{"id":136185,"date":"2026-04-10T12:00:00","date_gmt":"2026-04-10T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/themelimi-i-shoqerise\/pjeset-e-kapitalit-te-nje-gmbh\/"},"modified":"2026-06-02T12:49:01","modified_gmt":"2026-06-02T10:49:01","slug":"pjeset-e-kapitalit-te-nje-gmbh","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sq\/themelimi-i-shoqerise\/pjeset-e-kapitalit-te-nje-gmbh\/","title":{"rendered":"Pjes\u00ebt e kapitalit t\u00eb nj\u00eb GmbH"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Pjes\u00ebt e kapitalit t\u00eb nj\u00eb GmbH<\/h2><ul><li><a href=\"#h-geschaftsanteile-einer-gmbh\" data-level=\"2\">Pjes\u00ebt e kapitalit t\u00eb nj\u00eb GmbH<\/a><ul><li><a href=\"#h-stellung-des-gesellschafters-innerhalb-der-gmbh\" data-level=\"3\">Pozicioni i ortakut brenda GmbH-s\u00eb<\/a><\/li><\/ul><\/li><li><a href=\"#h-geschaftsanteil-stammeinlage-und-beteiligungsquote\" data-level=\"2\">Pjesa e kapitalit, kapitali fillestar dhe kuota e pjes\u00ebmarrjes<\/a><ul><li><a href=\"#h-berechnung-der-beteiligungsquote\" data-level=\"3\">Llogaritja e kuot\u00ebs s\u00eb pjes\u00ebmarrjes<\/a><\/li><li><a href=\"#h-wirtschaftliche-bedeutung-und-bewertung-von-geschaftsanteilen\" data-level=\"3\">R\u00ebnd\u00ebsia ekonomike dhe vler\u00ebsimi i pjes\u00ebve t\u00eb kapitalit<\/a><\/li><\/ul><\/li><li><a href=\"#h-rechte-und-pflichten-aus-dem-geschaftsanteil\" data-level=\"2\">T\u00eb drejtat dhe detyrimet q\u00eb rrjedhin nga pjesa e kapitalit<\/a><ul><li><a href=\"#h-stimmrechte-nach-39-gmbhg\" data-level=\"3\">T\u00eb drejtat e vot\u00ebs sipas \u00a7 39 GmbHG<\/a><\/li><li><a href=\"#h-gewinnanspruch-nach-82-gmbhg\" data-level=\"3\">Pretendimi p\u00ebr fitim sipas \u00a7 82 GmbHG<\/a><\/li><li><a href=\"#h-verbotene-einlagenruckgewahr\" data-level=\"3\">Kthimi i ndaluar i kontributeve<\/a><\/li><li><a href=\"#h-informationsrechte-und-einsichtsrechte\" data-level=\"3\">T\u00eb drejtat e informimit dhe t\u00eb drejtat e inspektimit<\/a><\/li><li><a href=\"#h-gesellschafterpflichten-treuepflicht-und-stimmrechtsmissbrauch\" data-level=\"3\">Detyrimet e ortak\u00ebve, detyrimi i besnik\u00ebris\u00eb dhe abuzimi me t\u00eb drejt\u00ebn e vot\u00ebs<\/a><\/li><\/ul><\/li><li><a href=\"#h-entstehung-und-firmenbucheintragung-des-geschaftsanteils\" data-level=\"2\">Krijimi dhe regjistrimi n\u00eb regjistrin tregtar t\u00eb pjes\u00ebs s\u00eb kapitalit<\/a><ul><li><a href=\"#h-wirkung-der-eintragung-im-firmenbuch\" data-level=\"3\">Efekti i regjistrimit n\u00eb regjistrin tregtar<\/a><\/li><li><a href=\"#h-zusammenhang-zwischen-geschaftsanteil-und-beteiligungsquote\" data-level=\"3\">Lidhja midis pjes\u00ebs s\u00eb kapitalit dhe kuot\u00ebs s\u00eb pjes\u00ebmarrjes<\/a><\/li><\/ul><\/li><li><a href=\"#h-ubertragung-von-geschaftsanteilen\" data-level=\"2\">Transferimi i kuotave t\u00eb shoq\u00ebris\u00eb<\/a><ul><li><a href=\"#h-ablauf-der-anteilsubertragung\" data-level=\"3\">Procesi i transferimit t\u00eb pjes\u00ebve<\/a><\/li><li><a href=\"#h-uberblick-uber-zustimmungserfordernisse\" data-level=\"3\">P\u00ebrmbledhje e k\u00ebrkesave p\u00ebr p\u00eblqim<\/a><\/li><li><a href=\"#h-verkauf-schenkung-und-erbfall\" data-level=\"3\">Shitje, dhurim dhe rast trash\u00ebgimie<\/a><\/li><\/ul><\/li><li><a href=\"#h-veranderung-und-belastung-von-geschaftsanteilen\" data-level=\"2\">Ndryshimi dhe ngarkesa e pjes\u00ebve t\u00eb kapitalit<\/a><ul><li><a href=\"#h-teilung-zusammenlegung-und-kapitalerhohung\" data-level=\"3\">Ndarje, konsolidim dhe rritje kapitali<\/a><\/li><li><a href=\"#h-verpfandung-treuhand-und-wirtschaftliche-bedeutung\" data-level=\"3\">Pengim, besim dhe r\u00ebnd\u00ebsi ekonomike<\/a><\/li><li><a href=\"#h-eigene-geschaftsanteile-der-gmbh\" data-level=\"3\">Pjes\u00ebt e veta t\u00eb kapitalit t\u00eb GmbH<\/a><\/li><li><a href=\"#h-einziehung-ausschluss-und-verlust-von-geschaftsanteilen\" data-level=\"3\">T\u00ebrheqje, p\u00ebrjashtim dhe humbje e pjes\u00ebve t\u00eb kapitalit<\/a><\/li><li><a href=\"#h-steuerliche-folgen-bei-verkauf-schenkung-und-ausschuttung\" data-level=\"3\">Pasojat tatimore n\u00eb shitje, dhurim dhe shp\u00ebrndarje<\/a><\/li><\/ul><\/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<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteile-einer-gmbh\">Pjes\u00ebt e kapitalit t\u00eb nj\u00eb GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Pjesa e kapitalit t\u00eb nj\u00eb GmbH<\/strong> n\u00eb kuptim t\u00eb <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P75\/NOR12023074\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 75 GmbHG<\/a> \u00ebsht\u00eb <strong>e gjith\u00eb pjes\u00ebmarrja ligjore<\/strong> e nj\u00eb ortaku n\u00eb shoq\u00ebri. Ajo p\u00ebrfshin <strong>jo vet\u00ebm t\u00eb drejta<\/strong>, si p.sh. <strong>e drejta e vot\u00ebs<\/strong>, <strong>e drejta p\u00ebr pjes\u00ebmarrje n\u00eb fitim<\/strong> ose t\u00eb drejtat e informimit, por edhe <strong>detyrime<\/strong>, sidomos ato n\u00eb lidhje me <strong>kapitalin fillestar<\/strong> t\u00eb marr\u00eb p\u00ebrsip\u00ebr dhe detyr\u00ebn e besnik\u00ebris\u00eb ndaj GmbH-s\u00eb. N\u00eb Austri, pjesa e kapitalit rregullohet n\u00eb thelb nga <strong>shuma e kapitalit fillestar t\u00eb marr\u00eb p\u00ebrsip\u00ebr<\/strong>, p\u00ebrve\u00e7 n\u00ebse kontrata e shoq\u00ebris\u00eb parashikon ndryshe.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00c7do ortak ka vet\u00ebm nj\u00eb pjes\u00eb kapitali.<\/strong> Kjo pjes\u00eb kapitali \u00ebsht\u00eb <strong>e transferueshme dhe e trash\u00ebgueshme<\/strong>, ku p\u00ebr transferimin nd\u00ebrmjet t\u00eb gjall\u00ebve n\u00eb thelb k\u00ebrkohet nj\u00eb <strong>akt noterial<\/strong>. P\u00ebrve\u00e7 k\u00ebsaj, kontrata e shoq\u00ebris\u00eb mund t\u00eb parashikoj\u00eb kushte t\u00eb tjera, si p.sh. <strong>k\u00ebrkesa p\u00ebr p\u00eblqim<\/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>Nj\u00eb pjes\u00eb kapitali \u00ebsht\u00eb e gjith\u00eb pozita ligjore e nj\u00eb ortaku n\u00eb GmbH.<\/strong> Ajo bashkon <strong>t\u00eb drejtat dhe detyrimet<\/strong> q\u00eb rrjedhin nga pjes\u00ebmarrja dhe n\u00eb p\u00ebrgjith\u00ebsi orientohet nga <strong>kapitali fillestar i marr\u00eb p\u00ebrsip\u00ebr<\/strong>.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp\" alt=\"Pjes\u00ebt e kapitalit t\u00eb GmbH-s\u00eb shpjegohen thjesht: Kuptimi, t\u00eb drejtat, detyrimet dhe bazat ligjore t\u00eb p\u00ebrgatitura n\u00eb m\u00ebnyr\u00eb t\u00eb kuptueshme.\" >\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\">\u201eKush mban nj\u00eb pjes\u00eb kapitali nuk \u00ebsht\u00eb vet\u00ebm i p\u00ebrfshir\u00eb ekonomikisht, por merr pjes\u00eb edhe n\u00eb vendimet themelore t\u00eb 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<h3 class=\"wp-block-heading\" id=\"h-stellung-des-gesellschafters-innerhalb-der-gmbh\">Pozicioni i ortakut brenda GmbH-s\u00eb<\/h3>\n\n<p class=\"wp-block-paragraph\">Pjesa e kapitalit <strong>nuk jep pjes\u00ebmarrje n\u00eb objekte individuale<\/strong> t\u00eb GmbH. Llogaria bankare, automjetet, makinat, k\u00ebrkesat, faqja e internetit, inventari i mallrave dhe marka i p\u00ebrkasin vet\u00eb shoq\u00ebris\u00eb. Ortaku, pra, nuk mban gj\u00ebra individuale, por nj\u00eb <strong>pjes\u00ebmarrje ligjore n\u00eb GmbH.<\/strong>  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Nga kjo pjes\u00ebmarrje rrjedhin t\u00eb drejta dhe detyrime.<\/strong> Ortaku mund t\u00eb marr\u00eb pjes\u00eb n\u00eb vendime, t\u00eb k\u00ebrkoj\u00eb informacion dhe t\u00eb marr\u00eb pjes\u00eb n\u00eb fitim, n\u00ebse ekziston nj\u00eb fitim i shp\u00ebrndarsh\u00ebm. N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, ai duhet t\u00eb paguaj\u00eb kapitalin e tij fillestar, t\u00eb respektoj\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb dhe t\u00eb marr\u00eb parasysh interesat e GmbH. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ortak\u00ebt ushtrojn\u00eb t\u00eb drejtat e tyre kryesisht n\u00eb Asamblen\u00eb e P\u00ebrgjithshme.<\/strong> Atje ata vendosin p\u00ebr \u00e7\u00ebshtje qendrore t\u00eb GmbH. K\u00ebto p\u00ebrfshijn\u00eb em\u00ebrimin dhe shkarkimin e drejtuesve, p\u00ebrdorimin e fitimit, ndryshimet n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb, masat e kapitalit dhe shp\u00ebrb\u00ebrjen e shoq\u00ebris\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Nj\u00eb pjes\u00eb kapitali nuk \u00ebsht\u00eb aksion dhe nuk \u00ebsht\u00eb let\u00ebr me vler\u00eb.<\/strong> Ajo nuk mund t\u00eb dor\u00ebzohet thjesht ose t\u00eb tregtohet lirisht si nj\u00eb aksion. P\u00ebr ndryshimet n\u00eb pozit\u00ebn e ortakut jan\u00eb vendimtare kontrata e shoq\u00ebris\u00eb, k\u00ebrkesat p\u00ebr miratim, akti noterial dhe regjistri tregtar. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteil-stammeinlage-und-beteiligungsquote\">Pjesa e kapitalit, kapitali fillestar dhe kuota e pjes\u00ebmarrjes<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Pjesa e kapitalit, kapitali fillestar, kapitali baz\u00eb dhe kuota e pjes\u00ebmarrjes jan\u00eb kat\u00ebr koncepte t\u00eb ndryshme.<\/strong> <strong>Kapitali fillestar<\/strong> \u00ebsht\u00eb shuma q\u00eb merr p\u00ebrsip\u00ebr nj\u00eb ortak. <strong>Kapitali baz\u00eb<\/strong> \u00ebsht\u00eb <strong>shuma e t\u00eb gjith\u00eb kapitaleve fillestare.<\/strong> <strong>Pjesa e kapitalit<\/strong> \u00ebsht\u00eb e gjith\u00eb pozita ligjore e ortakut. <strong>Kuota e pjes\u00ebmarrjes<\/strong> tregon p\u00ebrqindjen e tij n\u00eb GmbH.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kapitali baz\u00eb i nj\u00eb GmbH austriake duhet t\u00eb jet\u00eb t\u00eb pakt\u00ebn \u20ac<\/strong> <strong>10.000,-.<\/strong> \u00c7do kapital fillestar duhet t\u00eb arrij\u00eb t\u00eb pakt\u00ebn \u20ac 70,-. Ortak\u00ebt mund t\u00eb marrin p\u00ebrsip\u00ebr kapitale fillestare t\u00eb ndryshme. Kjo krijon kuota t\u00eb ndryshme pjes\u00ebmarrjeje, pjes\u00eb fitimi dhe mund\u00ebsi ndikimi.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pjesa e kapitalit \u00ebsht\u00eb m\u00eb shum\u00eb se nj\u00eb thjesht p\u00ebrqindje.<\/strong> Ajo bashkon t\u00eb drejtat e vot\u00ebs, t\u00eb drejtat e fitimit, t\u00eb drejtat e informimit, t\u00eb drejtat e pjes\u00ebmarrjes, detyrimin e kontributit dhe detyrimin e besnik\u00ebris\u00eb. Prandaj, kuota e pjes\u00ebmarrjes tregon pjes\u00ebmarrjen llogarit\u00ebse, por jo pozit\u00ebn e plot\u00eb ligjore t\u00eb ortakut. <\/p>\n\n<p class=\"wp-block-paragraph\">Gjithashtu <strong>kapitali fillestar i marr\u00eb p\u00ebrsip\u00ebr dhe kontributi n\u00eb para i paguar menj\u00ebher\u00eb duhet t\u00eb dallohen.<\/strong> Nj\u00eb ortak nuk \u00ebsht\u00eb i detyruar t\u00eb paguaj\u00eb plot\u00ebsisht kapitalin e tij fillestar n\u00eb para gjat\u00eb themelimit. P\u00ebr \u00e7do kapital fillestar q\u00eb duhet paguar n\u00eb para, duhet t\u00eb paguhet t\u00eb pakt\u00ebn nj\u00eb e kat\u00ebrta gjat\u00eb regjistrimit, por n\u00eb \u00e7do rast \u20ac 70,-. Gjithsej duhet t\u00eb paguhen t\u00eb pakt\u00ebn \u20ac 5.000,- si kontribute n\u00eb para.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u00ebr pjes\u00ebn e hapur t\u00eb kapitalit fillestar mbetet nj\u00eb detyrim pagese.<\/strong> GmbH mund t\u00eb k\u00ebrkoj\u00eb pages\u00ebn e mbetur sipas kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb dhe vendimeve t\u00eb vlefshme t\u00eb ortak\u00ebve.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00c7do ortaku ka vet\u00ebm nj\u00eb pjes\u00eb kapitali.<\/strong> N\u00ebse nj\u00eb ortak ekzistues fiton m\u00eb von\u00eb nj\u00eb pjes\u00ebmarrje shtes\u00eb, nuk krijohet nj\u00eb pjes\u00eb e dyt\u00eb kapitali. Pjesa e tij e m\u00ebparshme kapitali rritet, n\u00eb m\u00ebnyr\u00eb q\u00eb pozita e tij si ortak t\u00eb mbetet ligj\u00ebrisht e nj\u00ebsuar. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-berechnung-der-beteiligungsquote\">Llogaritja e kuot\u00ebs s\u00eb pjes\u00ebmarrjes<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kuota e pjes\u00ebmarrjes tregon sa e madhe \u00ebsht\u00eb pjesa e nj\u00eb ortaku n\u00eb GmbH.<\/strong> Ajo rrjedh nga kapitali fillestar dhe kapitali baz\u00eb.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Formula \u00ebsht\u00eb:<\/strong><br\/><strong>Kapitali fillestar i ortakut \u00f7 Kapitali baz\u00eb \u00d7 100 = Kuota e pjes\u00ebmarrjes n\u00eb p\u00ebrqindje.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Shembull:<\/strong> N\u00ebse kapitali baz\u00eb \u00ebsht\u00eb \u20ac 10.000,- dhe nj\u00eb ortak merr p\u00ebrsip\u00ebr \u20ac 2.500,-, ai mban 25% t\u00eb GmbH. N\u00ebse nj\u00eb ortak merr p\u00ebrsip\u00ebr \u20ac 7.000,-, ai mban 70%. Ky llogaritje tregon pjes\u00ebn llogarit\u00ebse n\u00eb kapitalin baz\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kuota e pjes\u00ebmarrjes ndikon n\u00eb fitim, pesh\u00ebn e vot\u00ebs dhe kontrollin.<\/strong> Nj\u00eb ortak me 51% mund t\u00eb imponoj\u00eb rregullisht vendime me shumic\u00eb t\u00eb thjesht\u00eb, n\u00ebse ligji ose kontrata e shoq\u00ebris\u00eb nuk k\u00ebrkojn\u00eb nj\u00eb shumic\u00eb m\u00eb t\u00eb rrept\u00eb.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00eb rast t\u00eb nj\u00eb rritjeje kapitali, kuota e pjes\u00ebmarrjes mund t\u00eb zhvendoset.<\/strong> N\u00ebse t\u00eb gjith\u00eb ortak\u00ebt marrin p\u00ebrsip\u00ebr kapitale fillestare shtes\u00eb n\u00eb raportin e m\u00ebparsh\u00ebm, kuotat mbeten t\u00eb nj\u00ebjta. N\u00ebse vet\u00ebm nj\u00eb ortak merr p\u00ebrsip\u00ebr kapital shtes\u00eb, kuota e tij rritet dhe kuota e ortak\u00ebve t\u00eb tjer\u00eb ulet. <\/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\">\u201eNd\u00ebrsa kuota e pjes\u00ebmarrjes \u00ebsht\u00eb kryesisht e r\u00ebnd\u00ebsishme p\u00ebr fitimin dhe pesh\u00ebn e vot\u00ebs, pjesa e kapitalit bashkon t\u00eb gjitha t\u00eb drejtat dhe detyrimet e ortak\u00ebve.\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirtschaftliche-bedeutung-und-bewertung-von-geschaftsanteilen\">R\u00ebnd\u00ebsia ekonomike dhe vler\u00ebsimi i pjes\u00ebve t\u00eb kapitalit<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Vlera e nj\u00eb pjese kapitali nuk korrespondon automatikisht me kapitalin fillestar t\u00eb marr\u00eb p\u00ebrsip\u00ebr.<\/strong> Nj\u00eb kapital fillestar prej \u20ac 5.000,- mund t\u00eb ket\u00eb nj\u00eb vler\u00eb tregu duksh\u00ebm m\u00eb t\u00eb lart\u00eb n\u00eb nj\u00eb GmbH fitimprur\u00ebse. N\u00eb rast humbjesh, mbingarkese ose munges\u00eb t\u00eb ardhurave, e nj\u00ebjta pjes\u00eb mund t\u00eb jet\u00eb ekonomikisht m\u00eb pak e vlefshme. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Vendimtare \u00ebsht\u00eb vlera aktuale e nd\u00ebrmarrjes s\u00eb GmbH.<\/strong> Kjo rrjedh nga fitimi, pasuria, borxhet, kontratat n\u00eb fuqi, struktura e klient\u00ebve, pozita n\u00eb treg, likuiditeti dhe perspektivat e ardhshme.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u00ebr vler\u00ebsimin merren parasysh vlera e t\u00eb ardhurave, vlera e substanc\u00ebs dhe vlera krahasuese.<\/strong> Vlera e t\u00eb ardhurave bazohet n\u00eb fitimet e ardhshme t\u00eb GmbH. Vlera e substanc\u00ebs shqyrton pasurin\u00eb ekzistuese pas zbritjes s\u00eb borxheve. Vlerat krahasuese tregojn\u00eb \u00e7far\u00eb \u00e7mimesh jan\u00eb paguar p\u00ebr nd\u00ebrmarrje ose pjes\u00ebmarrje t\u00eb ngjashme.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Data e vler\u00ebsimit duhet t\u00eb jet\u00eb e qart\u00eb.