{"id":132441,"date":"2026-04-01T12:00:00","date_gmt":"2026-04-01T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/themelimi-i-shoqerise\/shoqeria-me-pergjegjesi-te-kufizuar-gmbh\/"},"modified":"2026-05-27T19:00:08","modified_gmt":"2026-05-27T17:00:08","slug":"shoqeria-me-pergjegjesi-te-kufizuar-gmbh","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sq\/themelimi-i-shoqerise\/shoqeria-me-pergjegjesi-te-kufizuar-gmbh\/","title":{"rendered":"Shoq\u00ebria me P\u00ebrgjegj\u00ebsi t\u00eb Kufizuar (GmbH)"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Shoq\u00ebria me P\u00ebrgjegj\u00ebsi t\u00eb Kufizuar (GmbH)<\/h2><ul><li><a href=\"#h-rechtsgrundlagen-der-gmbh-in-osterreich\" data-level=\"2\">Bazat ligjore t\u00eb shoq\u00ebris\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar (GmbH) n\u00eb Austri<\/a><\/li><li><a href=\"#h-die-wichtigsten-merkmale-der-gmbh\" data-level=\"2\">Karakteristikat kryesore t\u00eb GmbH-s\u00eb<\/a><ul><li><a href=\"#h-eigene-rechtspersonlichkeit\" data-level=\"3\">Personalitet juridik i pavarur<\/a><\/li><li><a href=\"#h-trennung-von-gesellschaft-und-gesellschafter\" data-level=\"3\">Ndarja midis shoq\u00ebris\u00eb dhe ortak\u00ebve<\/a><\/li><li><a href=\"#h-haftung-mit-dem-gesellschaftsvermogen\" data-level=\"3\">P\u00ebrgjegj\u00ebsia me pasurin\u00eb e shoq\u00ebris\u00eb<\/a><\/li><\/ul><\/li><li><a href=\"#h-wann-eine-gmbh-die-richtige-rechtsform-ist\" data-level=\"2\">Kur nj\u00eb GmbH \u00ebsht\u00eb forma e duhur juridike<\/a><ul><li><a href=\"#h-falle-in-denen-eine-gmbh-nicht-sinnvoll-ist\" data-level=\"3\">Raste kur nj\u00eb GmbH nuk \u00ebsht\u00eb e p\u00ebrshtatshme<\/a><\/li><li><a href=\"#h-vergleich-mit-anderen-gesellschaftsformen\" data-level=\"3\">Krahasim me format e tjera t\u00eb shoq\u00ebrive<\/a><\/li><\/ul><\/li><li><a href=\"#h-stammkapital-stammeinlage-und-geschaftsanteil\" data-level=\"2\">Kapitali themeltar, kontributi themeltar dhe kuota e pjes\u00ebmarrjes<\/a><ul><li><a href=\"#h-bareinzahlung-bei-der-grundung\" data-level=\"3\">Pagesa n\u00eb para gjat\u00eb themelimit<\/a><\/li><li><a href=\"#h-unterschied-zwischen-stammkapital-und-geschaftsvermogen\" data-level=\"3\">Dallimi midis kapitalit themeltar dhe pasuris\u00eb s\u00eb biznesit<\/a><\/li><\/ul><\/li><li><a href=\"#h-gesellschaftsvertrag-der-gmbh\" data-level=\"2\">Kontrata e shoq\u00ebris\u00eb e GmbH-s\u00eb<\/a><ul><li><a href=\"#h-pflichtinhalte-des-gesellschaftsvertrags\" data-level=\"3\">P\u00ebrmbajtjet e detyrueshme t\u00eb kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb<\/a><\/li><li><a href=\"#h-weitere-regelungsinhalte\" data-level=\"3\">P\u00ebrmbajtje t\u00eb tjera rregulluese<\/a><\/li><\/ul><\/li><li><a href=\"#h-gmbh-grunden-in-osterreich\" data-level=\"2\">Themelimi i nj\u00eb GmbH-je n\u00eb Austri<\/a><ul><li><a href=\"#h-ablauf-der-grundung-schritt-fur-schritt\" data-level=\"3\">Procesi i themelimit hap pas hapi<\/a><\/li><li><a href=\"#h-gmbh-in-grundung-vor-der-firmenbucheintragung\" data-level=\"3\">GmbH n\u00eb themelim para regjistrimit n\u00eb regjistrin e shoq\u00ebrive<\/a><\/li><li><a href=\"#h-kosten-der-gmbh-grundung\" data-level=\"3\">Kostot e themelimit t\u00eb GmbH-s\u00eb<\/a><\/li><li><a href=\"#h-gewerbeberechtigung-der-gmbh\" data-level=\"3\">Leja e ushtrimit t\u00eb veprimtaris\u00eb (Gewerbeberechtigung) e GmbH-s\u00eb<\/a><\/li><\/ul><\/li><li><a href=\"#h-organe-und-organisation-der-gmbh\" data-level=\"2\">Organet dhe organizimi i GmbH-s\u00eb<\/a><ul><li><a href=\"#h-geschaftsfuhrer\" data-level=\"3\">Drejtuesit<\/a><\/li><li><a href=\"#h-generalversammlung-und-gesellschafterbeschlusse\" data-level=\"3\">Asambleja e p\u00ebrgjithshme dhe vendimet e ortak\u00ebve<\/a><\/li><li><a href=\"#h-aufsichtsrat-bei-grosseren-gmbhs\" data-level=\"3\">K\u00ebshilli mbik\u00ebqyr\u00ebs te GmbH-t\u00eb m\u00eb t\u00eb m\u00ebdha<\/a><\/li><\/ul><\/li><li><a href=\"#h-haftung-bei-der-gmbh\" data-level=\"2\">P\u00ebrgjegj\u00ebsia te GmbH-ja<\/a><ul><li><a href=\"#h-haftung-der-gesellschaft\" data-level=\"3\">P\u00ebrgjegj\u00ebsia e shoq\u00ebris\u00eb<\/a><\/li><li><a href=\"#h-haftung-der-gesellschafter\" data-level=\"3\">P\u00ebrgjegj\u00ebsia e ortak\u00ebve<\/a><\/li><li><a href=\"#h-haftung-des-geschaftsfuhrers\" data-level=\"3\">P\u00ebrgjegj\u00ebsia e drejtorit<\/a><\/li><li><a href=\"#h-haftung-vor-der-firmenbucheintragung\" data-level=\"3\">P\u00ebrgjegj\u00ebsia para regjistrimit n\u00eb regjistrin e shoq\u00ebrive<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuern-und-sozialversicherung-der-gmbh\" data-level=\"2\">Taksat dhe sigurimet shoq\u00ebrore t\u00eb GmbH-s\u00eb<\/a><\/li><li><a href=\"#h-rechnungslegung-jahresabschluss-und-gewinnverteilung\" data-level=\"2\">Kontabiliteti, pasqyrat vjetore dhe shp\u00ebrndarja e fitimit<\/a><\/li><li><a href=\"#h-geschaftsanteile-verkaufen-ubertragen-und-vererben\" data-level=\"2\">Shitja, transferimi dhe trash\u00ebgimia e kuotave t\u00eb pjes\u00ebmarrjes<\/a><ul><li><a href=\"#h-zustimmungserfordernisse-und-vorkaufsrechte\" data-level=\"3\">K\u00ebrkesat p\u00ebr miratim dhe t\u00eb drejtat e parablerjes<\/a><\/li><\/ul><\/li><li><a href=\"#h-anderung-umgrundung-und-beendigung-der-gmbh\" data-level=\"2\">Ndryshimi, riorganizimi dhe p\u00ebrfundimi i GmbH-s\u00eb<\/a><ul><li><a href=\"#h-kapitalerhohung-und-kapitalherabsetzung\" data-level=\"3\">Rritja e kapitalit dhe zvog\u00eblimi i kapitalit<\/a><\/li><li><a href=\"#h-umgrundung-in-eine-gmbh\" data-level=\"3\">Riorganizimi n\u00eb nj\u00eb GmbH<\/a><\/li><li><a href=\"#h-auflosung-liquidation-und-loschung\" data-level=\"3\">Shp\u00ebrb\u00ebrja, likuidimi dhe \u00e7regjistrimi<\/a><\/li><\/ul><\/li><li><a href=\"#h-typische-fehler-bei-der-gmbh\" data-level=\"2\">Gabime tipike te GmbH-ja<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Avantazhet tuaja me mb\u00ebshtetje ligjore<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Pyetje t\u00eb shpeshta \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<p class=\"wp-block-paragraph\"><strong>Shoq\u00ebria me P\u00ebrgjegj\u00ebsi t\u00eb Kufizuar (GmbH)<\/strong> \u00ebsht\u00eb nj\u00eb <strong>shoq\u00ebri kapitali me personalitet juridik t\u00eb pavarur<\/strong>, n\u00eb t\u00eb cil\u00ebn nj\u00eb ose m\u00eb shum\u00eb persona <strong>marrin pjes\u00eb me kontribute themelore n\u00eb kapitalin themelor<\/strong>. Shoq\u00ebria vepron n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur n\u00eb transaksionet ligjore, pra mund t\u00eb <strong>lidh\u00eb kontrata, t\u00eb zot\u00ebroj\u00eb pasuri, t\u00eb padit\u00eb dhe t\u00eb padiset<\/strong>. P\u00ebr detyrimet e shoq\u00ebris\u00eb, si rregull, <strong>vet\u00ebm GmbH p\u00ebrgjigjet me pasurin\u00eb e saj shoq\u00ebrore<\/strong>, nd\u00ebrsa ortak\u00ebt personalisht n\u00eb parim <strong>nuk duhet t\u00eb p\u00ebrgjigjen p\u00ebr borxhet e shoq\u00ebris\u00eb<\/strong>. Bazat ligjore gjenden kryesisht n\u00eb <strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10001720\" target=\"_blank\" rel=\"noreferrer noopener\">Ligjin p\u00ebr GmbH<\/a> (GmbHG)<\/strong> si dhe plot\u00ebsisht n\u00eb <strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10001702\" target=\"_blank\" rel=\"noreferrer noopener\">Kodin e Nd\u00ebrmarrjeve<\/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>GmbH<\/strong> \u00ebsht\u00eb nj\u00eb <strong>shoq\u00ebri kapitali me personalitet juridik t\u00eb pavarur<\/strong>, n\u00eb t\u00eb cil\u00ebn ortak\u00ebt <strong>p\u00ebrgjigjen vet\u00ebm me kontributet e tyre n\u00eb kapitalin themelor<\/strong>, por jo me pasurin\u00eb e tyre private.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp\" alt=\"GmbH e shpjeguar thjesht: Kuptimi, struktura, p\u00ebrgjegj\u00ebsia dhe bazat ligjore t\u00eb shoq\u00ebris\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar n\u00eb Austri.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGmbH ndan ligj\u00ebrisht nd\u00ebrmarrjen nga personat q\u00eb q\u00ebndrojn\u00eb pas saj dhe krijon k\u00ebshtu nj\u00eb struktur\u00eb t\u00eb qart\u00eb p\u00ebr p\u00ebrgjegj\u00ebsin\u00eb dhe organizimin.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechtsgrundlagen-der-gmbh-in-osterreich\">Bazat ligjore t\u00eb shoq\u00ebris\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar (GmbH) n\u00eb Austri<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Kushtet ligjore t\u00eb GmbH<\/strong> rrjedhin kryesisht nga <strong>Ligji p\u00ebr Shoq\u00ebrit\u00eb me P\u00ebrgjegj\u00ebsi t\u00eb Kufizuar (Ligji p\u00ebr GmbH)<\/strong>. Ky ligj rregullon <strong>themelimin, organizimin, t\u00eb drejtat dhe detyrimet e ortak\u00ebve si dhe detyrat e drejtuesve<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Plot\u00ebsisht zbatohen dispozita t\u00eb tjera qendrore t\u00eb s\u00eb drejt\u00ebs s\u00eb nd\u00ebrmarrjeve. Ve\u00e7an\u00ebrisht i r\u00ebnd\u00ebsish\u00ebm \u00ebsht\u00eb <strong>Kodi i Nd\u00ebrmarrjeve (UGB)<\/strong>, i cili p\u00ebrmban nd\u00ebr t\u00eb tjera <strong>rregulla p\u00ebr kontabilitetin, regjistrin tregtar dhe konceptin e nd\u00ebrmarrjes<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ligji p\u00ebrmban nga nj\u00ebra an\u00eb <strong>rregulla minimale detyruese<\/strong>, p\u00ebr shembull p\u00ebr krijimin e GmbH, kapitalin themelor dhe organet. Nga ana tjet\u00ebr, ortak\u00ebt mund t\u00eb <strong>rregullojn\u00eb individualisht shum\u00eb \u00e7\u00ebshtje n\u00eb kontrat\u00ebn shoq\u00ebrore<\/strong>, p\u00ebr shembull p\u00ebr vendimmarrjen e brendshme ose t\u00eb drejtat e miratimit. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-die-wichtigsten-merkmale-der-gmbh\">Karakteristikat kryesore t\u00eb GmbH-s\u00eb<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Shoq\u00ebria me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar (GmbH)<\/strong> \u00ebsht\u00eb nj\u00eb shoq\u00ebri kapitali me personalitet juridik t\u00eb pavarur. Ajo mund t\u00eb themelohet nga <strong>nj\u00eb person ose disa persona<\/strong>. Ligji lejon, pra, si <strong>GmbH me nj\u00eb person<\/strong> ashtu edhe GmbH me disa ortak\u00eb. GmbH-ja mund t\u00eb krijohet p\u00ebr \u00e7do q\u00ebllim t\u00eb lejuar me ligj. P\u00ebrjashtohen veprimtaria si shoqat\u00eb politike dhe ushtrimi i veprimtaris\u00eb s\u00eb sigurimeve n\u00eb form\u00ebn juridike t\u00eb GmbH-s\u00eb. Kjo rrjedh nga <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\">Dallimi m\u00eb i r\u00ebnd\u00ebsish\u00ebm nga nj\u00eb biznes individual q\u00ebndron te <strong>ndarja juridike midis nd\u00ebrmarrjes dhe sip\u00ebrmarr\u00ebsit<\/strong>. Te biznesi individual vepron vet\u00eb personi fizik. Nd\u00ebrsa te GmbH-ja vepron shoq\u00ebria si subjekt juridik m\u00eb vete.