101la da\u013cas GmbH kapit\u0101la da\u013ca GmbHG 75. panta izpratn\u0113 ir dal\u012bbnieka kop\u0113j\u0101 tiesisk\u0101 l\u012bdzdal\u012bba sabiedr\u012bb\u0101. T\u0101 ietver ne tikai ties\u012bbas, piem\u0113ram, balssties\u012bbas, ties\u012bbas uz pe\u013c\u0146as da\u013cu vai inform\u0101cijas sa\u0146em\u0161anas ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/136682","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\/94"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/comments?post=136682"}],"version-history":[{"count":2,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/136682\/revisions"}],"predecessor-version":[{"id":160110,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/136682\/revisions\/160110"}],"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\/136683"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/media?parent=136682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/categories?post=136682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/tags?post=136682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}