<\/strong> N\u00eb rast shitjeje, dhurimi, trash\u00ebgimie, divorci, konflikti t\u00eb ortak\u00ebve, p\u00ebrjashtimi ose marrjeje, ajo vendos se cilat shifra jan\u00eb vendimtare. Kontrata e shoq\u00ebris\u00eb duhet, pra, t\u00eb p\u00ebrcaktoj\u00eb qart\u00eb metod\u00ebn e vler\u00ebsimit, dat\u00ebn dhe ekspertin. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechte-und-pflichten-aus-dem-geschaftsanteil\">T\u00eb drejtat dhe detyrimet q\u00eb rrjedhin nga pjesa e kapitalit<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Pjesa e kapitalit lidh t\u00eb drejtat dhe detyrimet.<\/strong> Nj\u00eb ortak merr ndikim n\u00eb GmbH, mund t\u00eb marr\u00eb pjes\u00eb n\u00eb fitime dhe mund t\u00eb k\u00ebrkoj\u00eb informacion. N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, ai duhet t\u00eb paguaj\u00eb kapitalin e tij fillestar, t\u00eb respektoj\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb dhe t\u00eb marr\u00eb parasysh GmbH si dhe bashk\u00ebortak\u00ebt. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Nd\u00ebr t\u00eb drejtat m\u00eb t\u00eb r\u00ebnd\u00ebsishme jan\u00eb t\u00eb drejtat e vot\u00ebs, t\u00eb drejtat e fitimit, t\u00eb drejtat e informimit dhe t\u00eb drejtat e pjes\u00ebmarrjes.<\/strong> K\u00ebto t\u00eb drejta i mund\u00ebsojn\u00eb ortakut t\u00eb kontribuoj\u00eb n\u00eb zhvillimin e GmbH dhe t\u00eb kontrolloj\u00eb drejtimin. Fush\u00ebveprimi i tyre i sakt\u00eb rrjedh nga Ligji p\u00ebr GmbH dhe nga kontrata e shoq\u00ebris\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Detyrimet e ortakut fillojn\u00eb me kapitalin fillestar t\u00eb marr\u00eb p\u00ebrsip\u00ebr.<\/strong> Kush merr p\u00ebrsip\u00ebr nj\u00eb kapital fillestar, duhet ta paguaj\u00eb sipas rregullave t\u00eb r\u00ebna dakord. N\u00ebse kontributi nuk \u00ebsht\u00eb paguar plot\u00ebsisht, ortaku mbetet i detyruar p\u00ebr pages\u00ebn e hapur. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u00ebrve\u00e7 k\u00ebsaj vjen detyrimi i besnik\u00ebris\u00eb n\u00eb t\u00eb drejt\u00ebn e shoq\u00ebrive.<\/strong> Ortaku nuk duhet t\u00eb abuzoj\u00eb me t\u00eb drejtat e tij. Ai duhet t\u00eb kujdeset gjat\u00eb votimeve, k\u00ebrkesave p\u00ebr informacion, transferimeve t\u00eb pjes\u00ebve dhe konflikteve q\u00eb t\u00eb mos d\u00ebmtoj\u00eb GmbH dhe t\u00eb mos d\u00ebmtoj\u00eb bashk\u00ebortak\u00ebt pa arsye objektive. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kontrata e shoq\u00ebris\u00eb mund t\u00eb p\u00ebrcaktoj\u00eb t\u00eb drejta dhe detyrime shtes\u00eb.<\/strong> K\u00ebto p\u00ebrfshijn\u00eb detyrimet e miratimit, ndalesat e konkurrenc\u00ebs, t\u00eb drejtat e parablerjes, t\u00eb drejtat e marrjes, rregullat e informimit, t\u00eb drejtat e bashk\u00ebshitjes, detyrimet e bashk\u00ebshitjes dhe rregullat e kompensimit. Klauza t\u00eb tilla p\u00ebrcaktojn\u00eb sa fleksib\u00ebl ose e rrept\u00eb \u00ebsht\u00eb pozita e ortakut. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-stimmrechte-nach-39-gmbhg\">T\u00eb drejtat e vot\u00ebs sipas \u00a7 39 GmbHG<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>E drejta e vot\u00ebs p\u00ebrcakton sa fort nj\u00eb ortak mund t\u00eb ndikoj\u00eb n\u00eb vendime.<\/strong> P\u00ebrmes s\u00eb drejt\u00ebs s\u00eb vot\u00ebs ai merr pjes\u00eb n\u00eb vendimet e GmbH dhe kontrollon drejtimin si dhe zhvillimin e shoq\u00ebris\u00eb.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sipas <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P39\/NOR12040500\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7<\/strong> <strong>39<\/strong> <strong>GmbHG<\/strong><\/a><strong>, e drejta e vot\u00ebs bazohet n\u00eb parim n\u00eb kapitalin fillestar t\u00eb marr\u00eb p\u00ebrsip\u00ebr.<\/strong> \u00c7do \u20ac 10,- t\u00eb nj\u00eb kapitali fillestar japin nj\u00eb vot\u00eb. Shumat n\u00ebn \u20ac 10,- nuk llogariten n\u00eb llogaritjen e votave. <strong>Kontrata e shoq\u00ebris\u00eb mund t\u00eb p\u00ebrcaktoj\u00eb nj\u00eb shp\u00ebrndarje tjet\u00ebr t\u00eb votave,<\/strong> por \u00e7do ortaku duhet t\u00eb ket\u00eb t\u00eb pakt\u00ebn nj\u00eb vot\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Shembull:<\/strong> Nj\u00eb ortak me nj\u00eb kapital fillestar prej \u20ac 5.000,- ka sipas rregullit baz\u00eb ligjor 500 vota. Nj\u00eb ortak me \u20ac 2.500,- ka 250 vota. Pjes\u00ebmarrja ekonomike, pra, ndikon drejtp\u00ebrdrejt n\u00eb pesh\u00ebn e vot\u00ebs.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u00ebr vendime t\u00eb zakonshme vendos shumica e thjesht\u00eb e votave t\u00eb dh\u00ebna.<\/strong> P\u00ebr vendime t\u00eb r\u00ebnd\u00ebsishme, ligji ose kontrata e shoq\u00ebris\u00eb mund t\u00eb k\u00ebrkojn\u00eb shumica m\u00eb t\u00eb rrepta, si nj\u00eb shumic\u00eb tre t\u00eb kat\u00ebrtat, unanimitet ose miratimin e ortak\u00ebve individual\u00eb.<\/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\">\u201eNj\u00eb ortak nuk mund t\u00eb votoj\u00eb n\u00eb \u00e7do vendim. N\u00ebse vendimi p\u00ebrfshin \u00e7lirimin e tij nga nj\u00eb detyrim ose nj\u00eb p\u00ebrfitim t\u00eb ve\u00e7ant\u00eb p\u00ebr t\u00eb, e drejta e tij e vot\u00ebs p\u00ebrjashtohet. \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<h3 class=\"wp-block-heading\" id=\"h-gewinnanspruch-nach-82-gmbhg\">Pretendimi p\u00ebr fitim sipas \u00a7 82 GmbHG<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Pjesa e kapitalit i jep ortakut sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P82\/NOR12023081\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 82 GmbHG<\/a> nj\u00eb pretendim p\u00ebr pjes\u00ebmarrje n\u00eb fitimin e bilancit.<\/strong> Por kjo nuk do t\u00eb thot\u00eb se ai mund t\u00eb t\u00ebrheq\u00eb para nga GmbH n\u00eb \u00e7do koh\u00eb. Pasuria e GmbH i p\u00ebrket shoq\u00ebris\u00eb dhe sh\u00ebrben p\u00ebr veprimtarin\u00eb tregtare, p\u00ebrmbushjen e kontratave dhe mbrojtjen e kreditor\u00ebve. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Nj\u00eb pages\u00eb fitimi k\u00ebrkon nj\u00eb fitim bilanc t\u00eb shp\u00ebrndarsh\u00ebm.<\/strong> Vet\u00ebm kur GmbH tregon nj\u00eb fitim dhe ky mund t\u00eb shp\u00ebrndahet sipas ligjit, kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb ose vendimit t\u00eb ortak\u00ebve, krijohet nj\u00eb pretendim konkret pagese.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Shp\u00ebrndarja e fitimit bazohet n\u00eb pjes\u00ebmarrjen e ortak\u00ebve.<\/strong> N\u00ebse nj\u00eb ortak mban 60% dhe nj\u00eb tjet\u00ebr 40%, ata marrin n\u00eb shp\u00ebrndarje proporcionale gjithashtu 60% dhe 40% t\u00eb fitimit q\u00eb do t\u00eb shp\u00ebrndahet. Kontrata e shoq\u00ebris\u00eb mund t\u00eb parashikoj\u00eb nj\u00eb shp\u00ebrndarje tjet\u00ebr fitimi, n\u00ebse kjo \u00ebsht\u00eb rregulluar qart\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Shembull:<\/strong> Nj\u00eb GmbH arrin nj\u00eb fitim bilanc t\u00eb shp\u00ebrndarsh\u00ebm prej \u20ac 30.000,-. Ortaku A mban 60%, ortaku B mban 40%. Me shp\u00ebrndarje proporcionale fitimi, A merr \u20ac 18.000,- dhe B \u20ac 12.000,-. N\u00ebse fitimi nuk shp\u00ebrndahet, por mbahet n\u00eb m\u00ebnyr\u00eb t\u00eb vlefshme n\u00eb GmbH, nuk krijohet pretendim pagese n\u00eb k\u00ebt\u00eb shum\u00eb.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u00ebr ortak\u00ebt \u00ebsht\u00eb, pra, vendimtare t\u00eb dallojn\u00eb midis fitimit, fitimit t\u00eb bilancit dhe shp\u00ebrndarjes.<\/strong> Nj\u00eb vit tregtar ekonomikisht i suksessh\u00ebm nuk \u00e7on automatikisht n\u00eb nj\u00eb pages\u00eb. Vet\u00ebm p\u00ebrdorimi ligj\u00ebrisht i lejuar i fitimit vendos n\u00ebse para rrjedhin te ortak\u00ebt. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verbotene-einlagenruckgewahr\">Kthimi i ndaluar i kontributeve<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Ortak\u00ebt mund t\u00eb marrin nga GmbH vet\u00ebm pagesa ligj\u00ebrisht t\u00eb lejuara.<\/strong> T\u00eb lejuara jan\u00eb kryesisht shp\u00ebrndarjet e fitimit t\u00eb vendosura rregullisht, shp\u00ebrblimet e arsyeshme p\u00ebr sh\u00ebrbime reale, kthimet e huave sipas kushteve t\u00eb tregut dhe pagesat e justifikuara kontraktualisht. T\u00eb palejuara jan\u00eb pagesat q\u00eb zvog\u00eblojn\u00eb pasurin\u00eb e shoq\u00ebris\u00eb pa arsye ligjore n\u00eb favor t\u00eb nj\u00eb ortaku. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00ebse GmbH paguan <strong>kund\u00ebr ligjit<\/strong>, kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb ose vendimit t\u00eb ortak\u00ebve te nj\u00eb ortak, GmbH mund t\u00eb k\u00ebrkoj\u00eb <strong>kthim.<\/strong> Kjo p\u00ebrfshin shp\u00ebrndarje t\u00eb fshehura, shp\u00ebrblime t\u00eb tep\u00ebrta, hua jo sipas kushteve t\u00eb tregut, transaksione fiktive dhe pagesa private nga pasuria e shoq\u00ebris\u00eb. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-informationsrechte-und-einsichtsrechte\">T\u00eb drejtat e informimit dhe t\u00eb drejtat e inspektimit<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Ortaku duhet t\u00eb jet\u00eb n\u00eb gjendje t\u00eb kontrolloj\u00eb gjendjen ekonomike dhe ligjore t\u00eb GmbH.<\/strong> Prandaj, atij i takojn\u00eb t\u00eb drejtat e informimit dhe t\u00eb drejtat e inspektimit. Ai mund t\u00eb k\u00ebrkoj\u00eb informacion p\u00ebr \u00e7\u00ebshtjet e shoq\u00ebris\u00eb dhe t\u00eb inspektoj\u00eb dokumente, n\u00ebse ai ka nevoj\u00eb p\u00ebr k\u00ebto informacione p\u00ebr t\u00eb ushtruar t\u00eb drejtat e tij si ortak. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>E drejta e informimit mbron edhe ortak\u00ebt minoritar\u00eb.<\/strong> Nj\u00eb ortak me pjes\u00ebmarrje t\u00eb vog\u00ebl nuk duhet t\u00eb pritet nga njohuria p\u00ebr shoq\u00ebrin\u00eb. GmbH mund t\u00eb refuzoj\u00eb informacion n\u00ebse dh\u00ebnia e informacionit do t\u00eb shkel\u00eb nj\u00eb ndalim ligjor ose n\u00ebse ortaku abuzon me t\u00eb drejt\u00ebn e tij. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>E drejta e inspektimit p\u00ebrfshin dokumentet q\u00eb ortaku ka nevoj\u00eb p\u00ebr t\u00eb ushtruar t\u00eb drejtat e tij n\u00eb m\u00ebnyr\u00eb t\u00eb arsyeshme.<\/strong> K\u00ebto p\u00ebrfshijn\u00eb pasqyrat vjetore, dokumentet e kontabilitetit, vendimet e ortak\u00ebve, kontratat e GmbH, dokumentet p\u00ebr investime t\u00eb m\u00ebdha, detyrimet, k\u00ebrkesat, shp\u00ebrblimet e drejtuesve, llogarit\u00eb e kompensimit dhe dokumentet p\u00ebr transaksione t\u00eb jasht\u00ebzakonshme tregtare.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH nuk mund t\u00eb kufizoj\u00eb arbitrarisht t\u00eb drejtat e informimit.<\/strong> Nj\u00eb kufizim n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb \u00ebsht\u00eb i lejuar vet\u00ebm brenda kufijve t\u00eb ngusht\u00eb ligjor\u00eb. Nj\u00eb refuzim merret parasysh vet\u00ebm n\u00ebse k\u00ebrkesa p\u00ebr informacion \u00ebsht\u00eb abuzive, ekzistojn\u00eb detyrime ligjore konfidencialiteti ose rrezikohen interesa konkrete t\u00eb GmbH. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterpflichten-treuepflicht-und-stimmrechtsmissbrauch\">Detyrimet e ortak\u00ebve, detyrimi i besnik\u00ebris\u00eb dhe abuzimi me t\u00eb drejt\u00ebn e vot\u00ebs<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Pjesa e kapitalit sjell jo vet\u00ebm t\u00eb drejta, por edhe detyrime.<\/strong> Detyrimi m\u00eb i r\u00ebnd\u00ebsish\u00ebm \u00ebsht\u00eb pagesa e kapitalit fillestar t\u00eb marr\u00eb p\u00ebrsip\u00ebr. Ortaku duhet t\u00eb paguaj\u00eb shum\u00ebn e r\u00ebn\u00eb dakord sipas rregullave t\u00eb kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb dhe themelimit. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ebse kapitali fillestar nuk \u00ebsht\u00eb paguar plot\u00ebsisht, ortaku mbetet i detyruar p\u00ebr pages\u00ebn e hapur.<\/strong> Ky detyrim mbron GmbH dhe kreditor\u00ebt e saj. Shoq\u00ebria duhet t\u00eb mund t\u00eb mb\u00ebshtetet n\u00eb faktin se kapitali i marr\u00eb p\u00ebrsip\u00ebr \u00ebsht\u00eb v\u00ebrtet n\u00eb dispozicion. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u00ebrve\u00e7 k\u00ebsaj, \u00e7do ortak ka nj\u00eb detyrim besnik\u00ebrie.<\/strong> Ai duhet t\u00eb marr\u00eb parasysh interesat e GmbH dhe t\u00eb bashk\u00ebortak\u00ebve gjat\u00eb ushtrimit t\u00eb t\u00eb drejtave t\u00eb tij. Ky detyrim vlen p\u00ebr votimet, k\u00ebrkesat p\u00ebr informacion, transferimet e pjes\u00ebve, situatat e konkurrenc\u00ebs dhe mosmarr\u00ebveshjet e ortak\u00ebve. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Detyrimi i besnik\u00ebris\u00eb ndalon sjelljen egoiste n\u00eb d\u00ebm t\u00eb GmbH.<\/strong> Nj\u00eb ortak nuk duhet t\u00eb p\u00ebrdor\u00eb pozit\u00ebn e tij p\u00ebr t\u00eb bllokuar shoq\u00ebrin\u00eb, p\u00ebr t\u00eb abuzuar me sekretet tregtare, p\u00ebr t\u00eb penguar vendime pa arsye objektive ose p\u00ebr t\u00eb d\u00ebmtuar q\u00ebllimisht bashk\u00ebortak\u00ebt.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Abuzimi me t\u00eb drejt\u00ebn e vot\u00ebs ndodh kur nj\u00eb ortak e p\u00ebrdor t\u00eb drejt\u00ebn e tij t\u00eb vot\u00ebs n\u00eb m\u00ebnyr\u00eb t\u00eb pap\u00ebrshtatshme.<\/strong> Kjo mund t\u00eb jet\u00eb rasti kur shumica merr nj\u00eb vendim vet\u00ebm p\u00ebr t\u00eb d\u00ebmtuar nj\u00eb ortak minoritar. Mund t\u00eb ekzistoj\u00eb gjithashtu kur nj\u00eb ortak minoritar bllokon nj\u00eb vendim t\u00eb nevojsh\u00ebm pa arsye objektive. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Detyrimet e ortakut sigurojn\u00eb q\u00eb GmbH t\u00eb mbetet funksionale.<\/strong> T\u00eb drejtat si e drejta e vot\u00ebs, informacioni dhe pjes\u00ebmarrja n\u00eb fitim mund t\u00eb p\u00ebrdoren. Por ato duhet t\u00eb ushtrohen n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb respektohen ligji, kontrata e shoq\u00ebris\u00eb dhe interesat e ligjshme t\u00eb GmbH. <\/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\">\u201eT\u00eb drejtat dhe detyrimet jan\u00eb gjithmon\u00eb pran\u00eb nj\u00ebra-tjetr\u00ebs n\u00eb pjes\u00ebn e kapitalit. Kush d\u00ebshiron ndikim dhe pjes\u00ebmarrje n\u00eb fitim, duhet t\u00eb respektoj\u00eb edhe rregullat e loj\u00ebs t\u00eb s\u00eb drejt\u00ebs s\u00eb shoq\u00ebrive. \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-entstehung-und-firmenbucheintragung-des-geschaftsanteils\">Krijimi dhe regjistrimi n\u00eb regjistrin tregtar t\u00eb pjes\u00ebs s\u00eb kapitalit<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Pjesa e kapitalit krijohet p\u00ebrmes kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb dhe themelimit t\u00eb vlefsh\u00ebm t\u00eb GmbH.<\/strong> N\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb p\u00ebrcaktohet se cilat persona b\u00ebhen ortak\u00eb dhe cilat kapitale fillestare ata marrin p\u00ebrsip\u00ebr. Nga kjo rrjedh se kujt i takon cila pjes\u00eb kapitali n\u00eb GmbH. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Me regjistrimin e GmbH n\u00eb regjistrin tregtar, shoq\u00ebria krijohet n\u00eb m\u00ebnyr\u00eb t\u00eb vlefshme si person juridik i ve\u00e7ant\u00eb.<\/strong> Nga ky moment, GmbH mund t\u00eb fitoj\u00eb vet\u00eb t\u00eb drejta, t\u00eb lidh\u00eb kontrata, t\u00eb zot\u00ebroj\u00eb pasuri dhe t\u00eb marr\u00eb p\u00ebrsip\u00ebr detyrime. Ortak\u00ebt mbeten ligj\u00ebrisht t\u00eb ndar\u00eb nga GmbH. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirkung-der-eintragung-im-firmenbuch\">Efekti i regjistrimit n\u00eb regjistrin tregtar<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Regjistri tregtar p\u00ebr pjes\u00ebt e kapitalit t\u00eb GmbH nuk ka vet\u00ebm funksion provues.