{"id":147517,"date":"2026-04-22T12:00:00","date_gmt":"2026-04-22T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/themelimi-i-shoqerise\/drejtuesi-i-nje-gmbh\/"},"modified":"2026-06-03T16:20:11","modified_gmt":"2026-06-03T14:20:11","slug":"drejtuesi-i-nje-gmbh","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sq\/themelimi-i-shoqerise\/drejtuesi-i-nje-gmbh\/","title":{"rendered":"Drejtuesi i nj\u00eb GmbH"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Drejtuesi i nj\u00eb GmbH<\/h2><ul><li><a href=\"#h-geschaftsfuhrer-einer-gmbh\" data-level=\"2\">Drejtuesi i nj\u00eb GmbH<\/a><ul><li><a href=\"#h-stellung-als-organ-der-gesellschaft\" data-level=\"3\">Pozicioni si organ i shoq\u00ebris\u00eb<\/a><\/li><li><a href=\"#h-sonderfall-gewerberechtlicher-geschaftsfuhrer\" data-level=\"3\">Rasti i ve\u00e7ant\u00eb i drejtuesit sipas s\u00eb drejt\u00ebs tregtare<\/a><\/li><li><a href=\"#h-unterschied-zwischen-geschaftsfuhrung-und-vertretung\" data-level=\"3\">Ndryshimi midis drejtimit dhe p\u00ebrfaq\u00ebsimit<\/a><\/li><li><a href=\"#h-einzelvertretung-und-gesamtvertretung\" data-level=\"3\">P\u00ebrfaq\u00ebsimi individual dhe p\u00ebrfaq\u00ebsimi i p\u00ebrbashk\u00ebt<\/a><\/li><li><a href=\"#h-mehrere-geschaftsfuhrer-und-ressortverteilung\" data-level=\"3\">Shum\u00eb drejtues dhe ndarja e dikastereve<\/a><\/li><\/ul><\/li><li><a href=\"#h-bestellung-und-voraussetzungen-des-geschaftsfuhrers\" data-level=\"2\">Em\u00ebrimi dhe kushtet paraprake t\u00eb drejtuesit<\/a><ul><li><a href=\"#h-personliche-voraussetzungen-und-handlungsfahigkeit\" data-level=\"3\">Kushtet paraprake personale dhe aft\u00ebsia p\u00ebr t\u00eb vepruar<\/a><\/li><li><a href=\"#h-ausschlussgrunde-und-disqualifikation\" data-level=\"3\">Arsyet e p\u00ebrjashtimit dhe diskualifikimi<\/a><\/li><li><a href=\"#h-geschaftsfuhrervertrag-und-organstellung\" data-level=\"3\">Kontrata e drejtuesit dhe pozita si organ<\/a><\/li><\/ul><\/li><li><a href=\"#h-anmeldung-und-eintragung-im-firmenbuch\" data-level=\"2\">Regjistrimi dhe sh\u00ebnimi n\u00eb regjistrin tregtar<\/a><\/li><li><a href=\"#h-vertretungsregeln-im-gesellschaftsvertrag\" data-level=\"2\">Rregullat e p\u00ebrfaq\u00ebsimit n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb<\/a><\/li><li><a href=\"#h-aufgaben-und-pflichten-des-geschaftsfuhrers\" data-level=\"2\">Detyrat dhe obligimet e drejtuesit<\/a><ul><li><a href=\"#h-geschaftsfuhrung-im-innenverhaltnis\" data-level=\"3\">Drejtimi n\u00eb marr\u00ebdh\u00ebniet e brendshme<\/a><\/li><li><a href=\"#h-vertretung-im-aussenverhaltnis\" data-level=\"3\">P\u00ebrfaq\u00ebsimi n\u00eb marr\u00ebdh\u00ebniet e jashtme<\/a><\/li><li><a href=\"#h-buchfuhrung-und-jahresabschluss\" data-level=\"3\">Kontabiliteti dhe pasqyrat financiare vjetore<\/a><\/li><li><a href=\"#h-einberufung-und-durchfuhrung-der-generalversammlung\" data-level=\"3\">Thirrja dhe zhvillimi i Asambles\u00eb s\u00eb P\u00ebrgjithshme<\/a><\/li><li><a href=\"#h-pflichten-bei-krise-und-insolvenz\" data-level=\"3\">Detyrimet n\u00eb rast krize dhe falimentimi<\/a><\/li><\/ul><\/li><li><a href=\"#h-treuepflicht-und-sorgfaltspflichten\" data-level=\"2\">Detyrimi i besnik\u00ebris\u00eb dhe