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kjo ndarje e b\u00ebn GmbH-n\u00eb t\u00ebrheq\u00ebse p\u00ebr shum\u00eb sip\u00ebrmarr\u00ebs. Ajo krijon nj\u00eb struktur\u00eb t\u00eb qart\u00eb juridike, kufizon rrezikun privat t\u00eb ortak\u00ebve dhe mund\u00ebson nj\u00eb organizim t\u00eb rregullt t\u00eb pjes\u00ebmarrjeve, menaxhimit, shp\u00ebrndarjes s\u00eb fitimit dhe pasardh\u00ebsis\u00eb. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-eigene-rechtspersonlichkeit\">Personalitet juridik i pavarur<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH-ja \u00ebsht\u00eb nj\u00eb <strong>person juridik<\/strong>. Ajo ekziston juridikisht e pavarur nga personat q\u00eb marrin pjes\u00eb n\u00eb t\u00eb. Sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P61\/NOR40070217\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 61 GmbHG<\/a>, ajo mund t\u00eb fitoj\u00eb vet\u00eb pron\u00ebsi, t\u00eb mbaj\u00eb t\u00eb drejta reale dhe t\u00eb padis\u00eb e t\u00eb paditet n\u00eb gjykat\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb praktik\u00eb kjo do t\u00eb thot\u00eb: nj\u00eb GmbH mund t\u00eb lidh\u00eb nj\u00eb kontrat\u00eb qiraje p\u00ebr nj\u00eb lokal biznesi, t\u00eb pun\u00ebsoj\u00eb punonj\u00ebs, t\u00eb blej\u00eb automjete, t\u00eb blej\u00eb licenca softueri, t\u00eb marr\u00eb kredi, t\u00eb n\u00ebnshkruaj\u00eb kontrata furnizimi dhe t\u00eb ndjek\u00eb n\u00eb gjykat\u00eb k\u00ebrkesa. Pal\u00eb kontraktuese \u00ebsht\u00eb at\u00ebher\u00eb GmbH-ja. Ortak\u00ebt nuk jan\u00eb automatikisht vet\u00eb pal\u00eb n\u00eb kontrat\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\">Personaliteti juridik i pavarur ka edhe pasoja organizative. Nj\u00eb GmbH ka nevoj\u00eb p\u00ebr organe q\u00eb veprojn\u00eb p\u00ebr t\u00eb. Organi m\u00eb i r\u00ebnd\u00ebsish\u00ebm \u00ebsht\u00eb <strong>drejtori ekzekutiv<\/strong>. Ai nuk lidh kontrata p\u00ebr veten, por n\u00eb em\u00ebr t\u00eb GmbH-s\u00eb. K\u00ebshtu krijohet nj\u00eb ndarje e qart\u00eb midis <strong>personit q\u00eb vepron<\/strong> dhe <strong>GmbH-s\u00eb si subjekt juridik<\/strong>, p\u00ebr t\u00eb cil\u00ebn ai vepron.    <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-trennung-von-gesellschaft-und-gesellschafter\">Ndarja midis shoq\u00ebris\u00eb dhe ortak\u00ebve<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH-ja ndan <strong>pasurin\u00eb e shoq\u00ebris\u00eb<\/strong> nga <strong>pasuria private<\/strong>. Kjo ndarje \u00ebsht\u00eb thelbi i s\u00eb drejt\u00ebs s\u00eb GmbH-s\u00eb. Pasuria n\u00eb llogarin\u00eb e biznesit i p\u00ebrket GmbH-s\u00eb. Makinerit\u00eb, k\u00ebrkesat, stoku i mallrave, t\u00eb drejtat e mark\u00ebs, pajisjet e zyr\u00ebs dhe pasurit\u00eb e tjera t\u00eb shoq\u00ebris\u00eb i p\u00ebrkasin gjithashtu GmbH-s\u00eb. Ortak\u00ebt nuk zot\u00ebrojn\u00eb sende t\u00eb ve\u00e7anta t\u00eb GmbH-s\u00eb. Ata zot\u00ebrojn\u00eb kuota pjes\u00ebmarrjeje n\u00eb GmbH.     <\/p>\n\n<p class=\"wp-block-paragraph\">Kjo dallim shpesh keqkuptohet n\u00eb praktik\u00eb. Kush mban 100% t\u00eb kuotave t\u00eb pjes\u00ebmarrjes, nuk \u00ebsht\u00eb personalisht pronar i pasuris\u00eb s\u00eb GmbH-s\u00eb. Ai \u00ebsht\u00eb ortak i vet\u00ebm. Kjo \u00ebsht\u00eb juridikisht di\u00e7ka tjet\u00ebr. Ortaku i vet\u00ebm nuk lejohet t\u00eb p\u00ebrdor\u00eb parat\u00eb e GmbH-s\u00eb si para private. \u00c7do pages\u00eb nga GmbH-ja te ortaku k\u00ebrkon nj\u00eb baz\u00eb juridike, p.sh. pag\u00eb si drejtor ekzekutiv, shp\u00ebrndarje fitimi, kontrat\u00eb huaje ose kthim t\u00eb nj\u00eb huaje t\u00eb dh\u00ebn\u00eb m\u00eb par\u00eb nga ortaku.     <\/p>\n\n<p class=\"wp-block-paragraph\">Ndarja vepron n\u00eb t\u00eb dy drejtimet. Borxhet e GmbH-s\u00eb jan\u00eb borxhe t\u00eb GmbH-s\u00eb. Borxhet private t\u00eb nj\u00eb ortaku jan\u00eb borxhe private t\u00eb atij ortaku. Prandaj, kreditor\u00ebt e nj\u00eb ortaku nuk mund t\u00eb sekuestrojn\u00eb thjesht sende t\u00eb ve\u00e7anta nga pasuria e biznesit e GmbH-s\u00eb. Ata mund t\u00eb mb\u00ebshteten vet\u00ebm te t\u00eb drejtat e ortakut, pra te kuota e tij e pjes\u00ebmarrjes ose te pretendimet q\u00eb ai ka ndaj GmbH-s\u00eb.    <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-mit-dem-gesellschaftsvermogen\">P\u00ebrgjegj\u00ebsia me pasurin\u00eb e shoq\u00ebris\u00eb<\/h3>\n\n<p class=\"wp-block-paragraph\">Sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P61\/NOR40070217\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 61 GmbHG<\/a>, ndaj kreditor\u00ebve p\u00ebr detyrimet e GmbH-s\u00eb p\u00ebrgjigjet <strong>vet\u00ebm pasuria e shoq\u00ebris\u00eb<\/strong>. GmbH-ja p\u00ebrgjigjet me t\u00eb gjith\u00eb pasurin\u00eb e saj. K\u00ebtu p\u00ebrfshihen depozitat bankare, k\u00ebrkesat, mallrat, makinerit\u00eb, automjetet, t\u00eb drejtat dhe pasuri t\u00eb tjera. Ortak\u00ebt nuk p\u00ebrgjigjen p\u00ebr k\u00ebto borxhe me pasurin\u00eb e tyre private vet\u00ebm pse jan\u00eb ortak\u00eb.   <\/p>\n\n<p class=\"wp-block-paragraph\">Megjithat\u00eb, ky kufizim i p\u00ebrgjegj\u00ebsis\u00eb nuk \u00ebsht\u00eb nj\u00eb leje pa kushte. Ai nuk mbron nga \u00e7do p\u00ebrgjegj\u00ebsi personale. Ortak\u00ebt duhet t\u00eb kryejn\u00eb kontributet themeltare t\u00eb marra p\u00ebrsip\u00ebr. Drejtor\u00ebt ekzekutiv\u00eb p\u00ebrgjigjen personalisht n\u00ebse shkelin detyrimet ligjore. Kush merr p\u00ebrsip\u00ebr edhe garanci personale, p\u00ebrgjigjet mbi baz\u00ebn e asaj marr\u00ebveshjeje t\u00eb vet.    <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrgjegj\u00ebsia personale lind n\u00eb kat\u00ebr raste t\u00eb dallueshme qart\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Kontribut themeltar i papaguar:<\/strong> Ortaku nuk e ka kryer ende plot\u00ebsisht kontributin e tij.<\/li>\n\n\n\n<li><strong>Garanci personale:<\/strong> Ortaku ose drejtori ekzekutiv p\u00ebrgjigjet vullnetarisht ndaj nj\u00eb banke ose nj\u00eb pale kontraktuese.<\/li>\n\n\n\n<li><strong>Shkelje detyrash si drejtor ekzekutiv:<\/strong> Drejtori ekzekutiv shkel detyrimet e kujdesit, detyrimet tatimore ose detyrimet p\u00ebr paraqitjen e k\u00ebrkes\u00ebs p\u00ebr falimentim.<\/li>\n\n\n\n<li><strong>Veprim para regjistrimit:<\/strong> Kush vepron tashm\u00eb n\u00eb em\u00ebr t\u00eb GmbH-s\u00eb s\u00eb ardhshme <strong>para regjistrimit n\u00eb regjistrin e shoq\u00ebrive<\/strong>, rrezikon <strong>p\u00ebrgjegj\u00ebsi personale<\/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-ja i mbron ortak\u00ebt nga p\u00ebrgjegj\u00ebsia personale automatike p\u00ebr borxhet e shoq\u00ebris\u00eb. Por nuk i mbron nga detyrimi i kontributit t\u00eb tyre ose nga shkeljet e detyrave n\u00eb menaxhim. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-wann-eine-gmbh-die-richtige-rechtsform-ist\">Kur nj\u00eb GmbH \u00ebsht\u00eb forma e duhur juridike<\/h2>\n\n<p class=\"wp-block-paragraph\">GmbH-ja \u00ebsht\u00eb forma e duhur juridike kur nj\u00eb nd\u00ebrmarrje duhet t\u00eb <strong>veproj\u00eb juridikisht e pavarur<\/strong>, t\u00eb kufizoj\u00eb rreziqet e p\u00ebrgjegj\u00ebsis\u00eb dhe t\u00eb rregulloj\u00eb qart\u00eb marr\u00ebdh\u00ebniet e pjes\u00ebmarrjes. Ajo nuk \u00ebsht\u00eb e p\u00ebrshtatshme vet\u00ebm sepse \u00ebsht\u00eb e njohur. Vendimtare jan\u00eb rreziku i p\u00ebrgjegj\u00ebsis\u00eb, niveli i fitimit, numri i pjes\u00ebmarr\u00ebsve, nevoja p\u00ebr financim, barra organizative dhe planifikimi afatgjat\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb GmbH k\u00ebrkon m\u00eb shum\u00eb angazhim sesa nj\u00eb biznes individual. Ajo ka nevoj\u00eb p\u00ebr kontrat\u00eb shoq\u00ebrie, regjistrim n\u00eb regjistrin e shoq\u00ebrive, kontabilitet t\u00eb vazhduesh\u00ebm, pasqyra vjetore dhe ndarje midis pasuris\u00eb s\u00eb shoq\u00ebris\u00eb dhe pasuris\u00eb private. Ky angazhim ia vlen kur p\u00ebrpar\u00ebsit\u00eb e GmbH-s\u00eb zgjidhin nj\u00eb problem konkret ekonomik ose juridik.  <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb GmbH krijon nj\u00eb <strong>struktur\u00eb t\u00eb q\u00ebndrueshme<\/strong>, sepse <strong>rregullon qart\u00eb juridikisht t\u00eb drejtat, detyrimet, kuotat e pjes\u00ebmarrjes, menaxhimin dhe p\u00ebrfaq\u00ebsimin<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-falle-in-denen-eine-gmbh-nicht-sinnvoll-ist\">Raste kur nj\u00eb GmbH nuk \u00ebsht\u00eb e p\u00ebrshtatshme<\/h3>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb GmbH nuk \u00ebsht\u00eb gjithmon\u00eb zgjedhja m\u00eb e mir\u00eb. P\u00ebr veprimtari t\u00eb vogla me rrezik t\u00eb ul\u00ebt, fitime t\u00eb vogla dhe struktur\u00eb t\u00eb thjesht\u00eb, ajo mund t\u00eb jet\u00eb shum\u00eb e shtrenjt\u00eb dhe shum\u00eb e ngarkuar. Kush vepron i vet\u00ebm, merr pak rreziqe p\u00ebrgjegj\u00ebsie dhe i konsumon t\u00eb gjitha fitimet privatisht, shpesh e ka m\u00eb t\u00eb leht\u00eb me nj\u00eb biznes individual.  <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb GmbH nuk \u00ebsht\u00eb e p\u00ebrshtatshme kur themeluesi nuk d\u00ebshiron t\u00eb mbaj\u00eb barr\u00ebn e administrimit t\u00eb vazhduesh\u00ebm. Nj\u00eb GmbH duhet t\u00eb mbahet me kontabilitet t\u00eb rregullt. Shpenzimet private dhe shpenzimet e biznesit duhet t\u00eb mbeten t\u00eb ndara. Pasqyrat vjetore duhet t\u00eb p\u00ebrgatiten dhe t\u00eb dor\u00ebzohen n\u00eb regjistrin e shoq\u00ebrive. Kush i injoron k\u00ebto detyrime, krijon kosto, probleme me afatet dhe rreziqe p\u00ebrgjegj\u00ebsie.    <\/p>\n\n<p class=\"wp-block-paragraph\">Edhe nga ana tatimore, GmbH-ja nuk \u00ebsht\u00eb automatikisht m\u00eb e favorshme. GmbH-ja paguan tatim mbi fitimin e korporatave p\u00ebr fitimin e saj. N\u00ebse GmbH-ja u shp\u00ebrndan fitime ortak\u00ebve, aplikohet shtes\u00eb <strong>tatimi mbi t\u00eb ardhurat nga kapitali<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Prandaj, nj\u00eb GmbH nuk \u00ebsht\u00eb zgjidhje standarde p\u00ebr \u00e7do nd\u00ebrmarrje. Ajo \u00ebsht\u00eb nj\u00eb form\u00eb e mir\u00eb juridike kur p\u00ebrpar\u00ebsit\u00eb e saj nevojiten konkretisht. \u00cbsht\u00eb nj\u00eb form\u00eb e keqe juridike kur synohet vet\u00ebm t\u00eb krijohet nj\u00eb \u201cp\u00ebrshtypje m\u00eb profesionale\u201d, por nuk nevojiten as kufizimi i p\u00ebrgjegj\u00ebsis\u00eb, as struktura e pjes\u00ebmarrjes, as lidhja e kapitalit.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-vergleich-mit-anderen-gesellschaftsformen\">Krahasim me format e tjera t\u00eb shoq\u00ebrive<\/h3>\n\n<p class=\"wp-block-paragraph\">Te <strong>biznesi individual<\/strong> vepron vet\u00eb sip\u00ebrmarr\u00ebsja ose sip\u00ebrmarr\u00ebsi dhe p\u00ebrgjigjet me t\u00eb gjith\u00eb pasurin\u00eb private. \u00cbsht\u00eb i thjesht\u00eb dhe i lir\u00eb, por i p\u00ebrshtatsh\u00ebm kryesisht p\u00ebr veprimtari me rrezik t\u00eb ul\u00ebt. <\/p>\n\n<p class=\"wp-block-paragraph\">Te <strong>OG<\/strong> disa persona drejtojn\u00eb s\u00eb bashku nj\u00eb nd\u00ebrmarrje. T\u00eb gjith\u00eb ortak\u00ebt p\u00ebrgjigjen personalisht dhe pa kufizim. Prandaj, ajo p\u00ebrshtatet vet\u00ebm kur ka besim t\u00eb madh midis pjes\u00ebmarr\u00ebsve dhe t\u00eb gjith\u00eb duan t\u00eb mbajn\u00eb rrezikun e plot\u00eb t\u00eb p\u00ebrgjegj\u00ebsis\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>KG<\/strong> b\u00ebn dallimin midis ortak\u00ebve komplementar\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb pakufizuar dhe ortak\u00ebve komanditar\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar. Ajo \u00ebsht\u00eb e p\u00ebrshtatshme p\u00ebr modele ku nj\u00eb person drejton aktivisht dhe persona t\u00eb tjer\u00eb v\u00ebn\u00eb n\u00eb dispozicion kapital. GmbH-ja shpesh \u00ebsht\u00eb m\u00eb e qart\u00eb kur t\u00eb gjith\u00eb pjes\u00ebmarr\u00ebsit duan q\u00eb nga fillimi nj\u00eb kufizim t\u00eb nj\u00ebjt\u00eb t\u00eb p\u00ebrgjegj\u00ebsis\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>FlexKapG<\/strong> \u00ebsht\u00eb gjithashtu nj\u00eb shoq\u00ebri kapitali me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar. Ajo ofron m\u00eb shum\u00eb hap\u00ebsir\u00eb p\u00ebr pjes\u00ebmarrje dhe pjes\u00ebmarrje t\u00eb punonj\u00ebsve. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>AG<\/strong> \u00ebsht\u00eb e p\u00ebrshtatshme p\u00ebr nd\u00ebrmarrje m\u00eb t\u00eb m\u00ebdha me struktur\u00eb t\u00eb gjer\u00eb kapitali. Ajo \u00ebsht\u00eb duksh\u00ebm m\u00eb formale dhe m\u00eb e ngarkuar sesa nj\u00eb GmbH. P\u00ebr shumic\u00ebn e nd\u00ebrmarrjeve t\u00eb vogla dhe t\u00eb mesme, GmbH-ja ofron balanc\u00ebn m\u00eb t\u00eb mir\u00eb midis <strong>mbrojtjes nga p\u00ebrgjegj\u00ebsia, struktur\u00ebs dhe barr\u00ebs administrative<\/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\">\u201eFal\u00eb kombinimit t\u00eb personalitetit juridik t\u00eb pavarur dhe p\u00ebrgjegj\u00ebsis\u00eb s\u00eb kufizuar, GmbH-ja shpesh \u00ebsht\u00eb mesi i p\u00ebrshtatsh\u00ebm midis formave t\u00eb thjeshta t\u00eb nd\u00ebrmarrjeve dhe shoq\u00ebrive m\u00eb t\u00eb m\u00ebdha t\u00eb kapitalit.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-stammkapital-stammeinlage-und-geschaftsanteil\">Kapitali themeltar, kontributi themeltar dhe kuota e pjes\u00ebmarrjes<\/h2>\n\n<p class=\"wp-block-paragraph\">Termat <strong>kapital themeltar<\/strong>, <strong>kontribut themeltar<\/strong> dhe <strong>kuot\u00eb pjes\u00ebmarrjeje<\/strong> ting\u00ebllojn\u00eb t\u00eb ngjash\u00ebm, por n\u00ebnkuptojn\u00eb gj\u00ebra t\u00eb ndryshme. Kush d\u00ebshiron ta kuptoj\u00eb GmbH-n\u00eb, duhet t\u2019i dalloj\u00eb qart\u00eb k\u00ebta tre terma. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kapitali themeltar<\/strong> \u00ebsht\u00eb shuma e kapitalit e p\u00ebrcaktuar n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb. Ai p\u00ebrb\u00ebn baz\u00ebn llogarit\u00ebse t\u00eb kapitalit t\u00eb shoq\u00ebris\u00eb. Q\u00eb nga 1 janari 2024, kapitali themeltar duhet t\u00eb jet\u00eb t\u00eb pakt\u00ebn <strong>\u20ac<\/strong> <strong>10.000,-<\/strong>. Kapitali themeltar p\u00ebrb\u00ebhet nga kontributet individuale themeltare t\u00eb ortak\u00ebve. \u00c7do kontribut themeltar duhet t\u00eb jet\u00eb t\u00eb pakt\u00ebn <strong>\u20ac 70,-<\/strong>. K\u00ebto k\u00ebrkesa rrjedhin nga <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>Kontributi themeltar<\/strong> \u00ebsht\u00eb detyrimi i kontributit i nj\u00eb ortaku t\u00eb caktuar. Ai tregon se \u00e7far\u00eb shume merr p\u00ebrsip\u00ebr ky ortak ndaj GmbH-s\u00eb. Te nj\u00eb GmbH me nj\u00eb person, nj\u00eb person merr p\u00ebrsip\u00ebr t\u00eb gjith\u00eb kontributin themeltar. Te nj\u00eb GmbH me disa ortak\u00eb, kapitali themeltar shp\u00ebrndahet n\u00eb disa kontribute themeltare.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kuota e pjes\u00ebmarrjes<\/strong> p\u00ebrshkruan an\u00ebtar\u00ebsin\u00eb e ortakut n\u00eb GmbH. Ajo p\u00ebrfshin t\u00eb drejtat dhe detyrimet e tij. K\u00ebtu b\u00ebjn\u00eb pjes\u00eb t\u00eb drejtat e vot\u00ebs, t\u00eb drejtat mbi fitimin, t\u00eb drejtat e informimit, t\u00eb drejtat e kontrollit dhe detyrimi p\u00ebr t\u00eb kryer kontributin themeltar t\u00eb marr\u00eb p\u00ebrsip\u00ebr. Sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P75\/NOR12023074\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 75 GmbHG<\/a>, kuota e pjes\u00ebmarrjes p\u00ebrcaktohet sipas kontributit themeltar t\u00eb marr\u00eb p\u00ebrsip\u00ebr, n\u00ebse kontrata e shoq\u00ebris\u00eb nuk parashikon nj\u00eb rregull tjet\u00ebr t\u00eb lejuar.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bareinzahlung-bei-der-grundung\">Pagesa n\u00eb para gjat\u00eb themelimit<\/h3>\n\n<p class=\"wp-block-paragraph\">Gjat\u00eb themelimit nuk \u00ebsht\u00eb e detyrueshme q\u00eb i gjith\u00eb kapitali themeltar t\u00eb paguhet menj\u00ebher\u00eb n\u00eb para, por t\u00eb pakt\u00ebn <strong>\u20ac<\/strong> <strong>5.000,-<\/strong>. P\u00ebrve\u00e7 k\u00ebsaj, p\u00ebr \u00e7do kontribut themeltar q\u00eb duhet paguar n\u00eb para, duhet t\u00eb paguhet t\u00eb pakt\u00ebn nj\u00eb e kat\u00ebrta, por gjithsesi t\u00eb pakt\u00ebn <strong>\u20ac<\/strong> <strong>70,-<\/strong>. K\u00ebto rregulla gjenden n\u00eb <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\">Megjithat\u00eb, pjesa e mbetur e detyrimit t\u00eb kontributit nuk zhduket. N\u00ebse ortaku nuk e kryen nj\u00eb pjes\u00eb t\u00eb kontributit themeltar gjat\u00eb themelimit, ai duhet ta paguaj\u00eb k\u00ebt\u00eb shum\u00eb t\u00eb papaguar m\u00eb von\u00eb ndaj GmbH-s\u00eb. GmbH-ja mund ta k\u00ebrkoj\u00eb m\u00eb pas k\u00ebt\u00eb kontribut t\u00eb papaguar.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unterschied-zwischen-stammkapital-und-geschaftsvermogen\">Dallimi midis kapitalit themeltar dhe pasuris\u00eb s\u00eb biznesit<\/h3>\n\n<p class=\"wp-block-paragraph\">Kapitali themeltar nuk \u00ebsht\u00eb i nj\u00ebjt\u00eb me pasurin\u00eb e shoq\u00ebris\u00eb.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kapitali themeltar<\/strong> \u00ebsht\u00eb nj\u00eb madh\u00ebsi fikse llogarit\u00ebse n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb. Ai mbetet i nj\u00ebjt\u00eb derisa ortak\u00ebt t\u00eb vendosin rritje ose ulje t\u00eb kapitalit dhe ta zbatojn\u00eb k\u00ebt\u00eb ndryshim n\u00eb m\u00ebnyr\u00eb t\u00eb rregullt. Ai tregon se \u00e7far\u00eb shume kapitali kan\u00eb marr\u00eb p\u00ebrsip\u00ebr ortak\u00ebt.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pasuria e shoq\u00ebris\u00eb<\/strong> \u00ebsht\u00eb pasuria reale e GmbH-s\u00eb, e cila ndryshon vazhdimisht. Ajo rritet nga fitimet, pagesat, subvencionet dhe blerjet me vler\u00eb. Nga humbjet, shpenzimet, amortizimet, shp\u00ebrndarjet dhe humbjet e vler\u00ebs, ajo mund edhe t\u00eb ulet.  <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebr ortak\u00ebt, kjo ndarje \u00ebsht\u00eb vendimtare edhe te shp\u00ebrndarjet. Ata nuk mund t\u00eb t\u00ebrheqin thjesht para nga GmbH-ja vet\u00ebm sepse GmbH-ja ka depozita bankare. Nj\u00eb pages\u00eb k\u00ebrkon nj\u00eb baz\u00eb juridike. Te shp\u00ebrndarja e fitimit duhet t\u00eb ekzistoj\u00eb nj\u00eb fitim bilancor i shp\u00ebrndarsh\u00ebm. Pa baz\u00eb t\u00eb rregullt, rrezikohen pasoja tatimore dhe k\u00ebrkesa kthimi nga ana e GmbH-s\u00eb.    <\/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\">\u201eKapitali themeltar nuk garanton q\u00eb GmbH-ja do t\u00eb disponoj\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb p\u00ebrhershme k\u00ebt\u00eb shum\u00eb. Ai \u00ebsht\u00eb vet\u00ebm shifra e kapitalit e p\u00ebrcaktuar me ligj n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb. \u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gesellschaftsvertrag-der-gmbh\">Kontrata e shoq\u00ebris\u00eb e GmbH-s\u00eb<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Kontrata e shoq\u00ebris\u00eb<\/strong> \u00ebsht\u00eb rendi baz\u00eb juridik i GmbH-s\u00eb. Ajo rregullon struktur\u00ebn e shoq\u00ebris\u00eb, pjes\u00ebmarrjen e ortak\u00ebve me kontributet e tyre p\u00ebrkat\u00ebse dhe rregullat p\u00ebr drejtimin e GmbH-s\u00eb. Te nj\u00eb GmbH me vet\u00ebm nj\u00eb ortak, ky dokument quhet <strong>deklarat\u00eb p\u00ebr themelimin e shoq\u00ebris\u00eb<\/strong>. Nga p\u00ebrmbajtja, ai kryen t\u00eb nj\u00ebjtin funksion.   <\/p>\n\n<p class=\"wp-block-paragraph\">Kontrata e shoq\u00ebris\u00eb duhet t\u00eb hartohet si <strong>akt noterial<\/strong>. Prandaj, nj\u00eb marr\u00ebveshje thjesht me shkrim midis ortak\u00ebve nuk mjafton. Kjo k\u00ebrkes\u00eb forme sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P4\/NOR40208405\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4 GmbHG<\/a> i mbron themeluesit, sepse noteri verifikon identitetin dhe form\u00ebn. Por ajo nuk e z\u00ebvend\u00ebson hartimin e p\u00ebrmbajtjes.   <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb kontrat\u00eb e mir\u00eb shoq\u00ebrie nuk i p\u00ebrgjigjet vet\u00ebm pyetjes <strong>si themelohet GmbH-ja<\/strong>. Ajo i p\u00ebrgjigjet edhe pyetjes <strong>si funksionon GmbH-ja kur m\u00eb von\u00eb lind nj\u00eb problem<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-pflichtinhalte-des-gesellschaftsvertrags\">P\u00ebrmbajtjet e detyrueshme t\u00eb kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb<\/h3>\n\n<p class=\"wp-block-paragraph\">Ligji p\u00ebr GmbH-n\u00eb parashikon n\u00eb <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P4\/NOR40208405\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4 GmbHG<\/a> disa p\u00ebrmbajtje minimale t\u00eb detyrueshme. Pa k\u00ebto t\u00eb dh\u00ebna, GmbH-ja nuk mund t\u00eb themelohet si\u00e7 duhet. Kontrata e shoq\u00ebris\u00eb duhet t\u00eb p\u00ebrmbaj\u00eb <strong>emrin (firm\u00ebn) dhe selin\u00eb e shoq\u00ebris\u00eb<\/strong>, <strong>objektin e veprimtaris\u00eb<\/strong>, <strong>lart\u00ebsin\u00eb e kapitalit themeltar<\/strong> dhe <strong>shum\u00ebn e kontributit themeltar t\u00eb secilit ortak<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Firma<\/strong> \u00ebsht\u00eb emri juridik i GmbH-s\u00eb. <strong>Selia<\/strong> p\u00ebrcakton qendr\u00ebn juridike t\u00eb shoq\u00ebris\u00eb. <strong>Objekti i veprimtaris\u00eb<\/strong> p\u00ebrshkruan se \u00e7far\u00eb aktiviteti duhet t\u00eb ushtroj\u00eb GmbH-ja. <strong>Kapitali themeltar<\/strong> tregon se \u00e7far\u00eb shume kapitali marrin p\u00ebrsip\u00ebr ortak\u00ebt n\u00eb total. <strong>Kontributet themeltare<\/strong> tregojn\u00eb se cili ortak i detyrohet cil\u00ebs pjes\u00eb t\u00eb tij.    <\/p>\n\n<p class=\"wp-block-paragraph\">K\u00ebto t\u00eb dh\u00ebna duhet t\u00eb jen\u00eb konkrete. Nj\u00eb objekt veprimtarie shum\u00eb i paqart\u00eb nuk i ndihmon as regjistrit t\u00eb shoq\u00ebrive, as ortak\u00ebve. Ai duhet t\u00eb formulohet n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb tret\u00ebt t\u00eb kuptojn\u00eb se \u00e7far\u00eb fushe veprimtarie ndjek GmbH-ja. Nj\u00ebkoh\u00ebsisht, nuk duhet t\u00eb jet\u00eb i panevojsh\u00ebm i ngusht\u00eb, sepse \u00e7do zgjerim i m\u00ebvonsh\u00ebm mund t\u00eb k\u00ebrkoj\u00eb ndryshim t\u00eb kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-weitere-regelungsinhalte\">P\u00ebrmbajtje t\u00eb tjera rregulluese<\/h3>\n\n<p class=\"wp-block-paragraph\">\u00c7do klauzol\u00eb shtes\u00eb duhet t\u00eb ket\u00eb nj\u00eb funksion t\u00eb dalluesh\u00ebm, p\u00ebr t\u00eb shmangur pasiguri t\u00eb m\u00ebvonshme.<\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrmbajtje t\u00eb tjera t\u00eb dobishme rregulluese jan\u00eb <strong>kufizimet e cedimit<\/strong>, <strong>t\u00eb drejtat e parablerjes<\/strong>, <strong>t\u00eb drejtat e marrjes (Aufgriffsrechte)<\/strong>, <strong>klauzolat e kompensimit<\/strong>, <strong>ndalimet e konkurrenc\u00ebs<\/strong>, <strong>t\u00eb drejtat e informimit<\/strong>, <strong>detyrimet e miratimit p\u00ebr transaksione t\u00eb jasht\u00ebzakonshme<\/strong> dhe <strong>rregullat e pasardh\u00ebsis\u00eb n\u00eb rast vdekjeje<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Sidomos kur ka disa ortak\u00eb, nj\u00eb kontrat\u00eb minimale rrall\u00eb mjafton n\u00eb praktik\u00eb. Kontrata e shoq\u00ebris\u00eb duhet t\u00eb p\u00ebrmbaj\u00eb rregulla shtes\u00eb t\u00eb qarta, p\u00ebr t\u00eb shmangur konflikte t\u00eb m\u00ebvonshme midis ortak\u00ebve. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00eb r\u00ebnd\u00ebsishme jan\u00eb sidomos rregullat p\u00ebr <strong>menaxhimin, p\u00ebrfaq\u00ebsimin, marrjen e vendimeve, shp\u00ebrndarjen e fitimit, transferimin e kuotave, vdekjen e nj\u00eb ortaku dhe daljen nga shoq\u00ebria<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Te nj\u00eb GmbH me dy ortak\u00eb me pjes\u00ebmarrje t\u00eb barabart\u00eb, kontrata ka nevoj\u00eb p\u00ebr rregulla ve\u00e7an\u00ebrisht t\u00eb qarta. N\u00ebse t\u00eb dy mbajn\u00eb nga 50% dhe \u00e7do vendim i r\u00ebnd\u00ebsish\u00ebm k\u00ebrkon unanimitet, shoq\u00ebria mund t\u00eb bllokohet n\u00eb rast mosmarr\u00ebveshjeje. At\u00ebher\u00eb ndihmon vet\u00ebm nj\u00eb zgjidhje e r\u00ebn\u00eb dakord paraprakisht, p.sh. vot\u00eb vendimtare, procedur\u00eb nd\u00ebrmjet\u00ebsimi, opsion blerjeje ose rregull i qart\u00eb daljeje.  <\/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\">\u201ePrandaj, kontrata e shoq\u00ebris\u00eb duhet t\u00eb p\u00ebrshtatet gjithmon\u00eb me struktur\u00ebn konkrete. Nj\u00eb GmbH me nj\u00eb person ka nevoj\u00eb p\u00ebr rregulla t\u00eb tjera sesa nj\u00eb shoq\u00ebri familjare. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-gmbh-grunden-in-osterreich\">Themelimi i nj\u00eb GmbH-je n\u00eb Austri<\/h2>\n\n<p class=\"wp-block-paragraph\">Themelimi i nj\u00eb GmbH-je kryhet n\u00eb disa hapa juridik\u00eb dhe praktik\u00eb. GmbH-ja nuk lind q\u00eb me iden\u00eb, as me n\u00ebnshkrimin e kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb dhe as me pages\u00ebn e kapitalit themeltar. Ajo lind vet\u00ebm me <strong>regjistrimin n\u00eb regjistrin e shoq\u00ebrive<\/strong>. Aplikimi p\u00ebr regjistrim duhet, sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P9\/NOR40078407\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 9 GmbHG<\/a>, t\u00eb n\u00ebnshkruhet nga t\u00eb gjith\u00eb drejtor\u00ebt ekzekutiv\u00eb.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ablauf-der-grundung-schritt-fur-schritt\">Procesi i themelimit hap pas hapi<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Themelimi i nj\u00eb GmbH-je<\/strong> ndjek nj\u00eb proces t\u00eb p\u00ebrcaktuar. Renditja \u00ebsht\u00eb e r\u00ebnd\u00ebsishme, sepse gjykata e regjistrit t\u00eb shoq\u00ebrive e regjistron shoq\u00ebrin\u00eb vet\u00ebm kur kontrata e shoq\u00ebris\u00eb \u00ebsht\u00eb hartuar, drejtor\u00ebt ekzekutiv\u00eb jan\u00eb em\u00ebruar dhe kontributet e nevojshme jan\u00eb provuar. <\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>P\u00ebrcaktimi i struktur\u00ebs s\u00eb GmbH-s\u00eb<\/strong><br\/>S\u00eb pari, themeluesit p\u00ebrcaktojn\u00eb vendimet baz\u00eb. Kush do t\u00eb jet\u00eb ortak, sa do t\u00eb jet\u00eb kapitali themeltar, \u00e7far\u00eb kontributi themeltar merr p\u00ebrsip\u00ebr secili ortak, kush do t\u00eb jet\u00eb drejtor ekzekutiv dhe cili do t\u00eb jet\u00eb objekti i veprimtaris\u00eb s\u00eb GmbH-s\u00eb. K\u00ebto pika p\u00ebrb\u00ebjn\u00eb baz\u00ebn p\u00ebr kontrat\u00ebn e shoq\u00ebris\u00eb.  <\/li>\n\n\n\n<li><strong>Hartimi i kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb<\/strong><br\/>M\u00eb pas p\u00ebrgatitet kontrata e shoq\u00ebris\u00eb. Kur ka disa ortak\u00eb, ajo rregullon firm\u00ebn, selin\u00eb, objektin e veprimtaris\u00eb, kapitalin themeltar, kontributet themeltare dhe organizimin e brendsh\u00ebm. Te nj\u00eb GmbH me nj\u00eb person, n\u00eb vend t\u00eb kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb vjen deklarata p\u00ebr themelimin e shoq\u00ebris\u00eb. Kontrata duhet t\u00eb hartohet si akt noterial.   <\/li>\n\n\n\n<li><strong>Em\u00ebrimi i drejtorit ekzekutiv<\/strong><br\/>GmbH-ja ka nevoj\u00eb p\u00ebr t\u00eb pakt\u00ebn nj\u00eb drejtor ekzekutiv. Em\u00ebrimi mund t\u00eb b\u00ebhet q\u00eb n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb ose me nj\u00eb vendim t\u00eb ve\u00e7ant\u00eb t\u00eb ortak\u00ebve. Drejtori ekzekutiv e p\u00ebrfaq\u00ebson GmbH-n\u00eb jasht\u00eb dhe regjistrohet n\u00eb regjistrin e shoq\u00ebrive.  <\/li>\n\n\n\n<li><strong>Pagesa e kontributeve themeltare<\/strong><br\/>M\u00eb pas hapet llogaria e shoq\u00ebris\u00eb dhe paguhet kontributi themeltar q\u00eb duhet kryer n\u00eb para. Me nj\u00eb kapital minimal themeltar prej <strong>\u20ac<\/strong> <strong>10.000,-<\/strong>, para regjistrimit duhet t\u00eb paguhen n\u00eb parim t\u00eb pakt\u00ebn <strong>\u20ac<\/strong> <strong>5.000,-<\/strong> n\u00eb para. Banka l\u00ebshon nj\u00eb v\u00ebrtetim p\u00ebr k\u00ebt\u00eb.  <\/li>\n\n\n\n<li><strong>P\u00ebrgatitja e aplikimit p\u00ebr regjistrim<\/strong><br\/>Drejtor\u00ebt ekzekutiv\u00eb p\u00ebrgatisin aplikimin p\u00ebr regjistrim n\u00eb regjistrin e shoq\u00ebrive. K\u00ebrkes\u00ebs i bashk\u00ebngjiten dokumentet e nevojshme: kontrata e shoq\u00ebris\u00eb ose deklarata e themelimit, em\u00ebrimi i drejtorit ekzekutiv, lista e ortak\u00ebve, n\u00ebnshkrimi model i drejtor\u00ebve ekzekutiv\u00eb dhe v\u00ebrtetimi bankar. <\/li>\n\n\n\n<li><strong>Regjistrimi i GmbH-s\u00eb n\u00eb regjistrin e shoq\u00ebrive<\/strong><br\/>Aplikimi dor\u00ebzohet n\u00eb gjykat\u00ebn kompetente t\u00eb regjistrit t\u00eb shoq\u00ebrive. Vet\u00ebm me regjistrimin lind GmbH-ja si person juridik m\u00eb vete. Q\u00eb nga ky moment, ajo mund t\u00eb lidh\u00eb vet\u00eb kontrata, t\u00eb fitoj\u00eb pasuri, t\u00eb pun\u00ebsoj\u00eb punonj\u00ebs, t\u00eb padis\u00eb dhe t\u00eb paditet.  <\/li>\n\n\n\n<li><strong>P\u00ebrfundimi i \u00e7\u00ebshtjeve t\u00eb taksave, veprimtaris\u00eb dhe sigurimeve shoq\u00ebrore<\/strong><br\/>Pas regjistrimit n\u00eb regjistrin e shoq\u00ebrive vijojn\u00eb hapat praktik\u00eb t\u00eb nisjes. GmbH-ja ka nevoj\u00eb p\u00ebr regjistrim tatimor n\u00eb administrat\u00ebn tatimore, sipas nevoj\u00ebs nj\u00eb num\u00ebr UID, kontabilitet t\u00eb rregullt dhe, p\u00ebr veprimtari tregtare, nj\u00eb leje ushtrimi (Gewerbeberechtigung). N\u00ebse pun\u00ebsohen punonj\u00ebs ose drejtori ekzekutiv i n\u00ebnshtrohet sigurimeve shoq\u00ebrore, duhet t\u00eb b\u00ebhen edhe njoftimet p\u00ebr sigurimet shoq\u00ebrore.  <\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\" id=\"h-gmbh-in-grundung-vor-der-firmenbucheintragung\">GmbH n\u00eb themelim para regjistrimit n\u00eb regjistrin e shoq\u00ebrive<\/h3>\n\n<p class=\"wp-block-paragraph\">Midis aktit noterial dhe regjistrimit n\u00eb regjistrin e shoq\u00ebrive, shoq\u00ebria ndodhet n\u00eb faz\u00ebn e themelimit. N\u00eb praktik\u00eb flitet p\u00ebr <strong>GmbH n\u00eb themelim<\/strong>. Kjo faz\u00eb \u00ebsht\u00eb juridikisht e ndjeshme, sepse GmbH-ja p\u00ebrfundimtare ende nuk ka lindur.