<\/strong> N\u00eb marr\u00ebdh\u00ebniet me GmbH, vet\u00ebm ajo person konsiderohet ortak q\u00eb shfaqet n\u00eb regjistrin tregtar si ortak. GmbH, pra, mund t\u00eb lidh\u00eb t\u00eb drejtat e vot\u00ebs, t\u00eb drejtat e fitimit, t\u00eb drejtat e informimit dhe ftesat p\u00ebr Asamblen\u00eb e P\u00ebrgjithshme me gjendjen e regjistruar n\u00eb regjistrin tregtar. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pas nj\u00eb transferimi t\u00eb pjes\u00ebs, akti noterial vet\u00ebm nuk mjafton p\u00ebr ushtrimin praktik t\u00eb t\u00eb drejtave t\u00eb ortakut.<\/strong> Gjendja e ndryshuar e ortak\u00ebve duhet t\u00eb regjistrohet n\u00eb regjistrin tregtar. Derisa bler\u00ebsi t\u00eb mos shfaqet n\u00eb regjistrin tregtar, GmbH mund t\u00eb vazhdoj\u00eb t\u00eb trajtoj\u00eb ortakun e m\u00ebparsh\u00ebm si ortak. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Bler\u00ebsi duhet gjithashtu t\u00eb kontrolloj\u00eb detyrimet e hapura t\u00eb pages\u00ebs.<\/strong> P\u00ebr pagesat e prapambetura q\u00eb ekzistojn\u00eb n\u00eb koh\u00ebn e regjistrimit t\u00eb transferimit, bler\u00ebsi p\u00ebrgjigjet s\u00eb bashku me paraardh\u00ebsin ligjor. Prandaj, para blerjes s\u00eb pjes\u00ebs duhet t\u00eb sqarohet n\u00ebse kapitali fillestar \u00ebsht\u00eb paguar plot\u00ebsisht dhe n\u00ebse ekzistojn\u00eb detyrime t\u00eb tjera pagese nga kontrata e shoq\u00ebris\u00eb. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenhang-zwischen-geschaftsanteil-und-beteiligungsquote\">Lidhja midis pjes\u00ebs s\u00eb kapitalit dhe kuot\u00ebs s\u00eb pjes\u00ebmarrjes<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Pjesa e kapitalit dhe kuota e pjes\u00ebmarrjes jan\u00eb t\u00eb lidhura ngusht\u00eb, por nuk jan\u00eb e nj\u00ebjta gj\u00eb.<\/strong> Pjesa e kapitalit \u00ebsht\u00eb e gjith\u00eb pozita ligjore e ortakut. Kuota e pjes\u00ebmarrjes \u00ebsht\u00eb p\u00ebrqindja llogarit\u00ebse q\u00eb rrjedh nga kapitali i tij fillestar n\u00eb raport me kapitalin baz\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kuota e pjes\u00ebmarrjes tregon madh\u00ebsin\u00eb ekonomike t\u00eb pjes\u00ebmarrjes.<\/strong> Ajo thot\u00eb n\u00ebse nj\u00eb ortak mban 10%, 25%, 50%, 75% ose 100% t\u00eb GmbH. Kjo p\u00ebrqindje \u00ebsht\u00eb e r\u00ebnd\u00ebsishme p\u00ebr shp\u00ebrndarjen e fitimit, vler\u00ebn e pjes\u00ebs, pesh\u00ebn e vot\u00ebs dhe ndikimin n\u00eb vendimet e ortak\u00ebve. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pjesa e kapitalit shkon p\u00ebrtej k\u00ebsaj.<\/strong> Ai p\u00ebrfshin gjithashtu t\u00eb drejta dhe detyrime q\u00eb nuk p\u00ebrb\u00ebhen vet\u00ebm nga nj\u00eb p\u00ebrqindje. K\u00ebtu p\u00ebrfshihen t\u00eb drejtat e informimit, pjes\u00ebmarrja n\u00eb Asamblen\u00eb e P\u00ebrgjithshme, detyrimi i besnik\u00ebris\u00eb, detyrimi i kontributit dhe t\u00eb drejtat e ve\u00e7anta kontraktuale ose kufizimet. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kontrata e shoq\u00ebris\u00eb mund t\u00eb ndryshoj\u00eb lidhjen midis kuot\u00ebs dhe t\u00eb drejtave.<\/strong> Ajo mund t\u00eb p\u00ebrcaktoj\u00eb, p\u00ebr shembull, nj\u00eb ndarje tjet\u00ebr t\u00eb fitimit, k\u00ebrkesa t\u00eb ve\u00e7anta p\u00ebr miratim, t\u00eb drejta paraprake blerjeje, t\u00eb drejta p\u00ebrvet\u00ebsimi ose t\u00eb drejta votimi t\u00eb ndryshme. Prandaj, kuota e pjes\u00ebmarrjes vet\u00ebm nuk mjafton p\u00ebr t\u00eb vler\u00ebsuar plot\u00ebsisht pozit\u00ebn aktuale t\u00eb nj\u00eb ortaku. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ubertragung-von-geschaftsanteilen\">Transferimi i kuotave t\u00eb shoq\u00ebris\u00eb<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Pjes\u00ebt e kapitalit t\u00eb nj\u00eb GmbH jan\u00eb n\u00eb parim t\u00eb transferueshme dhe t\u00eb trash\u00ebgueshme.<\/strong> Nj\u00eb ortak mund t\u00eb shes\u00eb, dhuroje ose t&#8217;ia l\u00ebr\u00eb pjes\u00ebn e tij t\u00eb kapitalit trash\u00ebgimtar\u00ebve n\u00eb rast vdekjeje.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u00ebr transferimin gjat\u00eb jet\u00ebs, <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P76\/NOR40233217\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7<\/strong> <strong>76<\/strong> <strong>GmbHG<\/strong><\/a><strong> k\u00ebrkon n\u00eb parim nj\u00eb akt noter\u00ebsh.<\/strong> Kjo vlen p\u00ebr shitjen, dhurimin dhe p\u00ebr marr\u00ebveshjet me t\u00eb cilat nj\u00eb ortak detyrohet p\u00ebr nj\u00eb transferim t\u00eb m\u00ebvonsh\u00ebm. Nj\u00eb kontrat\u00eb thjesht me shkrim pa form\u00ebn e k\u00ebrkuar nuk mjafton. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kontrata e shoq\u00ebris\u00eb mund t\u00eb p\u00ebrcaktoj\u00eb kushte shtes\u00eb.<\/strong> Ajo mund t\u00eb p\u00ebrcaktoj\u00eb se transferimi lejohet vet\u00ebm me p\u00eblqimin e shoq\u00ebris\u00eb, t\u00eb Asambles\u00eb s\u00eb P\u00ebrgjithshme, t\u00eb ortak\u00ebve individual\u00eb ose t\u00eb nj\u00eb shumice t\u00eb caktuar. Rregulla t\u00eb tilla synojn\u00eb t\u00eb parandalojn\u00eb hyrjen e personave t\u00eb rinj n\u00eb rrethin e ortak\u00ebve pa kontroll. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Para \u00e7do transferimi t\u00eb pjes\u00ebve, s\u00eb pari duhet kontrolluar kontrata e shoq\u00ebris\u00eb<\/strong> n\u00ebse ekzistojn\u00eb klauzola p\u00eblqimi, t\u00eb drejta paraprake blerjeje, t\u00eb drejta p\u00ebrvet\u00ebsimi, detyrime bashk\u00ebshitjeje ose detyrime transferimi. K\u00ebto rregulla p\u00ebrcaktojn\u00eb n\u00ebse bler\u00ebsi i d\u00ebshiruar mund t\u00eb marr\u00eb v\u00ebrtet pjes\u00ebn e kapitalit. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pas nj\u00eb transferimi t\u00eb vlefsh\u00ebm, statusi i ndryshuar i ortak\u00ebve duhet t\u00eb regjistrohet n\u00eb Regjistrin e Kompanive.<\/strong> Vet\u00ebm at\u00ebher\u00eb dokumentohet qart\u00eb p\u00ebr GmbH se kush \u00ebsht\u00eb ortak dhe kush mund t\u00eb ushtroj\u00eb t\u00eb drejtat nga pjesa e kapitalit. Kontrata, p\u00eblqimi dhe regjistrimi n\u00eb Regjistrin e Kompanive duhet t\u00eb p\u00ebrputhen. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ablauf-der-anteilsubertragung\">Procesi i transferimit t\u00eb pjes\u00ebve<\/h3>\n\n<ol class=\"wp-block-list\">\n<li>Kontrolloni kontrat\u00ebn e shoq\u00ebris\u00eb.<\/li>\n\n\n\n<li>P\u00ebrcaktoni k\u00ebrkesat p\u00ebr p\u00eblqim.<\/li>\n\n\n\n<li>P\u00ebrcaktoni \u00e7mimin e blerjes dhe dat\u00ebn e referimit.<\/li>\n\n\n\n<li>Kontrolloni kontributet fillestare t\u00eb hapura.<\/li>\n\n\n\n<li>Rregulloni t\u00eb drejt\u00ebn e fitimit p\u00ebr vitin fiskal n\u00eb vazhdim.<\/li>\n\n\n\n<li>Hartoni kontrat\u00ebn e transferimit si akt noter\u00ebsh.<\/li>\n\n\n\n<li>Regjistroni ndryshimin e statusit t\u00eb ortak\u00ebve n\u00eb Regjistrin e Kompanive.<\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\" id=\"h-uberblick-uber-zustimmungserfordernisse\">P\u00ebrmbledhje e k\u00ebrkesave p\u00ebr p\u00eblqim<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ebse k\u00ebrkohet p\u00eblqim p\u00ebr transferimin, kjo p\u00ebrcaktohet n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb.<\/strong> N\u00ebse kontrata e shoq\u00ebris\u00eb nuk p\u00ebrmban klauzol\u00eb p\u00eblqimi, zbatohen dispozitat ligjore t\u00eb form\u00ebs. N\u00ebse p\u00ebrmban nj\u00eb klauzol\u00eb p\u00eblqimi, duhet t\u00eb jap\u00eb p\u00eblqimin pik\u00ebrisht ajo pal\u00eb q\u00eb p\u00ebrmend\u00ebt n\u00eb kontrat\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u00eblqimi mund t\u00eb strukturohet n\u00eb m\u00ebnyra t\u00eb ndryshme.