detyrimet e kujdesit<\/a><ul><li><a href=\"#h-wettbewerbsverbot-des-geschaftsfuhrers\" data-level=\"3\">Ndalimi i konkurrenc\u00ebs p\u00ebr drejtuesin<\/a><\/li><li><a href=\"#h-interessenkonflikte-und-in-sich-geschafte\" data-level=\"3\">Konfliktet e interesit dhe transaksionet me veten<\/a><\/li><li><a href=\"#h-verwaltung-fremden-vermogens\" data-level=\"3\">Administrimi i pasuris\u00eb s\u00eb huaj<\/a><\/li><\/ul><\/li><li><a href=\"#h-haftung-des-geschaftsfuhrers\" data-level=\"2\">P\u00ebrgjegj\u00ebsia e drejtorit<\/a><ul><li><a href=\"#h-haftung-gegenuber-der-gesellschaft\" data-level=\"3\">P\u00ebrgjegj\u00ebsia ndaj shoq\u00ebris\u00eb<\/a><\/li><li><a href=\"#h-haftung-gegenuber-dritten\" data-level=\"3\">P\u00ebrgjegj\u00ebsia ndaj pal\u00ebve t\u00eb treta<\/a><\/li><li><a href=\"#h-besondere-haftungsrisiken\" data-level=\"3\">Rreziqe t\u00eb ve\u00e7anta p\u00ebrgjegj\u00ebsie<\/a><\/li><li><a href=\"#h-strafrechtliche-verantwortung-des-geschaftsfuhrers\" data-level=\"3\">P\u00ebrgjegj\u00ebsia penale e drejtuesit<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerliche-und-sozialversicherungsrechtliche-einordnung\" data-level=\"2\">Klasifikimi tatimor dhe i sigurimeve shoq\u00ebrore<\/a><ul><li><a href=\"#h-geschaftsfuhrer-als-dienstnehmer\" data-level=\"3\">Drejtori si pun\u00ebmarr\u00ebs<\/a><\/li><li><a href=\"#h-geschaftsfuhrer-als-selbststandiger\" data-level=\"3\">Drejtori si i vet\u00ebpun\u00ebsuar<\/a><\/li><\/ul><\/li><li><a href=\"#h-beendigung-der-geschaftsfuhrerfunktion\" data-level=\"2\">P\u00ebrfundimi i funksionit t\u00eb drejtorit<\/a><ul><li><a href=\"#h-abberufung-durch-gesellschafter\" data-level=\"3\">Shkarkimi nga ortak\u00ebt<\/a><\/li><li><a href=\"#h-rucktritt-des-geschaftsfuhrers\" data-level=\"3\">Dor\u00ebheqja e drejtorit<\/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-geschaftsfuhrer-einer-gmbh\">Drejtuesi i nj\u00eb GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Drejtuesi i nj\u00eb GmbH<\/strong> sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P15\/NOR40258362\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 15 GmbHG<\/a> \u00ebsht\u00eb organi drejtues dhe p\u00ebrfaq\u00ebsues i parashikuar me ligj i shoq\u00ebris\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar. Meqen\u00ebse GmbH si person juridik nuk mund t\u00eb veproj\u00eb vet\u00eb, ajo ka nevoj\u00eb p\u00ebr t\u00eb pakt\u00ebn nj\u00eb drejtues q\u00eb <strong>p\u00ebrfaq\u00ebson shoq\u00ebrin\u00eb ndaj t\u00eb tret\u00ebve<\/strong> dhe <strong>drejton \u00e7\u00ebshtjet e saj t\u00eb brendshme<\/strong>. Vet\u00ebm nj\u00eb <strong>person fizik dhe i aft\u00eb p\u00ebr t\u00eb vepruar<\/strong> mund t\u00eb em\u00ebrohet si drejtues.  <\/p>\n\n<p class=\"wp-block-paragraph\">Em\u00ebrimi b\u00ebhet n\u00eb parim me <strong>vendim t\u00eb ortak\u00ebve<\/strong> ose q\u00eb n\u00eb <strong>kontrat\u00ebn e shoq\u00ebris\u00eb<\/strong>, n\u00ebse aty nj\u00eb ortak em\u00ebrohet si drejtues. Drejtuesit p\u00ebrfaq\u00ebsojn\u00eb GmbH-n\u00eb n\u00eb gjykat\u00eb dhe jasht\u00eb saj dhe duhet t\u00eb kryejn\u00eb me kujdes detyrimet ligjore t\u00eb shoq\u00ebris\u00eb. K\u00ebtu p\u00ebrfshihen para s\u00eb gjithash organizimi i rregullt, respektimi i udh\u00ebzimeve t\u00eb brendshme, regjistrimi n\u00eb regjistrin tregtar dhe drejtimi i shoq\u00ebris\u00eb me <strong>kujdesin e nj\u00eb menaxheri t\u00eb rregullt biznesi<\/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\">Drejtuesi i nj\u00eb GmbH \u00ebsht\u00eb personi fizik q\u00eb <strong>drejton GmbH-n\u00eb, e p\u00ebrfaq\u00ebson at\u00eb jasht\u00eb saj dhe \u00ebsht\u00eb p\u00ebrgjegj\u00ebs p\u00ebr organizimin e ligjsh\u00ebm t\u00eb shoq\u00ebris\u00eb.<\/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\/Geschaeftsfuehrer-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer.webp\" alt=\"Drejtuesi i nj\u00eb GmbH shpjeguar thjesht\u00eb Detyrimet P\u00ebrgjegj\u00ebsia dhe t\u00eb Drejtat p\u00ebrmbledhur n\u00eb m\u00ebnyr\u00eb t\u00eb kuptueshme p\u00ebr Austrin\u00eb\" >\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\">\u201eKy rol i drejtuesit e b\u00ebn t\u00eb qart\u00eb pse ai vler\u00ebsohet kaq rrept\u00eb nga ana ligjore. Gabimet mund t\u00eb ken\u00eb jo vet\u00ebm pasoja ekonomike, por mund t\u00eb sjellin edhe pasoja personale.\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-als-organ-der-gesellschaft\">Pozicioni si organ i shoq\u00ebris\u00eb<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Drejtuesi i nj\u00eb GmbH<\/strong> \u00ebsht\u00eb <strong>organi qendror drejtues i shoq\u00ebris\u00eb<\/strong>. Pa t\u00eb, GmbH-ja nuk mund t\u00eb veproj\u00eb n\u00eb p\u00ebrditshm\u00ebri, sepse ajo vet\u00eb nuk \u00ebsht\u00eb person fizik. <strong>Shoq\u00ebria ka nevoj\u00eb pra p\u00ebr t\u00eb pakt\u00ebn nj\u00eb person q\u00eb vepron n\u00eb m\u00ebnyr\u00eb juridikisht t\u00eb vlefshme p\u00ebr t\u00eb.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Drejtuesi merr p\u00ebrsip\u00ebr k\u00ebtu nj\u00eb rol t\u00eb dyfisht\u00eb. Nga nj\u00ebra an\u00eb ai drejton proceset e brendshme, nga ana tjet\u00ebr ai siguron q\u00eb GmbH-ja t\u00eb paraqitet me vlefshm\u00ebri ligjore ndaj t\u00eb tret\u00ebve. Drejtuesi vendos n\u00eb p\u00ebrditshm\u00ebri p\u00ebr GmbH-n\u00eb dhe e lidh at\u00eb ligj\u00ebrisht me t\u00eb tret\u00ebt.<\/p>\n\n<p class=\"wp-block-paragraph\">Drejtuesi <strong>nuk vepron p\u00ebr veten e tij<\/strong>, por gjithmon\u00eb <strong>p\u00ebr shoq\u00ebrin\u00eb<\/strong>. Ai administron pasuri t\u00eb huaj dhe p\u00ebr k\u00ebt\u00eb arsye mban nj\u00eb <strong>p\u00ebrgjegj\u00ebsi t\u00eb lart\u00eb<\/strong>. Nga ky pozicion rrjedh edhe nj\u00eb lidhje e fort\u00eb me interesat e GmbH-s\u00eb.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-sonderfall-gewerberechtlicher-geschaftsfuhrer\">Rasti i ve\u00e7ant\u00eb i drejtuesit sipas s\u00eb drejt\u00ebs tregtare<\/h3>\n\n<p class=\"wp-block-paragraph\">Ashtuquajturi <strong>drejtues sipas s\u00eb drejt\u00ebs tregtare<\/strong> duhet dalluar nga drejtuesi sipas s\u00eb drejt\u00ebs tregtare. Nd\u00ebrsa drejtuesi sipas s\u00eb drejt\u00ebs tregtare drejton GmbH-n\u00eb dhe e p\u00ebrfaq\u00ebson at\u00eb ndaj t\u00eb tret\u00ebve, drejtuesi sipas s\u00eb drejt\u00ebs tregtare \u00ebsht\u00eb p\u00ebrgjegj\u00ebs ekskluzivisht p\u00ebr <strong>respektimin e dispozitave t\u00eb s\u00eb drejt\u00ebs tregtare<\/strong>. Ai em\u00ebrohet sipas Ligjit p\u00ebr Tregtin\u00eb dhe duhet t\u00eb ket\u00eb ve\u00e7an\u00ebrisht kualifikimin e nevojsh\u00ebm profesional si dhe nj\u00eb mund\u00ebsi p\u00ebrkat\u00ebse ndikimi faktik n\u00eb nd\u00ebrmarrje.  <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb praktik\u00eb, t\u00eb dyja funksionet mund t\u00eb bashkohen n\u00eb nj\u00eb person, por nuk \u00ebsht\u00eb e detyrueshme. Drejtuesi sipas ligjit t\u00eb tregtis\u00eb nuk e z\u00ebvend\u00ebson drejtuesin sipas ligjit tregtar, por e plot\u00ebson at\u00eb. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unterschied-zwischen-geschaftsfuhrung-und-vertretung\">Ndryshimi midis drejtimit dhe p\u00ebrfaq\u00ebsimit<\/h3>\n\n<p class=\"wp-block-paragraph\">Shum\u00eb ngat\u00ebrrojn\u00eb konceptet <strong>drejtim<\/strong> dhe <strong>p\u00ebrfaq\u00ebsim<\/strong>, megjith\u00ebse ato jan\u00eb qart\u00ebsisht t\u00eb ndara nga pik\u00ebpamja ligjore. T\u00eb dyja fushat i p\u00ebrkasin veprimtaris\u00eb s\u00eb drejtuesit, por plot\u00ebsojn\u00eb detyra t\u00eb ndryshme. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Drejtimi<\/strong> i referohet <strong>marr\u00ebdh\u00ebnieve t\u00eb brendshme<\/strong> t\u00eb GmbH-s\u00eb. K\u00ebtu b\u00ebhet fjal\u00eb p\u00ebr t\u00eb gjitha vendimet brenda nd\u00ebrmarrjes. Drejtuesi organizon proceset, merr vendime ekonomike dhe zbaton udh\u00ebzimet e ortak\u00ebve.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u00ebrfaq\u00ebsimi<\/strong> sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P18\/NOR40070212\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 18 GmbHG<\/a> i referohet nga ana tjet\u00ebr <strong>marr\u00ebdh\u00ebnieve t\u00eb jashtme<\/strong>. N\u00eb k\u00ebt\u00eb fush\u00eb, drejtuesi paraqitet ndaj pal\u00ebve t\u00eb treta, p\u00ebr shembull ndaj klient\u00ebve, autoriteteve ose partner\u00ebve kontraktual\u00eb. Ai lidh kontrata dhe jep deklarata juridikisht detyruese.  <\/p>\n\n<p class=\"wp-block-paragraph\">Drejtuesi duhet t\u00eb respektoj\u00eb kufizimet n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb. Edhe n\u00ebse ai tejkalon kufijt\u00eb e brendsh\u00ebm, veprimet e tij sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P20\/NOR12023007\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 20 GmbHG<\/a> mbeten t\u00eb vlefshme ndaj t\u00eb tret\u00ebve. <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebr dallim m\u00eb t\u00eb mir\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Drejtimi<\/strong> = drejtimi dhe organizimi i brendsh\u00ebm<\/li>\n\n\n\n<li><strong>P\u00ebrfaq\u00ebsimi<\/strong> = paraqitja ndaj t\u00eb tret\u00ebve dhe lidhja e transaksioneve<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-einzelvertretung-und-gesamtvertretung\">P\u00ebrfaq\u00ebsimi individual dhe p\u00ebrfaq\u00ebsimi i p\u00ebrbashk\u00ebt<\/h3>\n\n<p class=\"wp-block-paragraph\">M\u00ebnyra se si nj\u00eb drejtues mund t\u00eb p\u00ebrfaq\u00ebsoj\u00eb GmbH-n\u00eb ndaj t\u00eb tret\u00ebve varet nga ashtuquajtura <strong>rregullimi i p\u00ebrfaq\u00ebsimit<\/strong>. Kjo