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kush lidh kontrata gjat\u00eb k\u00ebsaj kohe, duhet t\u00eb veproj\u00eb me kujdes t\u00eb ve\u00e7ant\u00eb. Pal\u00ebt kontraktuese duhet t\u00eb mund t\u00eb kuptojn\u00eb se GmbH-ja ende nuk \u00ebsht\u00eb e regjistruar. Kush paraqitet n\u00eb m\u00ebnyr\u00eb t\u00eb paqart\u00eb ose merr p\u00ebrsip\u00ebr detyrime pa e b\u00ebr\u00eb t\u00eb ditur faz\u00ebn e themelimit, rrezikon p\u00ebrgjegj\u00ebsi personale.  <\/p>\n\n<p class=\"wp-block-paragraph\">Prandaj, gjat\u00eb faz\u00ebs s\u00eb themelimit duhet t\u00eb lidhen vet\u00ebm ato transaksione q\u00eb jan\u00eb t\u00eb nevojshme p\u00ebr krijimin. K\u00ebtu p\u00ebrfshihen p.sh. sh\u00ebrbimet noteriale, llogaria bankare, k\u00ebshillimi, p\u00ebrgatitja e qiras\u00eb ose p\u00ebrgatitja teknike e nisjes s\u00eb biznesit. Kontratat m\u00eb t\u00eb m\u00ebdha t\u00eb furnizimit, detyrimet afatgjata ose transaksionet me rrezik duhet t\u00eb lidhen vet\u00ebm pas regjistrimit n\u00eb regjistrin e shoq\u00ebrive.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kosten-der-gmbh-grundung\">Kostot e themelimit t\u00eb GmbH-s\u00eb<\/h3>\n\n<p class=\"wp-block-paragraph\">Kostot e themelimit t\u00eb nj\u00eb GmbH-je p\u00ebrb\u00ebhen nga disa pjes\u00eb. P\u00ebrve\u00e7 kontributit themeltar, ka kosto p\u00ebr noter, regjistrin e shoq\u00ebrive, k\u00ebshillim juridik, bank\u00eb, regjistrim t\u00eb veprimtaris\u00eb dhe organizim tatimor. Kontributi themeltar nuk \u00ebsht\u00eb shpenzim n\u00eb kuptimin klasik. Pas pages\u00ebs, ai i p\u00ebrket GmbH-s\u00eb dhe \u00ebsht\u00eb n\u00eb dispozicion p\u00ebr veprimtarin\u00eb e biznesit.   <\/p>\n\n<p class=\"wp-block-paragraph\">Pozicionet kryesore t\u00eb kostove jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Kontributi themeltar:<\/strong> me kapital minimal themeltar, t\u00eb pakt\u00ebn <strong>\u20ac 5.000,-<\/strong> pages\u00eb n\u00eb para para regjistrimit.<\/li>\n\n\n\n<li><strong>Noteri:<\/strong> kosto p\u00ebr aktin noterial, legalizime dhe n\u00ebnshkrime model.<\/li>\n\n\n\n<li><strong>Regjistri i shoq\u00ebrive:<\/strong> tarifa p\u00ebr aplikim dhe regjistrim.<\/li>\n\n\n\n<li><strong>K\u00ebshillim juridik:<\/strong> kosto p\u00ebr hartimin e kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb dhe k\u00ebshillim p\u00ebr struktur\u00ebn.<\/li>\n\n\n\n<li><strong>K\u00ebshillim tatimor:<\/strong> organizimi i kontabilitetit, regjistrimi tatimor dhe mb\u00ebshtetja e vazhdueshme.<\/li>\n\n\n\n<li><strong>Veprimtaria (Gewerbe):<\/strong> kosto dhe prova p\u00ebr veprimtari tregtare.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Kostot reale varen nga struktura. Nj\u00eb GmbH e thjesht\u00eb me nj\u00eb person kushton m\u00eb pak se nj\u00eb GmbH me disa ortak\u00eb, investitor\u00eb, t\u00eb drejta t\u00eb ve\u00e7anta dhe shp\u00ebrndarje komplekse fitimi. Sidomos kur ka disa ortak\u00eb, nuk duhet kursyer te kontrata e shoq\u00ebris\u00eb. Nj\u00eb kontrat\u00eb e lir\u00eb mund t\u00eb b\u00ebhet m\u00eb von\u00eb duksh\u00ebm m\u00eb e shtrenjt\u00eb, n\u00ebse n\u00eb rast mosmarr\u00ebveshjeje, daljeje ose vdekjeje t\u00eb nj\u00eb ortaku nuk ofron zgjidhje t\u00eb qart\u00eb.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gewerbeberechtigung-der-gmbh\">Leja e ushtrimit t\u00eb veprimtaris\u00eb (Gewerbeberechtigung) e GmbH-s\u00eb<\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00ebse veprimtaria e GmbH-s\u00eb bie n\u00ebn rregulloren e veprimtarive (Gewerbeordnung), GmbH-ja ka nevoj\u00eb p\u00ebr nj\u00eb leje t\u00eb ve\u00e7ant\u00eb ushtrimi. Leja e ushtrimit e nj\u00eb ortaku nuk mjafton, pasi GmbH-ja vepron si person juridik m\u00eb vete. <\/p>\n\n<p class=\"wp-block-paragraph\">Te nj\u00eb <strong>veprimtari e lir\u00eb<\/strong> mjafton njoftimi, n\u00ebse plot\u00ebsohen kushtet e p\u00ebrgjithshme. Te nj\u00eb <strong>veprimtari e rregulluar<\/strong>, GmbH-ja ka nevoj\u00eb shtes\u00eb p\u00ebr d\u00ebshmi kualifikimi. N\u00ebse GmbH-ja nuk mund ta siguroj\u00eb vet\u00eb k\u00ebt\u00eb d\u00ebshmi, i duhet nj\u00eb drejtor ekzekutiv sipas s\u00eb drejt\u00ebs s\u00eb veprimtaris\u00eb (gewerberechtlicher Gesch\u00e4ftsf\u00fchrer).  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Drejtori ekzekutiv sipas s\u00eb drejt\u00ebs s\u00eb veprimtaris\u00eb<\/strong> nuk \u00ebsht\u00eb automatikisht i nj\u00ebjti person si drejtori ekzekutiv sipas s\u00eb drejt\u00ebs tregtare i GmbH-s\u00eb. Drejtori ekzekutiv sipas s\u00eb drejt\u00ebs tregtare e p\u00ebrfaq\u00ebson GmbH-n\u00eb jasht\u00eb dhe e drejton shoq\u00ebrin\u00eb sipas s\u00eb drejt\u00ebs s\u00eb GmbH-s\u00eb. Drejtori ekzekutiv sipas s\u00eb drejt\u00ebs s\u00eb veprimtaris\u00eb siguron q\u00eb veprimtaria konkrete t\u00eb ushtrohet profesionalisht dhe n\u00eb m\u00ebnyr\u00eb t\u00eb rregullt.  <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb shum\u00eb raste, i nj\u00ebjti person mund t\u2019i mbaj\u00eb t\u00eb dy rolet, n\u00ebse i plot\u00ebson kushtet ligjore. N\u00ebse mungon d\u00ebshmia e kualifikimit, duhet t\u00eb em\u00ebrohet nj\u00eb person i p\u00ebrshtatsh\u00ebm. <\/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\">\u201eDuhet t\u00eb jet\u00eb e qart\u00eb q\u00eb para themelimit n\u00ebse p\u00ebr veprimtarin\u00eb e planifikuar nevojitet nj\u00eb leje ushtrimi ose nj\u00eb drejtor ekzekutiv sipas s\u00eb drejt\u00ebs s\u00eb veprimtaris\u00eb.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-organe-und-organisation-der-gmbh\">Organet dhe organizimi i GmbH-s\u00eb<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH-ja nuk vepron vet\u00eb<\/strong>, por p\u00ebrmes organeve t\u00eb saj. Organet jan\u00eb persona ose grupe personash q\u00eb marrin vendime p\u00ebr shoq\u00ebrin\u00eb, e p\u00ebrfaq\u00ebsojn\u00eb at\u00eb jasht\u00eb ose ushtrojn\u00eb kontroll. P\u00ebr \u00e7do GmbH, dy organe jan\u00eb qendrore: <strong>drejtori ekzekutiv<\/strong> dhe <strong>asambleja e p\u00ebrgjithshme<\/strong>. Nj\u00eb <strong>k\u00ebshill mbik\u00ebqyr\u00ebs<\/strong> shtohet vet\u00ebm kur ligji e k\u00ebrkon ose kur ortak\u00ebt e krijojn\u00eb vullnetarisht.   <\/p>\n\n<p class=\"wp-block-paragraph\">Ky organizim ndan <strong>pron\u00ebsin\u00eb dhe drejtimin<\/strong>. Ortak\u00ebt mbajn\u00eb kuotat e pjes\u00ebmarrjes. Drejtori ekzekutiv drejton pun\u00ebt e p\u00ebrditshme. Asambleja e p\u00ebrgjithshme vendos p\u00ebr \u00e7\u00ebshtjet themelore.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-geschaftsfuhrer\">Drejtuesit<\/h3>\n\n<p class=\"wp-block-paragraph\">\u00c7do GmbH duhet, sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P15\/NOR40258362\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 15 GmbHG<\/a>, t\u00eb ket\u00eb <strong>t\u00eb pakt\u00ebn nj\u00eb drejtor ekzekutiv<\/strong>. Drejtor\u00eb ekzekutiv\u00eb mund t\u00eb jen\u00eb vet\u00ebm <strong>persona fizik\u00eb dhe me aft\u00ebsi veprimi<\/strong>. Prandaj, nj\u00eb shoq\u00ebri tjet\u00ebr nuk mund t\u00eb jet\u00eb drejtor ekzekutiv i nj\u00eb GmbH-je. Em\u00ebrimi b\u00ebhet me vendim t\u00eb ortak\u00ebve. N\u00ebse nj\u00eb ortak duhet t\u00eb b\u00ebhet vet\u00eb drejtor ekzekutiv, em\u00ebrimi i tij mund t\u00eb parashikohet edhe drejtp\u00ebrdrejt n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb.    <\/p>\n\n<p class=\"wp-block-paragraph\">Drejtori ekzekutiv drejton pun\u00ebt e GmbH-s\u00eb dhe e p\u00ebrfaq\u00ebson at\u00eb jasht\u00eb. Ai n\u00ebnshkruan kontrata, komunikon me autoritetet, kujdeset p\u00ebr kontabilitetin dhe detyrimet tatimore, p\u00ebrgatit pasqyrat vjetore dhe dor\u00ebzimin n\u00eb regjistrin e shoq\u00ebrive dhe duhet t\u00eb mbaj\u00eb n\u00ebn v\u00ebzhgim gjendjen ekonomike t\u00eb shoq\u00ebris\u00eb. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-generalversammlung-und-gesellschafterbeschlusse\">Asambleja e p\u00ebrgjithshme dhe vendimet e ortak\u00ebve<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Asambleja e p\u00ebrgjithshme<\/strong> \u00ebsht\u00eb organi vendimmarr\u00ebs i ortak\u00ebve. Aty ortak\u00ebt ushtrojn\u00eb t\u00eb drejtat e tyre. Ata vendosin p\u00ebr \u00e7\u00ebshtje q\u00eb nuk i p\u00ebrkasin menaxhimit t\u00eb p\u00ebrditsh\u00ebm ose q\u00eb ligji, kontrata e shoq\u00ebris\u00eb ose nj\u00eb vendim i ortak\u00ebve ia cakton asambles\u00eb s\u00eb p\u00ebrgjithshme.  <\/p>\n\n<p class=\"wp-block-paragraph\">K\u00ebtu p\u00ebrfshihen em\u00ebrimi dhe shkarkimi i drejtor\u00ebve ekzekutiv\u00eb, miratimi i pasqyrave vjetore, p\u00ebrdorimi i fitimit bilancor, ndryshimet e kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb, masat e kapitalit dhe vendimet e r\u00ebnd\u00ebsishme strukturore. Prandaj, asambleja e p\u00ebrgjithshme \u00ebsht\u00eb vendi ku pronar\u00ebt e GmbH-s\u00eb formojn\u00eb vullnetin e tyre. <\/p>\n\n<p class=\"wp-block-paragraph\">Vendimet k\u00ebrkojn\u00eb shumica t\u00eb qarta. Prandaj, kontrata e shoq\u00ebris\u00eb duhet t\u00eb rregulloj\u00eb se cilat vendime merren me cil\u00ebn shumic\u00eb. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-aufsichtsrat-bei-grosseren-gmbhs\">K\u00ebshilli mbik\u00ebqyr\u00ebs te GmbH-t\u00eb m\u00eb t\u00eb m\u00ebdha<\/h3>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb <strong>k\u00ebshill mbik\u00ebqyr\u00ebs<\/strong> mbik\u00ebqyr menaxhimin. Ai nuk e drejton vet\u00eb GmbH-n\u00eb, por kontrollon vendimet qendrore dhe shqyrton menaxhimin nga k\u00ebndv\u00ebshtrimi i shoq\u00ebris\u00eb. Te GmbH-t\u00eb e vogla zakonisht nuk ka k\u00ebshill mbik\u00ebqyr\u00ebs. N\u00eb rastet e <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P29\/NOR40181337\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 29 GmbHG<\/a>, k\u00ebshilli mbik\u00ebqyr\u00ebs \u00ebsht\u00eb i detyruesh\u00ebm me ligj.   <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebr GmbH-t\u00eb e vogla dhe t\u00eb mesme zakonisht mjafton kontrolli nga ortak\u00ebt. Te nd\u00ebrmarrjet m\u00eb komplekse, nj\u00eb k\u00ebshill mbik\u00ebqyr\u00ebs mund t\u00eb jet\u00eb i dobish\u00ebm, sepse shoq\u00ebron vazhdimisht menaxhimin, strategjin\u00eb dhe investimet m\u00eb t\u00eb m\u00ebdha. <\/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\">\u201eMe k\u00ebt\u00eb organizim mbetet e qart\u00eb kush vepron n\u00eb p\u00ebrditshm\u00ebri dhe kush vendos p\u00ebr \u00e7\u00ebshtjet thelb\u00ebsore t\u00eb shoq\u00ebris\u00eb.