<\/strong> Kontrata e shoq\u00ebris\u00eb mund t\u00eb k\u00ebrkoj\u00eb p\u00eblqimin e Asambles\u00eb s\u00eb P\u00ebrgjithshme. Ajo mund t\u00eb parashikoj\u00eb gjithashtu p\u00eblqimin e t\u00eb gjith\u00eb ortak\u00ebve, t\u00eb nj\u00eb shumice t\u00eb caktuar ose t\u00eb nj\u00eb ortaku individual t\u00eb em\u00ebruar. Gjithmon\u00eb vendimtar \u00ebsht\u00eb formulimi i sakt\u00eb i kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Nj\u00eb kufizim i till\u00eb quhet vinkulim.<\/strong> Kjo do t\u00eb thot\u00eb se nj\u00eb pjes\u00eb kapitali nuk mund t\u00eb transferohet lirisht te \u00e7do person. GmbH mbetet k\u00ebshtu n\u00eb gjendje t\u00eb kontrolloj\u00eb rrethin e ortak\u00ebve dhe t\u00eb parandaloj\u00eb marr\u00ebdh\u00ebnie pjes\u00ebmarrjeje t\u00eb pad\u00ebshiruara. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ebse mungon nj\u00eb p\u00eblqim i k\u00ebrkuar, bler\u00ebsi nuk mund t\u00eb ushtroj\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb besueshme t\u00eb drejtat e tij si ortak ndaj GmbH.<\/strong> N\u00eb praktik\u00eb, kjo \u00e7on n\u00eb mosmarr\u00ebveshje mbi t\u00eb drejtat e votimit, pretendimet p\u00ebr fitim, regjistrimin n\u00eb Regjistrin e Kompanive dhe vlefshm\u00ebrin\u00eb e transferimit.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ebse shoq\u00ebria refuzon p\u00eblqimin pa arsye t\u00eb mjaftueshme, gjykata e Regjistrit t\u00eb Kompanive mund t\u00eb lejoj\u00eb transferimin.<\/strong> Kjo k\u00ebrkon q\u00eb kontributi fillestar t\u00eb jet\u00eb paguar plot\u00ebsisht, t\u00eb mos ekzistojn\u00eb arsye t\u00eb mjaftueshme p\u00ebr refuzim dhe transferimi t\u00eb mund t\u00eb b\u00ebhet pa d\u00ebmtuar shoq\u00ebrin\u00eb, ortak\u00ebt e tjer\u00eb dhe kreditor\u00ebt.<\/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\">\u201eN\u00ebse nj\u00eb pjes\u00eb mund t\u00eb transferohet v\u00ebrtet, shpesh nuk vendos vet\u00ebm vullneti p\u00ebr t\u00eb bler\u00eb, por s\u00eb pari kontrata e 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<h3 class=\"wp-block-heading\" id=\"h-verkauf-schenkung-und-erbfall\">Shitje, dhurim dhe rast trash\u00ebgimie<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Nj\u00eb pjes\u00eb kapitali mund t\u00eb shitet, dhuruhet ose trash\u00ebgohet.<\/strong> N\u00eb shitje, bler\u00ebsi paguan nj\u00eb \u00e7mim blerjeje. Nj\u00eb dhurim, nga ana tjet\u00ebr, b\u00ebhet pa pages\u00eb. N\u00eb rast trash\u00ebgimie, pjesa e kapitalit kalon me pasurin\u00eb te trash\u00ebgimtari ose komuniteti i trash\u00ebgimtar\u00ebve. Kontrata e shoq\u00ebris\u00eb mund t\u00eb rregulloj\u00eb pasojat q\u00eb ka nj\u00eb rast vdekjeje p\u00ebr pjes\u00ebmarrjen.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00eb shitje, \u00e7mimi i blerjes, data e referimit, e drejta e fitimit dhe p\u00ebrgjegj\u00ebsia p\u00ebr kontributet e hapura duhet t\u00eb rregullohen qart\u00eb.<\/strong> Trash\u00ebgimtar\u00ebt duhet t\u00eb kontrollojn\u00eb n\u00ebse kontrata e shoq\u00ebris\u00eb p\u00ebrmban klauzola pasardh\u00ebsie, detyrime transferimi ose rregullime kompensimi. N\u00eb rast dhurimi, p\u00ebrve\u00e7 vlefshm\u00ebris\u00eb sipas s\u00eb drejt\u00ebs s\u00eb shoq\u00ebrive, duhet kontrolluar edhe detyrimet e raportimit tatimor. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-veranderung-und-belastung-von-geschaftsanteilen\">Ndryshimi dhe ngarkesa e pjes\u00ebve t\u00eb kapitalit<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Pjes\u00ebt e kapitalit mund t\u00eb ndryshojn\u00eb gjat\u00eb ekzistenc\u00ebs s\u00eb GmbH.<\/strong> Kjo ndodh, p\u00ebr shembull, p\u00ebrmes transferimit t\u00eb pjes\u00ebve, transferimit t\u00eb pjessh\u00ebm, rritjes s\u00eb kapitalit, largimit t\u00eb nj\u00eb ortaku ose hyrjes s\u00eb nj\u00eb ortaku t\u00eb ri. \u00c7do ndryshim mund t\u00eb ndikoj\u00eb n\u00eb ndarjen e fitimit, t\u00eb drejtat e votimit, kontrollin dhe vler\u00ebn e pjes\u00ebmarrjes. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Nj\u00eb ndryshim i pjes\u00ebs s\u00eb kapitalit prek gjithmon\u00eb struktur\u00ebn e ortak\u00ebve.<\/strong> N\u00ebse hyn nj\u00eb ortak i ri, ndryshon rrethi i personave q\u00eb marrin vendime n\u00eb Asamblen\u00eb e P\u00ebrgjithshme. N\u00ebse nj\u00eb ortak ekzistues rrit pjes\u00ebmarrjen e tij, shpesh zhvendoset pesha e votimit dhe ndikimi ekonomik. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pjes\u00ebt e kapitalit mund t\u00eb ngarkohen gjithashtu.<\/strong> Nj\u00eb ngarkes\u00eb do t\u00eb thot\u00eb se pjesa p\u00ebrdoret si garanci ose baz\u00eb e nj\u00eb strukturimi ekonomik. K\u00ebtu p\u00ebrfshihen pengimi, besimi, pjes\u00ebmarrja ekonomike, t\u00eb drejtat e p\u00ebrvet\u00ebsimit, t\u00eb drejtat e paraprake t\u00eb blerjes dhe t\u00eb drejtat e bashk\u00ebshitjes. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kontrata e shoq\u00ebris\u00eb vendos se cilat ndryshime dhe ngarkesa jan\u00eb t\u00eb lejuara.<\/strong> Ajo mund t\u00eb p\u00ebrmbaj\u00eb detyrime p\u00eblqimi, kufizime transferimi, t\u00eb drejta paraprake blerjeje, t\u00eb drejta p\u00ebrvet\u00ebsimi dhe rregullime kompensimi. Prandaj, \u00e7do ndryshim i planifikuar duhet t\u00eb kontrollohet s\u00eb pari n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Nj\u00eb strukturim i paqart\u00eb shpejt \u00e7on n\u00eb mosmarr\u00ebveshje.<\/strong> Konfliktet lindin kryesisht mbi n\u00ebse nj\u00eb transferim \u00ebsht\u00eb i vlefsh\u00ebm, kush mund t\u00eb votoj\u00eb, kujt i takon fitimi, kush mund t\u00eb k\u00ebrkoj\u00eb informacion dhe cila vler\u00eb vlen p\u00ebr nj\u00eb kompensim. Rregullimet e qarta kontraktuale parandalojn\u00eb q\u00eb nj\u00eb ndryshim i pjes\u00ebmarrjes t\u00eb bllokoj\u00eb GmbH. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-teilung-zusammenlegung-und-kapitalerhohung\">Ndarje, konsolidim dhe rritje kapitali<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Nj\u00eb transferim i pjessh\u00ebm ndodh kur nj\u00eb ortak transferon vet\u00ebm nj\u00eb pjes\u00eb t\u00eb pjes\u00ebmarrjes s\u00eb tij.<\/strong> K\u00ebshtu, nj\u00eb ortak i ri mund t\u00eb hyj\u00eb n\u00eb GmbH ose nj\u00eb ortak ekzistues mund t\u00eb rris\u00eb pjes\u00ebmarrjen e tij. Edhe n\u00eb nj\u00eb transferim t\u00eb pjessh\u00ebm zbatohen dispozitat e form\u00ebs, k\u00ebrkesat p\u00ebr p\u00eblqim dhe regjistrimi n\u00eb Regjistrin e Kompanive. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00ebse nj\u00eb ortak i ri hyn p\u00ebrmes transferimit t\u00eb pjessh\u00ebm, ai fiton nj\u00eb pozit\u00eb t\u00eb pavarur ortaku.<\/strong> Ai merr t\u00eb drejta votimi, t\u00eb drejta fitimi, t\u00eb drejta informimi dhe detyrime sipas pjes\u00ebmarrjes s\u00eb tij t\u00eb marr\u00eb. N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, ndryshon kuota e pjes\u00ebmarrjes s\u00eb ortakut t\u00eb m\u00ebparsh\u00ebm. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Nj\u00eb rritje kapitali mund t\u00eb ndryshoj\u00eb gjithashtu raportet e pjes\u00ebmarrjes.<\/strong> N\u00ebse t\u00eb gjith\u00eb ortak\u00ebt marrin kontribute fillestare t\u00eb reja n\u00eb raportin e m\u00ebparsh\u00ebm, kuotat e pjes\u00ebmarrjes mbeten t\u00eb nj\u00ebjta. N\u00ebse vet\u00ebm nj\u00eb ortak merr kapital shtes\u00eb, kuota e tij rritet, nd\u00ebrsa kuota e ortak\u00ebve t\u00eb tjer\u00eb ulet. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verpfandung-treuhand-und-wirtschaftliche-bedeutung\">Pengim, besim dhe r\u00ebnd\u00ebsi ekonomike<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Nj\u00eb pjes\u00eb kapitali mund jo vet\u00ebm t\u00eb transferohet, por edhe t\u00eb pengohet.<\/strong> N\u00eb pengim, pjesa sh\u00ebrben si garanci p\u00ebr nj\u00eb k\u00ebrkes\u00eb. Ortaku mbetet pronar i pjes\u00ebs s\u00eb kapitalit, nd\u00ebrsa kreditori i pengut merr nj\u00eb t\u00eb drejt\u00eb sigurie. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pengimi nuk e b\u00ebn automatikisht kreditorin e pengut ortak.<\/strong> Ai nuk merr t\u00eb drejta votimi, t\u00eb drejta fitimi ose t\u00eb drejta informimi ndaj GmbH. K\u00ebto t\u00eb drejta mbeten te ortaku, p\u00ebr sa koh\u00eb pjesa e kapitalit nuk shitet dhe transferohet n\u00eb m\u00ebnyr\u00eb t\u00eb vlefshme. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00eb nj\u00eb besim, nj\u00eb person mban pjes\u00ebn e kapitalit n\u00eb em\u00ebr t\u00eb vet nga jasht\u00eb, por ekonomikisht p\u00ebr nj\u00eb person tjet\u00ebr.<\/strong> Kontrata e besimit duhet t\u00eb p\u00ebrcaktoj\u00eb se kush mund t\u00eb jap\u00eb udh\u00ebzime, kujt i takojn\u00eb fitimet, kush mban kostot, si ushtrohen t\u00eb drejtat e votimit dhe kur duhet t\u00eb dor\u00ebzohet ose transferohet pjesa.<\/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\">\u201eNj\u00eb pjes\u00eb kapitali mund t\u00eb sh\u00ebrbej\u00eb si garanci, por mbetet nj\u00eb pozit\u00eb sipas s\u00eb drejt\u00ebs s\u00eb shoq\u00ebrive. Prandaj, vendimtare nuk \u00ebsht\u00eb vet\u00ebm vlera ekonomike, por edhe mund\u00ebsia e shfryt\u00ebzimit ligjor. \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<h3 class=\"wp-block-heading\" id=\"h-eigene-geschaftsanteile-der-gmbh\">Pjes\u00ebt e veta t\u00eb kapitalit t\u00eb GmbH<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Nj\u00eb GmbH n\u00eb parim nuk mund t\u00eb blej\u00eb ose marr\u00eb si peng pjes\u00ebt e veta t\u00eb kapitalit.<\/strong> Nj\u00eb blerje e till\u00eb \u00ebsht\u00eb e ndaluar sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P81\/NOR40091658\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 81 GmbH<\/a> dhe pa efekt. Arsyeja q\u00ebndron n\u00eb ruajtjen e kapitalit: pasuria e shoq\u00ebris\u00eb nuk duhet t\u00eb p\u00ebrdoret p\u00ebr t\u00eb g\u00ebrryer struktur\u00ebn e vet t\u00eb pjes\u00ebmarrjes ose p\u00ebr t\u00eb lejuar q\u00eb pasuria e shoq\u00ebris\u00eb t\u00eb rrjedh\u00eb te ortak\u00ebt pa nj\u00eb kund\u00ebrvler\u00eb reale. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>E lejuar mbetet vet\u00ebm blerja e p\u00ebrmendur ligj\u00ebrisht n\u00eb rrug\u00eb ekzekutimi.<\/strong> Kjo prek rastet n\u00eb t\u00eb cilat GmbH paraqet k\u00ebrkesat e veta. Jasht\u00eb k\u00ebsaj p\u00ebrjashtimi, pjesa e kapitalit nuk kalon n\u00eb m\u00ebnyr\u00eb t\u00eb vlefshme te GmbH. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einziehung-ausschluss-und-verlust-von-geschaftsanteilen\">T\u00ebrheqje, p\u00ebrjashtim dhe humbje e pjes\u00ebve t\u00eb kapitalit<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Nj\u00eb pjes\u00eb kapitali mund jo vet\u00ebm t\u00eb transferohet, por n\u00eb raste t\u00eb ve\u00e7anta edhe t\u00eb humbas\u00eb.<\/strong> Kjo prek kryesisht rastet n\u00eb t\u00eb cilat kontrata e shoq\u00ebris\u00eb parashikon nj\u00eb t\u00ebrheqje, nj\u00eb detyrim transferimi ose nj\u00eb mekaniz\u00ebm p\u00ebrjashtimi. Rregullime t\u00eb tilla nd\u00ebrhyjn\u00eb fuqish\u00ebm n\u00eb pozit\u00ebn e ortakut dhe prandaj duhet t\u00eb formulohen qart\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Nj\u00eb t\u00ebrheqje i jep fund pjes\u00ebmarrjes s\u00eb ortakut t\u00eb prekur.<\/strong> Kontrata e shoq\u00ebris\u00eb duhet t\u00eb rregulloj\u00eb p\u00ebr cilat arsye lejohet nj\u00eb t\u00ebrheqje, kush vendos p\u00ebr t\u00eb, si llogaritet kompensimi dhe kur b\u00ebhet e pagueshme pagesa. Pa rregullim t\u00eb qart\u00eb lindin mosmarr\u00ebveshje mbi vlefshm\u00ebrin\u00eb, vler\u00ebsimin dhe shum\u00ebn e kompensimit. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-steuerliche-folgen-bei-verkauf-schenkung-und-ausschuttung\">Pasojat tatimore n\u00eb shitje, dhurim dhe shp\u00ebrndarje<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Pjes\u00ebt e kapitalit mund t\u00eb shkaktojn\u00eb pasoja tatimore.<\/strong> Kjo vlen n\u00eb shitje, n\u00eb dhurim, n\u00eb shp\u00ebrndarje fitimi, n\u00eb ristrukturime dhe n\u00eb pasardhjen e biznesit. Prandaj, kontrolli tatimor duhet t\u00eb b\u00ebhet para zbatimit ligjor, sepse korrigjimet e m\u00ebvonshme jan\u00eb t\u00eb shtrenjta ose t\u00eb mundshme vet\u00ebm n\u00eb m\u00ebnyr\u00eb t\u00eb kufizuar. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00eb shitjen e nj\u00eb pjese kapitali mund t\u00eb lind nj\u00eb fitim i tatuesh\u00ebm nga shitja.<\/strong> Vendimtare \u00ebsht\u00eb ndryshimi midis vler\u00ebs s\u00eb blerjes fiskalisht relevante dhe t\u00eb ardhurave nga shitja. P\u00ebr m\u00eb tep\u00ebr, kostot an\u00ebsore, kontributet e m\u00ebparshme, koh\u00ebzgjatja e pjes\u00ebmarrjes dhe pozita tatimore e shit\u00ebsit mund t\u00eb jen\u00eb relevante. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00eb nj\u00eb dhurim, n\u00eb qend\u00ebr \u00ebsht\u00eb transferimi pa pages\u00eb.<\/strong> Megjithat\u00eb, duhet kontrolluar detyrimet e raportimit, detyrimet e dokumentimit dhe pasojat e m\u00ebvonshme tatimore. P\u00ebr m\u00eb tep\u00ebr, vlera e pjes\u00ebs s\u00eb kapitalit duhet t\u00eb jet\u00eb e p\u00ebrcaktueshme n\u00eb m\u00ebnyr\u00eb t\u00eb kuptueshme. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Shp\u00ebrndarjet e fitimit nga nj\u00eb GmbH i n\u00ebnshtrohen rregullave tatimore.<\/strong> P\u00ebr personat fizik\u00eb, duhet kontrolluar kryesisht se cila tatim mbi t\u00eb ardhurat nga kapitali zbatohet dhe n\u00ebse rrethana t\u00eb ve\u00e7anta k\u00ebrkojn\u00eb nj\u00eb trajtim tjet\u00ebr tatimor.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00eb pasardhjen e biznesit dhe ristrukturimet, e drejta tatimore, kontrata e shoq\u00ebris\u00eb dhe q\u00ebllimi ekonomik duhet t\u00eb p\u00ebrputhen.<\/strong> Kjo vlen, p\u00ebr shembull, p\u00ebr strukturat holding, transferimet te t\u00eb af\u00ebrmit dhe riorganizimin e pjes\u00ebmarrjeve.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Para \u00e7do ndryshimi t\u00eb pjes\u00ebve, duhet kontrolluar \u00e7mimi i blerjes, data e referimit, e drejta e fitimit, llogarit\u00eb e kompensimit, kontributet e hapura, kompensimi dhe shp\u00ebrndarjet.<\/strong> Vet\u00ebm k\u00ebshtu mund t\u00eb shmanget q\u00eb nj\u00eb strukturim i vlefsh\u00ebm sipas s\u00eb drejt\u00ebs s\u00eb shoq\u00ebrive t\u00eb b\u00ebhet i d\u00ebmsh\u00ebm nga pik\u00ebpamja tatimore.<\/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>Pjes\u00ebt e kapitalit t\u00eb nj\u00eb GmbH duken n\u00eb shikim t\u00eb par\u00eb t\u00eb rregulluara qart\u00eb. Megjithat\u00eb, n\u00eb praktik\u00eb shpejt lindin pasiguri. <\/strong>  Edhe gabimet e vogla mund t\u00eb shkaktojn\u00eb <strong>disavantazhe ligjore ose ekonomike<\/strong>, p.sh. n\u00eb hartimin e kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb ose n\u00eb ndryshimet e m\u00ebvonshme.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ve\u00e7an\u00ebrisht e r\u00ebnd\u00ebsishme \u00ebsht\u00eb shoq\u00ebrimi ligjor<\/strong>, kur jan\u00eb t\u00eb p\u00ebrfshir\u00eb disa ortak\u00eb ose kur duhet t\u00eb b\u00ebhen rregullime individuale. Pik\u00ebrisht k\u00ebtu, rregullimi i duhur vendos p\u00ebr <strong>ndikimin, sigurin\u00eb dhe suksesin ekonomik<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Avantazhet tuaja konkrete:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Hartimi ligj\u00ebrisht i sigurt i pjes\u00ebs suaj t\u00eb kapitalit<\/strong> dhe i kontrat\u00ebs s\u00eb shoq\u00ebris\u00eb<\/li>\n\n\n\n<li><strong>Rregullime t\u00eb qarta p\u00ebr t\u00eb drejtat, detyrimet dhe mund\u00ebsit\u00eb e ndikimit<\/strong><\/li>\n\n\n\n<li><strong>Parandalimi i konflikteve midis ortak\u00ebve q\u00eb n\u00eb fillim<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eN\u00eb pjes\u00ebt e kapitalit, cil\u00ebsia e strukturimit zakonisht shfaqet vet\u00ebm kur lind nj\u00eb konflikt. K\u00ebshillimi i mir\u00eb fillon prandaj shum\u00eb m\u00eb her\u00ebt.