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-haftung-bei-der-gmbh\">P\u00ebrgjegj\u00ebsia te GmbH-ja<\/h2>\n\n<p class=\"wp-block-paragraph\">P\u00ebrgjegj\u00ebsia \u00ebsht\u00eb arsyeja kryesore pse shum\u00eb sip\u00ebrmarr\u00ebs zgjedhin nj\u00eb GmbH. GmbH-ja \u00ebsht\u00eb nj\u00eb person juridik m\u00eb vete, p\u00ebr detyrimet e s\u00eb cil\u00ebs, sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P61\/NOR40070217\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 61 GmbHG<\/a>, p\u00ebrgjigjet <strong>vet\u00ebm pasuria e shoq\u00ebris\u00eb<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Kjo nuk do t\u00eb thot\u00eb, megjithat\u00eb, se te nj\u00eb GmbH askush nuk mund t\u00eb p\u00ebrgjigjet personalisht. Kufizimi i p\u00ebrgjegj\u00ebsis\u00eb mbron nga p\u00ebrgjegj\u00ebsia personale automatike e ortak\u00ebve p\u00ebr borxhet e shoq\u00ebris\u00eb. Ai nuk mbron nga detyrimet e papaguara t\u00eb kontributit, garancit\u00eb personale, shkeljet e detyrave si drejtor ekzekutiv ose rreziqet para regjistrimit n\u00eb regjistrin e shoq\u00ebrive.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-der-gesellschaft\">P\u00ebrgjegj\u00ebsia e shoq\u00ebris\u00eb<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH-ja p\u00ebrgjigjet me t\u00eb gjith\u00eb <strong>pasurin\u00eb e shoq\u00ebris\u00eb<\/strong>. K\u00ebtu p\u00ebrfshihen depozitat bankare, k\u00ebrkesat ndaj klient\u00ebve, mallrat, makinerit\u00eb, automjetet, t\u00eb drejtat jomateriale dhe t\u00eb gjitha pasurit\u00eb e tjera t\u00eb shoq\u00ebris\u00eb. Kreditor\u00ebt duhet t\u2019i drejtohen GmbH-s\u00eb, n\u00ebse kan\u00eb lidhur nj\u00eb kontrat\u00eb me GmbH-n\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\">Prandaj, nj\u00eb pal\u00eb kontraktuese e GmbH-s\u00eb nuk mund t\u00eb ket\u00eb qasje te pasuria private e nj\u00eb ortaku vet\u00ebm sepse ai ortak merr pjes\u00eb n\u00eb GmbH. Pik\u00ebrisht k\u00ebtu q\u00ebndron efekti praktik i kufizimit t\u00eb p\u00ebrgjegj\u00ebsis\u00eb. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-der-gesellschafter\">P\u00ebrgjegj\u00ebsia e ortak\u00ebve<\/h3>\n\n<p class=\"wp-block-paragraph\">Ortak\u00ebt nuk p\u00ebrgjigjen personalisht p\u00ebr borxhet e zakonshme t\u00eb GmbH-s\u00eb. Detyrimi i tyre kryesor \u00ebsht\u00eb t\u00eb kryejn\u00eb <strong>kontributin themeltar<\/strong> t\u00eb marr\u00eb p\u00ebrsip\u00ebr. N\u00ebse kontributi themeltar nuk \u00ebsht\u00eb paguar ende plot\u00ebsisht, ortaku mbetet i detyruar ndaj GmbH-s\u00eb p\u00ebr pages\u00eb. N\u00ebse GmbH-ja m\u00eb von\u00eb has v\u00ebshtir\u00ebsi ekonomike, shoq\u00ebria ose administratori i falimentimit mund t\u00eb k\u00ebrkoj\u00eb kontribute t\u00eb papaguara.   <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrgjegj\u00ebsia personale e ortak\u00ebve lind edhe kur ata vet\u00eb marrin p\u00ebrsip\u00ebr nj\u00eb detyrim shtes\u00eb. Kjo ndodh shpesh n\u00eb praktik\u00eb te financimet bankare. Bankat shpesh k\u00ebrkojn\u00eb garanci personale, garanci (garantime) ose marrje p\u00ebrsip\u00ebr t\u00eb borxhit. Kush n\u00ebnshkruan nj\u00eb siguri t\u00eb till\u00eb, nuk p\u00ebrgjigjet p\u00ebr shkak t\u00eb statusit si ortak, por p\u00ebr shkak t\u00eb asaj n\u00ebnshkrimi.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-des-geschaftsfuhrers\">P\u00ebrgjegj\u00ebsia e drejtorit<\/h3>\n\n<p class=\"wp-block-paragraph\">Drejtori ekzekutiv ka nj\u00eb pozicion tjet\u00ebr nga pik\u00ebpamja e p\u00ebrgjegj\u00ebsis\u00eb krahasuar me nj\u00eb ortak t\u00eb thjesht\u00eb. Ai e drejton GmbH-n\u00eb dhe duhet t\u00eb respektoj\u00eb detyrimet ligjore. N\u00ebse i shkel k\u00ebto detyrime, ai mund t\u00eb p\u00ebrgjigjet personalisht.  <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrgjegj\u00ebsia m\u00eb e r\u00ebnd\u00ebsishme \u00ebsht\u00eb ndaj vet\u00eb GmbH-s\u00eb. Drejtori ekzekutiv duhet t\u00eb veproj\u00eb me <strong>kujdesin e nj\u00eb tregtari t\u00eb rregullt<\/strong>. N\u00ebse ai shkakton d\u00ebm p\u00ebrmes sjelljes n\u00eb kund\u00ebrshtim me detyr\u00ebn, GmbH-ja mund t\u00eb k\u00ebrkoj\u00eb d\u00ebmshp\u00ebrblim.  <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 k\u00ebsaj, mund t\u00eb lind\u00eb p\u00ebrgjegj\u00ebsi ndaj t\u00eb tret\u00ebve. Ve\u00e7an\u00ebrisht t\u00eb rrezikshme jan\u00eb detyrimet tatimore t\u00eb papaguara, kontributet e sigurimeve shoq\u00ebrore t\u00eb papaguara, pagesat e ndaluara n\u00eb kriz\u00eb dhe paraqitja me vones\u00eb e k\u00ebrkes\u00ebs p\u00ebr falimentim. Prandaj, drejtori ekzekutiv duhet ta kontrolloj\u00eb vazhdimisht gjendjen ekonomike dhe t\u00eb mos i injoroj\u00eb shenjat paralajm\u00ebruese.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-vor-der-firmenbucheintragung\">P\u00ebrgjegj\u00ebsia para regjistrimit n\u00eb regjistrin e shoq\u00ebrive<\/h3>\n\n<p class=\"wp-block-paragraph\">Para regjistrimit n\u00eb regjistrin e shoq\u00ebrive, GmbH-ja ende nuk ekziston si person juridik i krijuar plot\u00ebsisht. Kjo faz\u00eb quhet <strong>GmbH n\u00eb themelim<\/strong>. Ajo fillon pas hartimit t\u00eb kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb dhe p\u00ebrfundon me regjistrimin n\u00eb regjistrin e shoq\u00ebrive.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kush lidh kontrata gjat\u00eb k\u00ebsaj faze, duhet t\u00eb b\u00ebj\u00eb t\u00eb ditur se GmbH-ja ende nuk \u00ebsht\u00eb e regjistruar. P\u00ebrndryshe lindin rreziqe p\u00ebrgjegj\u00ebsie personale p\u00ebr personat q\u00eb veprojn\u00eb. Prandaj, themeluesit duhet t\u00eb lidhin para regjistrimit vet\u00ebm transaksione p\u00ebrgatitore t\u00eb domosdoshme.  <\/p>\n\n<p class=\"wp-block-paragraph\">Themeluesit duhet t\u00eb p\u00ebrdorin n\u00eb marr\u00ebdh\u00ebniet tregtare para regjistrimit gjithmon\u00eb shtes\u00ebn <strong>\u201cMuster GmbH n\u00eb themelim\u201d<\/strong> ose <strong>\u201cMuster GmbH i.G.\u201d<\/strong>. K\u00ebshtu pala kontraktuese e kupton se GmbH-ja ende nuk ka lindur. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuern-und-sozialversicherung-der-gmbh\">Taksat dhe sigurimet shoq\u00ebrore t\u00eb GmbH-s\u00eb<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH-ja \u00ebsht\u00eb subjekt tatimor m\u00eb vete<\/strong>. Ajo e taton vet\u00eb fitimin e saj dhe jo p\u00ebrmes ortak\u00ebve. Mbi fitimin e GmbH-s\u00eb aplikohet <strong>tatimi mbi fitimin e korporatave<\/strong>. N\u00ebse GmbH-ja nuk realizon fitim ose realizon vet\u00ebm fitim t\u00eb vog\u00ebl, prap\u00eb aplikohet <strong>tatimi minimal mbi fitimin e korporatave<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00ebse GmbH-ja u shp\u00ebrndan fitime ortak\u00ebve, shtohet edhe <strong>tatimi mbi t\u00eb ardhurat nga kapitali<\/strong>. GmbH-ja e mban k\u00ebt\u00eb tatim gjat\u00eb shp\u00ebrndarjes dhe e derdh n\u00eb administrat\u00ebn tatimore. K\u00ebshtu, p\u00ebr fitimet e shp\u00ebrndara krijohet nj\u00eb tatim i dyfisht\u00eb n\u00eb dy nivele: s\u00eb pari tatimi mbi fitimin e korporatave n\u00eb nivelin e GmbH-s\u00eb, pastaj tatimi mbi t\u00eb ardhurat nga kapitali n\u00eb nivelin e ortak\u00ebve.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Shembull:<\/strong> N\u00ebse GmbH-ja realizon nj\u00eb fitim prej <strong>\u20ac 100.000,-<\/strong>, ajo paguan p\u00ebr k\u00ebt\u00eb <strong>\u20ac 23.000,- tatim mbi fitimin e korporatave<\/strong>. Mbeten <strong>\u20ac 77.000,-<\/strong>. N\u00ebse kjo shum\u00eb shp\u00ebrndahet plot\u00ebsisht, aplikohet <strong>\u20ac 21.175,- tatim mbi t\u00eb ardhurat nga kapitali<\/strong>. Prandaj, te ortaku mb\u00ebrrijn\u00eb <strong>\u20ac 55.825,-<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Nga kjo duhet dalluar <strong>pagesa e drejtorit ekzekutiv<\/strong>. Ajo nuk \u00ebsht\u00eb shp\u00ebrndarje fitimi, por shp\u00ebrblim p\u00ebr veprimtarin\u00eb si drejtor ekzekutiv. GmbH-ja mund ta trajtoj\u00eb si shpenzim, n\u00ebse \u00ebsht\u00eb e arsyeshme dhe ka nj\u00eb baz\u00eb t\u00eb qart\u00eb. Te drejtori ekzekutiv, kjo pages\u00eb sjell tatim mbi t\u00eb ardhurat dhe, n\u00eb var\u00ebsi t\u00eb klasifikimit, kontribute t\u00eb sigurimeve shoq\u00ebrore.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sigurimi shoq\u00ebror<\/strong> varet nga fakti n\u00ebse drejtori ekzekutiv \u00ebsht\u00eb i p\u00ebrfshir\u00eb si ortak n\u00eb GmbH dhe \u00e7far\u00eb ndikimi ka ai n\u00eb shoq\u00ebri. Nj\u00eb drejtor ekzekutiv i jasht\u00ebm pa pjes\u00ebmarrje zakonisht sigurohet sipas ASVG. Te ortak\u00ebt q\u00eb jan\u00eb edhe drejtor\u00eb ekzekutiv\u00eb, vendos niveli i pjes\u00ebmarrjes dhe ndikimi real. Sa m\u00eb shum\u00eb q\u00eb drejtori ekzekutiv e kontrollon shoq\u00ebrin\u00eb, aq m\u00eb shum\u00eb merret n\u00eb konsiderat\u00eb sigurimi i detyruesh\u00ebm sipas 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\">\u201eGabimet te detyrimet tatimore, llogaritja e pagave ose sigurimet shoq\u00ebrore mund t\u00eb shkaktojn\u00eb jo vet\u00ebm pagesa shtes\u00eb, por edhe rreziqe p\u00ebrgjegj\u00ebsie personale p\u00ebr drejtor\u00ebt ekzekutiv\u00eb.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechnungslegung-jahresabschluss-und-gewinnverteilung\">Kontabiliteti, pasqyrat vjetore dhe shp\u00ebrndarja e fitimit<\/h2>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb <strong>GmbH duhet ta dokumentoj\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb verifikueshme gjendjen e saj ekonomike<\/strong>. Prandaj, ajo ka nevoj\u00eb p\u00ebr kontabilitet t\u00eb rregullt dhe pasqyra vjetore. Kjo \u00ebsht\u00eb ve\u00e7an\u00ebrisht e r\u00ebnd\u00ebsishme, sepse GmbH-ja p\u00ebrgjigjet vet\u00ebm me pasurin\u00eb e saj shoq\u00ebrore. Prandaj, kreditor\u00ebt, ortak\u00ebt, drejtor\u00ebt ekzekutiv\u00eb, bankat dhe autoritetet duhet t\u00eb mund t\u00eb kuptojn\u00eb se si q\u00ebndron shoq\u00ebria ekonomikisht.   <\/p>\n\n<p class=\"wp-block-paragraph\">Drejtor\u00ebt ekzekutiv\u00eb mbajn\u00eb p\u00ebrgjegj\u00ebsin\u00eb q\u00eb t\u00eb mbahen librat e nevojsh\u00ebm. Kjo rrjedh nga <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P22\/NOR12039464\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 22 GmbHG<\/a>. P\u00ebrve\u00e7 k\u00ebsaj, pasqyrat vjetore duhet t\u2019u d\u00ebrgohen ortak\u00ebve pasi t\u00eb jen\u00eb p\u00ebrgatitur.