\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-57bcc484 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq101 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u00c7far\u00eb jan\u00eb pjes\u00ebt e kapitalit t\u00eb nj\u00eb GmbH dhe \u00e7far\u00eb sjellin ato?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pjes\u00ebt e kapitalit jan\u00eb pjes\u00ebmarrja ligjore e nj\u00eb ortaku n\u00eb GmbH. Ato bashkojn\u00eb t\u00eb gjitha t\u00eb drejtat dhe detyrimet q\u00eb rrjedhin nga statusi i ortakut. Nj\u00eb pjes\u00eb kapitali sjell kryesisht t\u00eb drejta bashk\u00ebvendosjeje, si p.sh. n\u00eb Asamblen\u00eb e P\u00ebrgjithshme, si dhe pjes\u00ebmarrje n\u00eb suksesin ekonomik t\u00eb shoq\u00ebris\u00eb. N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, ajo lidhet me detyrime, ve\u00e7an\u00ebrisht n\u00eb lidhje me kapitalin fillestar dhe detyr\u00ebn e besnik\u00ebris\u00eb.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq102 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">A mund t\u00eb kem disa pjes\u00eb kapitali?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00eb thelb, \u00e7do ortak ka vet\u00ebm nj\u00eb pjes\u00eb kapitali, edhe n\u00ebse pjes\u00ebmarrja e tij mund t\u00eb rritet me kontribute t\u00eb tjera.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq103 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Cili \u00ebsht\u00eb ndryshimi midis pjes\u00ebs s\u00eb kapitalit dhe kapitalit fillestar?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kapitali fillestar \u00ebsht\u00eb shuma e parave q\u00eb nj\u00eb ortak kontribuon n\u00eb GmbH. Pjesa e kapitalit, nga ana tjet\u00ebr, \u00ebsht\u00eb e gjith\u00eb pozita ligjore e k\u00ebtij ortaku n\u00eb shoq\u00ebri. Kapitali fillestar ndikon n\u00eb madh\u00ebsin\u00eb e pjes\u00ebs s\u00eb kapitalit, por nuk \u00ebsht\u00eb identik me t\u00eb.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq104 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">A marr automatikisht fitim n\u00ebse kam nj\u00eb pjes\u00eb?<\/span><\/div><div class=\"uagb-faq-content\"><p>Jo. Nj\u00eb ortak nuk ka pretendim automatik p\u00ebr \u00e7do pages\u00eb. Vendimtare \u00ebsht\u00eb n\u00ebse ekziston nj\u00eb fitim bilanci dhe si vendosin ortak\u00ebt p\u00ebr p\u00ebrdorimin e fitimit. Vet\u00ebm at\u00ebher\u00eb mund t\u00eb b\u00ebhet nj\u00eb shp\u00ebrndarje.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq105 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u00c7far\u00eb do t\u00eb thot\u00eb detyra e besnik\u00ebris\u00eb n\u00eb praktik\u00eb?<\/span><\/div><div class=\"uagb-faq-content\"><p>Detyra e besnik\u00ebris\u00eb do t\u00eb thot\u00eb se ortak\u00ebt nuk duhet t&#8217;i ushtrojn\u00eb t\u00eb drejtat e tyre vet\u00ebm n\u00eb interesin e tyre. Ata duhet t\u00eb marrin parasysh edhe interesat e GmbH-s\u00eb dhe t\u00eb ortak\u00ebve t\u00eb tjer\u00eb. N\u00eb praktik\u00eb, kjo do t\u00eb thot\u00eb, p.sh., se vendimet nuk duhet t\u00eb merren n\u00eb m\u00ebnyr\u00eb abuzive dhe shoq\u00ebris\u00eb nuk duhet t&#8217;i shkaktohet d\u00ebm.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq106 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">A mund t\u00eb jesh nj\u00ebkoh\u00ebsisht ortak dhe punonj\u00ebs?<\/span><\/div><div class=\"uagb-faq-content\"><p>Po. \u00cbsht\u00eb e mundur t\u00eb jesh nj\u00ebkoh\u00ebsisht ortak dhe punonj\u00ebs i GmbH. N\u00eb k\u00ebt\u00eb rast ekzistojn\u00eb dy marr\u00ebdh\u00ebnie t\u00eb ndara ligjore, pjes\u00ebmarrja si ortak dhe marr\u00ebdh\u00ebnia e pun\u00ebs. T\u00eb dyja duhet t\u00eb dallohen ligj\u00ebrisht nga nj\u00ebra-tjetra.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq108 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">A mund t\u00eb shitet, dhurohet ose hipotek\u00ebsohet nj\u00eb pjes\u00eb kapitali?<\/span><\/div><div class=\"uagb-faq-content\"><p>Po. Pjes\u00ebt e kapitalit jan\u00eb n\u00eb parim t\u00eb transferueshme dhe t\u00eb trash\u00ebgueshme. Ato mund t\u00eb shiten, dhuruhen ose pengohen. P\u00ebr pengimin, sipas ligjit nuk k\u00ebrkohet akt noter\u00ebsh. Kontrata e shoq\u00ebris\u00eb, megjithat\u00eb, mund t\u00eb parashikoj\u00eb kufizime shtes\u00eb ose k\u00ebrkesa p\u00ebr p\u00eblqim.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq107 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">A kam gjithmon\u00eb nevoj\u00eb p\u00ebr nj\u00eb noter p\u00ebr transferimin?<\/span><\/div><div class=\"uagb-faq-content\"><p>P\u00ebr transferimin e nj\u00eb pjese kapitali gjat\u00eb jet\u00ebs, n\u00eb parim po. \u00a7 76 Abs 2 GmbHG k\u00ebrkon p\u00ebr k\u00ebt\u00eb nj\u00eb akt noter\u00ebsh. Kjo vlen edhe p\u00ebr marr\u00ebveshjet me t\u00eb cilat nj\u00eb ortak detyrohet p\u00ebr nj\u00eb transferim t\u00eb ardhsh\u00ebm. Nga kjo duhet dalluar pengimi, p\u00ebr t\u00eb cilin sipas \u00a7 76 Abs 3 GmbHG nuk k\u00ebrkohet akt noter\u00ebsh. N\u00ebse k\u00ebrkohet gjithashtu nj\u00eb p\u00eblqim i shoq\u00ebris\u00eb, varet nga kontrata e shoq\u00ebris\u00eb.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq109 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">A k\u00ebrkon transferimi gjithmon\u00eb p\u00eblqimin e shoq\u00ebris\u00eb dhe \u00e7far\u00eb duhet b\u00ebr\u00eb n\u00ebse ky refuzohet?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00ebse k\u00ebrkohet p\u00eblqim, varet nga kontrata e shoq\u00ebris\u00eb. N\u00ebse parashikohet nj\u00eb p\u00eblqim, bler\u00ebsi nuk mund t\u00eb ushtroj\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb besueshme t\u00eb drejtat e tij si ortak ndaj GmbH pa k\u00ebt\u00eb p\u00eblqim. N\u00ebse p\u00eblqimi refuzohet pa arsye t\u00eb mjaftueshme, n\u00eb kushte t\u00eb caktuara mund t\u00eb merret parasysh nj\u00eb leje gjyq\u00ebsore.  <\/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":"Pjes\u00ebt e kapitalit t\u00eb nj\u00eb GmbH Pjesa e kapitalit t\u00eb nj\u00eb GmbH n\u00eb kuptim t\u00eb \u00a7 75 GmbHG \u00ebsht\u00eb e gjith\u00eb pjes\u00ebmarrja ligjore e nj\u00eb ortaku n\u00eb shoq\u00ebri. Ajo p\u00ebrfshin &#8230;","protected":false},"author":94,"featured_media":136186,"parent":44905,"menu_order":62,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[998],"tags":[],"class_list":["post-136185","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\/Geschaeftsanteile.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Victoria Schartner","author_link":"https:\/\/harlander-partner.eu\/sq\/author\/victoria-schartner\/"},"uagb_comment_info":0,"uagb_excerpt":"Pjes\u00ebt e kapitalit t\u00eb nj\u00eb GmbH Pjesa e kapitalit t\u00eb nj\u00eb GmbH n\u00eb kuptim t\u00eb \u00a7 75 GmbHG \u00ebsht\u00eb e gjith\u00eb pjes\u00ebmarrja ligjore e nj\u00eb ortaku n\u00eb shoq\u00ebri. Ajo p\u00ebrfshin ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/136185","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\/94"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/comments?post=136185"}],"version-history":[{"count":3,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/136185\/revisions"}],"predecessor-version":[{"id":160161,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/136185\/revisions\/160161"}],"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\/136186"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/media?parent=136185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/categories?post=136185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/tags?post=136185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}