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kontabiliteti nuk \u00ebsht\u00eb vet\u00ebm nj\u00eb detyrim p\u00ebr k\u00ebshilltarin tatimor. Ai i mbron edhe drejtor\u00ebt ekzekutiv\u00eb. Kush i njeh shifrat e GmbH-s\u00eb, i dallon m\u00eb her\u00ebt problemet e pagesave, mund t\u00eb reagoj\u00eb me koh\u00eb dhe shmang rreziqe p\u00ebrgjegj\u00ebsie personale. Nj\u00eb kontabilitet i \u00e7rregullt, p\u00ebrkundrazi, \u00e7on shpejt n\u00eb shp\u00ebrndarje t\u00eb gabuara, deklarata tatimore me vones\u00eb, probleme me regjistrin e shoq\u00ebrive dhe gabime n\u00eb vler\u00ebsimin e falimentimit.   <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteile-verkaufen-ubertragen-und-vererben\">Shitja, transferimi dhe trash\u00ebgimia e kuotave t\u00eb pjes\u00ebmarrjes<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Kuota e pjes\u00ebmarrjes<\/strong> \u00ebsht\u00eb pjes\u00ebmarrja e nj\u00eb ortaku n\u00eb GmbH. Ajo p\u00ebrmbledh t\u00eb drejtat e an\u00ebtar\u00ebsis\u00eb, t\u00eb drejtat e vot\u00ebs, t\u00eb drejtat mbi fitimin, t\u00eb drejtat e informimit dhe detyrimet. Prandaj, kush shet ose transferon nj\u00eb kuot\u00eb pjes\u00ebmarrjeje, nuk heq dor\u00eb vet\u00ebm nga nj\u00eb pjes\u00eb llogarit\u00ebse, por nga nj\u00eb pozit\u00eb juridike n\u00eb shoq\u00ebri.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kuotat e shoq\u00ebris\u00eb jan\u00eb, sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P76\/NOR40233217\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 76 GmbHG<\/a>, <strong>t\u00eb transferueshme dhe t\u00eb trash\u00ebgueshme<\/strong>. Megjithat\u00eb, transferimi nd\u00ebrmjet t\u00eb gjall\u00ebve k\u00ebrkon nj\u00eb <strong>akt noterial<\/strong>. Kjo vlen edhe p\u00ebr marr\u00ebveshjet me t\u00eb cilat nj\u00eb ortak angazhohet q\u00eb tani t\u00eb transferoj\u00eb m\u00eb von\u00eb kuot\u00ebn e tij t\u00eb shoq\u00ebris\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\">Detyrimi p\u00ebr akt noterial \u00ebsht\u00eb i r\u00ebnd\u00ebsish\u00ebm, sepse kuotat e shoq\u00ebris\u00eb nuk mund t\u00eb shiten pa form\u00eb, si sendet e zakonshme. Nj\u00eb marr\u00ebveshje gojore, nj\u00eb e-mail i thjesht\u00eb ose nj\u00eb kontrat\u00eb private shitblerjeje nuk mjaftojn\u00eb. Pa form\u00ebn e duhur, transferimi d\u00ebshton.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zustimmungserfordernisse-und-vorkaufsrechte\">K\u00ebrkesat p\u00ebr p\u00eblqim dhe t\u00eb drejtat e parablerjes<\/h3>\n\n<p class=\"wp-block-paragraph\">Kontrata e shoq\u00ebris\u00eb mund ta kufizoj\u00eb transferimin e kuotave t\u00eb shoq\u00ebris\u00eb. Ligji lejon shprehimisht q\u00eb transferimi t\u00eb varet nga kushte t\u00eb tjera. K\u00ebtu b\u00ebn pjes\u00eb, mbi t\u00eb gjitha, p\u00eblqimi i shoq\u00ebris\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kufizime t\u00eb tilla jan\u00eb ve\u00e7an\u00ebrisht t\u00eb r\u00ebnd\u00ebsishme n\u00eb GmbH me disa ortak\u00eb. Pa kufizim, nj\u00eb ortak mund ta shes\u00eb kuot\u00ebn e tij nj\u00eb personi q\u00eb nuk i p\u00ebrshtatet shoq\u00ebris\u00eb. Kjo mund t\u00eb r\u00ebndoj\u00eb bashk\u00ebpunimin dhe t\u00eb bllokoj\u00eb vendime strategjike.  <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb <strong>e drejt\u00eb parablerjeje<\/strong> u lejon ortak\u00ebve t\u00eb tjer\u00eb ta marrin kuot\u00ebn me t\u00eb nj\u00ebjtat kushte, p\u00ebrpara se ajo t\u2019i shitet nj\u00eb t\u00eb treti. Nj\u00eb <strong>e drejt\u00eb p\u00ebrvet\u00ebsimi<\/strong> shkon edhe m\u00eb tej. Mund t\u00eb p\u00ebrcaktohet q\u00eb nj\u00eb kuot\u00eb t\u00eb mund t\u00eb merret ose t\u00eb duhet t\u00eb merret n\u00eb rast t\u00eb ngjarjeve t\u00eb caktuara, p.sh. n\u00eb rast vdekjeje, falimentimi, nd\u00ebrprerjeje, shkeljeje t\u00eb r\u00ebnd\u00eb t\u00eb detyrimeve ose largimi t\u00eb nj\u00eb ortaku.  <\/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\">\u201eK\u00ebto rregullime duhet t\u00eb formulohen ve\u00e7an\u00ebrisht qart\u00eb, pasi klauzolat e paqarta mund t\u00eb \u00e7ojn\u00eb shpejt n\u00eb mosmarr\u00ebveshje t\u00eb ardhshme.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-anderung-umgrundung-und-beendigung-der-gmbh\">Ndryshimi, riorganizimi dhe p\u00ebrfundimi i GmbH-s\u00eb<\/h2>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb GmbH mbetet e form\u00ebsueshme juridikisht. Ortak\u00ebt mund t\u00eb ndryshojn\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb, t\u00eb vendosin masa kapitali, t\u00eb sjellin nj\u00eb nd\u00ebrmarrje ekzistuese n\u00eb nj\u00eb GmbH ose ta p\u00ebrfundojn\u00eb s\u00ebrish shoq\u00ebrin\u00eb. K\u00ebta hapa prekin struktur\u00ebn juridike t\u00eb GmbH-s\u00eb dhe prandaj duhet t\u00eb p\u00ebrgatiten me kujdes.  <\/p>\n\n<p class=\"wp-block-paragraph\">Megjithat\u00eb, ndryshimet nuk jan\u00eb thjesht marr\u00ebveshje t\u00eb brendshme. Sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P49\/NOR12023048\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 49 GmbHG<\/a>, ndryshimi i kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb k\u00ebrkon nj\u00eb vendim t\u00eb ortak\u00ebve, i cili v\u00ebrtetohet noterialisht. P\u00ebr m\u00eb tep\u00ebr, ndryshimi hyn n\u00eb fuqi vet\u00ebm me regjistrimin n\u00eb regjistrin tregtar.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalerhohung-und-kapitalherabsetzung\">Rritja e kapitalit dhe zvog\u00eblimi i kapitalit<\/h3>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb <strong>rritje kapitali<\/strong> e rrit kapitalin themeltar t\u00eb GmbH-s\u00eb. Ajo mund t\u00eb jet\u00eb e arsyeshme kur shoq\u00ebria ka nevoj\u00eb p\u00ebr kapital t\u00eb ri vetjak, kur pranohet nj\u00eb investitor ose kur ortak\u00ebt ekzistues duan t\u00eb rrisin pjes\u00ebmarrjen e tyre. Nj\u00eb rritje kapitali zakonisht ndryshon raportet e pjes\u00ebmarrjes, n\u00ebse jo t\u00eb gjith\u00eb ortak\u00ebt marrin pjes\u00eb n\u00eb t\u00eb nj\u00ebjtin raport.  <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb <strong>ulje kapitali<\/strong> e ul kapitalin themeltar. Ajo merret n\u00eb konsiderat\u00eb kur kapitali duhet p\u00ebrshtatur, humbjet duhen pastruar ose nj\u00eb struktur\u00eb duhet thjeshtuar. Megjithat\u00eb, ajo nd\u00ebrhyn m\u00eb fort n\u00eb mbrojtjen e kreditor\u00ebve dhe p\u00ebr k\u00ebt\u00eb arsye k\u00ebrkon kujdes t\u00eb ve\u00e7ant\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00eb dyja masat e ndryshojn\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb dhe prandaj k\u00ebrkojn\u00eb nj\u00eb vendim t\u00eb vlefsh\u00ebm t\u00eb ortak\u00ebve, v\u00ebrtetim noterial dhe regjistrim n\u00eb regjistrin tregtar. Para k\u00ebtij vendimi duhet t\u00eb jet\u00eb e qart\u00eb se si masa ndikon n\u00eb t\u00eb drejtat e vot\u00ebs, shp\u00ebrndarjen e fitimit, kuotat e pjes\u00ebmarrjes dhe detyrimet e hapura t\u00eb kontributeve. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-umgrundung-in-eine-gmbh\">Riorganizimi n\u00eb nj\u00eb GmbH<\/h3>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb veprimtari ekzistuese mund t\u00eb transferohet n\u00eb nj\u00eb GmbH. Kjo prek sidomos nd\u00ebrmarrjet individuale dhe shoq\u00ebrit\u00eb e personave. Q\u00ebllimi zakonisht \u00ebsht\u00eb nj\u00eb struktur\u00eb e qart\u00eb p\u00ebrgjegj\u00ebsie, nj\u00eb mund\u00ebsi m\u00eb e mir\u00eb pjes\u00ebmarrjeje ose nj\u00eb form\u00eb nd\u00ebrmarrjeje e planifikueshme nga ana tatimore.  <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb nj\u00eb riorganizim nuk ndryshohen vet\u00ebm emri dhe forma juridike. Duhet t\u00eb shqyrtohen pasurit\u00eb, kontratat, punonj\u00ebsit, k\u00ebrkesat, borxhet, autorizimet, kontratat e qiras\u00eb, marr\u00ebdh\u00ebniet me klient\u00ebt dhe pasojat tatimore. Ve\u00e7an\u00ebrisht e r\u00ebnd\u00ebsishme \u00ebsht\u00eb n\u00ebse kontratat kalojn\u00eb automatikisht apo n\u00ebse pal\u00ebt kontraktuese duhet t\u00eb japin p\u00eblqimin.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-auflosung-liquidation-und-loschung\">Shp\u00ebrb\u00ebrja, likuidimi dhe \u00e7regjistrimi<\/h3>\n\n<p class=\"wp-block-paragraph\">P\u00ebrfundimi i nj\u00eb GmbH-je nuk ndodh me nj\u00eb hap t\u00eb vet\u00ebm. S\u00eb pari shoq\u00ebria <strong>shp\u00ebrb\u00ebhet<\/strong>. M\u00eb pas vijon <strong>likuidimi<\/strong>. N\u00eb fund q\u00ebndron <strong>\u00e7regjistrimi n\u00eb regjistrin tregtar<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Shp\u00ebrb\u00ebrja e p\u00ebrfundon veprimtarin\u00eb normale tregtare. Megjithat\u00eb, GmbH-ja vazhdon t\u00eb ekzistoj\u00eb q\u00eb t\u00eb mund t\u00eb likuidohet. N\u00eb likuidim p\u00ebrfundojn\u00eb pun\u00ebt n\u00eb vazhdim, ark\u00ebtohen k\u00ebrkesat, paguhen borxhet dhe realizohet pasuria ekzistuese. N\u00ebse pas k\u00ebsaj mbetet pasuri, ajo u shp\u00ebrndahet ortak\u00ebve sipas rregullave t\u00eb kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb dhe ligjit.   <\/p>\n\n<p class=\"wp-block-paragraph\">Vet\u00ebm pas p\u00ebrfundimit t\u00eb likuidimit GmbH-ja \u00e7regjistrohet n\u00eb regjistrin tregtar. Me k\u00ebt\u00eb \u00e7regjistrim p\u00ebrfundon ekzistenca e saj juridike. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-typische-fehler-bei-der-gmbh\">Gabime tipike te GmbH-ja<\/h2>\n\n<p class=\"wp-block-paragraph\">Gabimet tipike te GmbH-ja lindin zakonisht nga <strong>p\u00ebrgatitja e dob\u00ebt, kontratat e paqarta dhe mungesa e kontrollit t\u00eb vazhduesh\u00ebm<\/strong>. GmbH-ja i mbron ortak\u00ebt nga p\u00ebrgjegj\u00ebsia personale automatike p\u00ebr borxhet e shoq\u00ebris\u00eb, por jo nga gabimet n\u00eb themelim, administrim, taksa, sigurime shoq\u00ebrore, financim ose falimentim. <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb gabim i shpesht\u00eb \u00ebsht\u00eb nj\u00eb <strong>kontrat\u00eb shoq\u00ebrie tep\u00ebr e thjesht\u00eb<\/strong>. Sidomos kur ka disa ortak\u00eb, duhet t\u00eb jet\u00eb e qart\u00eb se si merren vendimet, kush mund t\u00eb jet\u00eb administrator, kur mund t\u00eb shiten kuotat e shoq\u00ebris\u00eb dhe \u00e7far\u00eb ndodh n\u00eb rast vdekjeje, mosmarr\u00ebveshjeje ose largimi t\u00eb nj\u00eb ortaku. <\/p>\n\n<p class=\"wp-block-paragraph\">Edhe <strong>kompetencat e paqarta t\u00eb administratorit<\/strong> \u00e7ojn\u00eb shpejt n\u00eb probleme. Brenda shoq\u00ebris\u00eb duhet t\u00eb rregullohet se cilat transaksione administratori mund t\u2019i lidh\u00eb i vet\u00ebm dhe kur i duhet p\u00eblqimi i ortak\u00ebve. <\/p>\n\n<p class=\"wp-block-paragraph\">Shum\u00eb e rrezikshme \u00ebsht\u00eb <strong>p\u00ebrzierja e pasuris\u00eb private me pasurin\u00eb e shoq\u00ebris\u00eb<\/strong>. GmbH-ja ka pasurin\u00eb e vet, e cila nuk u p\u00ebrket personalisht ortak\u00ebve. Prandaj, faturat private nuk duhet t\u00eb paguhen thjesht p\u00ebrmes llogaris\u00eb s\u00eb GmbH-s\u00eb. \u00c7do pages\u00eb nd\u00ebrmjet GmbH-s\u00eb dhe ortakut k\u00ebrkon nj\u00eb baz\u00eb t\u00eb qart\u00eb juridike, p.sh. pag\u00eb, hua, rimbursim shpenzimesh ose vendim shp\u00ebrndarjeje.   <\/p>\n\n<p class=\"wp-block-paragraph\">Gabimet b\u00ebhen ve\u00e7an\u00ebrisht t\u00eb rrezikshme n\u00eb <strong>kriz\u00eb ekonomike<\/strong>. Administrator\u00ebt duhet t\u00eb kontrollojn\u00eb vazhdimisht aft\u00ebsin\u00eb paguese dhe mbingarkes\u00ebn me borxhe. Kush injoron detyrimet e hapura, kontributet e papaguara t\u00eb sigurimeve shoq\u00ebrore, llogarit\u00eb e tejkaluara, kujtesat e pages\u00ebs ose vonesat e pagave, rrezikon p\u00ebrgjegj\u00ebsi personale p\u00ebr shkak t\u00eb paraqitjes s\u00eb vonuar t\u00eb k\u00ebrkes\u00ebs p\u00ebr falimentim.  <\/p>\n\n<p class=\"wp-block-paragraph\">Prandaj, rregulli m\u00eb i r\u00ebnd\u00ebsish\u00ebm \u00ebsht\u00eb: <strong>GmbH-ja funksionon n\u00eb m\u00ebnyr\u00eb t\u00eb besueshme vet\u00ebm kur kontrata e shoq\u00ebris\u00eb, administrimi, pagesat, taksat, kontabiliteti, kriza dhe pasardh\u00ebsia rregullohen past\u00ebr dhe kontrollohen rregullisht.<\/strong><\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avantazhet tuaja me mb\u00ebshtetje ligjore<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Themelimi dhe drejtimi i nj\u00eb GmbH<\/strong> sjell me vete shum\u00eb <strong>\u00e7\u00ebshtje ligjore dhe ekonomike<\/strong>. Shum\u00eb vendime merren tashm\u00eb <strong>n\u00eb kontrat\u00ebn shoq\u00ebrore ose n\u00eb struktur\u00ebn e shoq\u00ebris\u00eb<\/strong>. Gabimet n\u00eb k\u00ebt\u00eb faz\u00eb mund t\u00eb \u00e7ojn\u00eb m\u00eb von\u00eb n\u00eb <strong>rreziqe p\u00ebrgjegj\u00ebsie, disavantazhe tatimore ose konflikte midis ortak\u00ebve<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb <strong>shoq\u00ebrim juridik<\/strong> siguron q\u00eb GmbH <strong>t\u00eb nd\u00ebrtohet n\u00eb m\u00ebnyr\u00eb ligj\u00ebrisht t\u00eb sigurt dhe t\u00eb funksionoj\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb q\u00ebndrueshme afatgjat\u00eb<\/strong>. Nj\u00ebkoh\u00ebsisht merrni nj\u00eb <strong>struktur\u00eb t\u00eb qart\u00eb ligjore<\/strong>, e cila krijon siguri si p\u00ebr ortak\u00ebt ashtu edhe p\u00ebr drejtor\u00ebt. <\/p>\n\n<p class=\"wp-block-paragraph\">Avantazhet tipike t\u00eb nj\u00eb k\u00ebshillimi juridik jan\u00eb ve\u00e7an\u00ebrisht:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Hartimi ligj\u00ebrisht i sigurt i kontrat\u00ebs shoq\u00ebrore<\/strong>, i p\u00ebrshtatur me q\u00ebllimet tuaja ekonomike<\/li>\n\n\n\n<li><strong>Shmangja e rreziqeve t\u00eb p\u00ebrgjegj\u00ebsis\u00eb<\/strong> p\u00ebr ortak\u00ebt dhe drejtor\u00ebt p\u00ebrmes rregulloresh t\u00eb qarta<\/li>\n\n\n\n<li><strong>Strukturimi strategjik i shoq\u00ebris\u00eb<\/strong>, p\u00ebr shembull n\u00eb pjes\u00ebmarrje, shp\u00ebrndarje fitimi ose rregullore pasardh\u00ebsie<\/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\">\u201eNj\u00eb k\u00ebshillim i hersh\u00ebm juridik ndihmon pra t\u00eb shmanget gabimet n\u00eb themelim dhe t\u00eb reduktohen konfliktet e m\u00ebvonshme brenda shoq\u00ebris\u00eb.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Pyetje t\u00eb shpeshta \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\">A mund t\u00eb themelohet nj\u00eb GmbH nga vet\u00ebm nj\u00eb person?<\/span><\/div><div class=\"uagb-faq-content\"><p>Po. Nj\u00eb GmbH mund t\u00eb themelohet n\u00eb Austri edhe nga vet\u00ebm nj\u00eb person i vet\u00ebm. At\u00ebher\u00eb flitet p\u00ebr nj\u00eb GmbH me nj\u00eb person. Ligj\u00ebrisht shoq\u00ebria mbetet megjithat\u00eb nj\u00eb person i pavarur juridik.  <\/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\">Kur krijohet GmbH ligj\u00ebrisht?<\/span><\/div><div class=\"uagb-faq-content\"><p>GmbH-ja lind juridikisht vet\u00ebm me regjistrimin n\u00eb regjistrin tregtar. Para k\u00ebsaj ka tashm\u00eb hapa p\u00ebrgatitor\u00eb, por shoq\u00ebria ende nuk \u00ebsht\u00eb krijuar plot\u00ebsisht. Prandaj, regjistrimi n\u00eb regjistrin tregtar \u00ebsht\u00eb hapi vendimtar juridik.<\/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\">Sa para m\u00eb duhen n\u00eb fillim realisht?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kapitali minimal ligjor themeltar i nj\u00eb GmbH-je aktualisht \u00ebsht\u00eb 10.000 \u20ac. N\u00ebse parashikohen kontribute n\u00eb para, para regjistrimit duhet t\u00eb paguhen, n\u00eb parim, gjithsej t\u00eb pakt\u00ebn 5.000 \u20ac. P\u00ebrve\u00e7 k\u00ebsaj, zakonisht ka edhe kosto t\u00eb tjera, p.sh. p\u00ebr noterin\u00eb, regjistrin tregtar dhe shpenzimet e vazhdueshme t\u00eb themelimit.<\/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\">Kur p\u00ebrgjigjem personalisht pavar\u00ebsisht GmbH?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00eb parim, GmbH-ja p\u00ebrgjigjet me pasurin\u00eb e saj shoq\u00ebrore. Megjithat\u00eb, mund t\u00eb lindin gjithsesi rreziqe personale, p.sh. kur kontributet nuk kryhen si\u00e7 duhet ose kur administrator\u00ebt shkelin detyrimet e tyre ligjore. Pik\u00ebrisht p\u00ebr administrator\u00ebt, nj\u00eb drejtim i past\u00ebr juridik i nd\u00ebrmarrjes \u00ebsht\u00eb ve\u00e7an\u00ebrisht i r\u00ebnd\u00ebsish\u00ebm.<\/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\">Si dallon GmbH nga nd\u00ebrmarrja individuale, OG dhe FlexKapG?<\/span><\/div><div class=\"uagb-faq-content\"><p>GmbH-ja \u00ebsht\u00eb nj\u00eb shoq\u00ebri kapitali me personalitet juridik t\u00eb vetin. Te nd\u00ebrmarrja individuale, sip\u00ebrmarr\u00ebsja ose sip\u00ebrmarr\u00ebsi p\u00ebrgjigjet n\u00eb parim personalisht, nd\u00ebrsa te OG p\u00ebrgjegj\u00ebsia personale e ortak\u00ebve luan gjithashtu nj\u00eb rol t\u00eb r\u00ebnd\u00ebsish\u00ebm. FlexKapG \u00ebsht\u00eb gjithashtu nj\u00eb shoq\u00ebri kapitali, por \u00ebsht\u00eb krijuar si nj\u00eb variant m\u00eb modern dhe m\u00eb fleksib\u00ebl p\u00ebr struktura t\u00eb caktuara nd\u00ebrmarrjesh.<\/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\">A m\u00eb duhet gjithmon\u00eb nj\u00eb k\u00ebshill mbik\u00ebqyr\u00ebs?<\/span><\/div><div class=\"uagb-faq-content\"><p>Jo. Nj\u00eb k\u00ebshill mbik\u00ebqyr\u00ebs nuk \u00ebsht\u00eb i detyruesh\u00ebm p\u00ebr \u00e7do GmbH. Ai duhet t\u00eb krijohet vet\u00ebm n\u00eb raste t\u00eb caktuara t\u00eb rregulluara me ligj. Prandaj, shum\u00eb GmbH t\u00eb vogla funksionojn\u00eb pa nj\u00eb k\u00ebshill mbik\u00ebqyr\u00ebs t\u00eb detyruesh\u00ebm.  <\/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\">Sa koh\u00eb zgjat zakonisht themelimi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kjo nuk mund t\u00eb reduktohet n\u00eb m\u00ebnyr\u00eb t\u00eb p\u00ebrgjithshme n\u00eb nj\u00eb num\u00ebr fiks dit\u00ebsh. Koh\u00ebzgjatja varet mbi t\u00eb gjitha nga sa shpejt p\u00ebrgatiten dhe kryhen kontrata e shoq\u00ebris\u00eb, pagesat, noteria dhe regjistrimi n\u00eb regjistrin tregtar. N\u00ebse t\u00eb gjitha dokumentet jan\u00eb t\u00eb plota, themelimi zakonisht b\u00ebhet duksh\u00ebm m\u00eb shpejt sesa kur ka pyetje t\u00eb hapura ose mungojn\u00eb dokumente.<\/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\">Cili \u00ebsht\u00eb dallimi midis kapitalit themeltar dhe pasuris\u00eb shoq\u00ebrore?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kapitali themeltar \u00ebsht\u00eb shuma e kapitalit e p\u00ebrcaktuar me ligj, t\u00eb cil\u00ebn ortak\u00ebt e marrin p\u00ebrsip\u00ebr sipas kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb. Pasuria e shoq\u00ebris\u00eb \u00ebsht\u00eb pasuria reale e GmbH-s\u00eb n\u00eb veprimtarin\u00eb e p\u00ebrditshme. Prandaj, ajo mund t\u00eb jet\u00eb m\u00eb e lart\u00eb ose m\u00eb e ul\u00ebt se kapitali themeltar, sepse ndryshon p\u00ebrmes fitimeve, humbjeve dhe veprimeve t\u00eb p\u00ebrditshme.<\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"Shoq\u00ebria me P\u00ebrgjegj\u00ebsi t\u00eb Kufizuar (GmbH) \u00ebsht\u00eb nj\u00eb shoq\u00ebri kapitali me personalitet juridik t\u00eb pavarur, n\u00eb t\u00eb cil\u00ebn nj\u00eb ose m\u00eb shum\u00eb persona marrin pjes\u00eb me kontribute themelore n\u00eb kapitalin &#8230;","protected":false},"author":1,"featured_media":132442,"parent":44905,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[998],"tags":[],"class_list":["post-132441","page","type-page","status-publish","has-post-thumbnail","hentry","category-e-drejta-e-shoqerive"],"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":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/sq\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Shoq\u00ebria me P\u00ebrgjegj\u00ebsi t\u00eb Kufizuar (GmbH) \u00ebsht\u00eb nj\u00eb shoq\u00ebri kapitali me personalitet juridik t\u00eb pavarur, n\u00eb t\u00eb cil\u00ebn nj\u00eb ose m\u00eb shum\u00eb persona marrin pjes\u00eb me kontribute themelore n\u00eb kapitalin ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/132441","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/comments?post=132441"}],"version-history":[{"count":2,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/132441\/revisions"}],"predecessor-version":[{"id":158294,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/132441\/revisions\/158294"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/44905"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/media\/132442"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/media?parent=132441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/categories?post=132441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/tags?post=132441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}