p\u00ebrcakton n\u00ebse ai mund t\u00eb veproj\u00eb vet\u00ebm ose vet\u00ebm s\u00eb bashku me t\u00eb tjer\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb <strong>p\u00ebrfaq\u00ebsimin individual<\/strong>, nj\u00eb drejtues mund t\u00eb <strong>p\u00ebrfaq\u00ebsoj\u00eb shoq\u00ebrin\u00eb vet\u00ebm<\/strong>. Ai n\u00ebnshkruan kontrata n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur dhe merr vendime pa p\u00eblqimin e drejtuesve t\u00eb tjer\u00eb. Kjo i b\u00ebn proceset t\u00eb shpejta dhe fleksib\u00ebl.  <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb <strong>p\u00ebrfaq\u00ebsimin e p\u00ebrbashk\u00ebt<\/strong>, nga ana tjet\u00ebr, <strong>disa drejtues duhet t\u00eb veprojn\u00eb s\u00eb bashku<\/strong>. Vendimet dhe n\u00ebnshkrimet b\u00ebhen vet\u00ebm s\u00eb bashku. Kjo krijon nj\u00eb kontroll shtes\u00eb, sepse hapat e r\u00ebnd\u00ebsish\u00ebm nuk mund t\u00eb merren vet\u00ebm.  <\/p>\n\n<p class=\"wp-block-paragraph\">Forma q\u00eb zbatohet varet n\u00eb radh\u00eb t\u00eb par\u00eb nga kontrata e shoq\u00ebris\u00eb. N\u00ebse kjo nuk rregullon ndryshe, <strong>shum\u00eb drejtues e p\u00ebrfaq\u00ebsojn\u00eb GmbH-n\u00eb n\u00eb parim bashk\u00ebrisht ndaj t\u00eb tret\u00ebve sipas \u00a7 18 GmbHG<\/strong>. Nga kjo duhet dalluar <strong>drejtimi i p\u00ebrbashk\u00ebt n\u00eb marr\u00ebdh\u00ebniet e brendshme<\/strong> sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P21\/NOR12023008\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 21 GmbHG<\/a>.  <\/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 dyja variantet kan\u00eb avantazhe dhe disavantazhe. Nd\u00ebrsa p\u00ebrfaq\u00ebsimi individual \u00ebsht\u00eb efikas, p\u00ebrfaq\u00ebsimi i p\u00ebrbashk\u00ebt ofron m\u00eb shum\u00eb siguri p\u00ebrmes parimit t\u00eb kat\u00ebr syve.\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-mehrere-geschaftsfuhrer-und-ressortverteilung\">Shum\u00eb drejtues dhe ndarja e dikastereve<\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00ebse GmbH-ja ka <strong>shum\u00eb drejtues<\/strong>, <strong>detyrat mund t\u00eb ndahen brenda n\u00eb dikastere<\/strong>. Nj\u00eb drejtues mund t\u00eb jet\u00eb p\u00ebrgjegj\u00ebs p\u00ebr shembull p\u00ebr financat, nj\u00eb tjet\u00ebr p\u00ebr shitjet dhe nj\u00eb tjet\u00ebr p\u00ebr personelin. Nj\u00eb ndarje e till\u00eb dikasteresh duhet t\u00eb jet\u00eb <strong>e dokumentuar qart\u00eb, e zbatuar realisht dhe e njohur p\u00ebr ortak\u00ebt.<\/strong>  <\/p>\n\n<p class=\"wp-block-paragraph\">Ndarja e dikastereve <strong>nuk e liron plot\u00ebsisht drejtuesin individual nga p\u00ebrgjegj\u00ebsia<\/strong>. \u00c7do drejtues mban nj\u00eb <strong>detyrim mbik\u00ebqyrjeje<\/strong>. N\u00ebse nj\u00eb drejtues v\u00ebren shenja p\u00ebr shkelje t\u00eb detyr\u00ebs, probleme likuiditeti, prapambetje tatimore ose pagesa t\u00eb palejueshme n\u00eb nj\u00eb dikaster tjet\u00ebr, ai duhet t\u00eb nd\u00ebrhyj\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebr <strong>detyrimet thelb\u00ebsore<\/strong> si k\u00ebrkesa p\u00ebr falimentim, kontabiliteti i rregullt, publikimi i pasqyrave financiare vjetore dhe ruajtja e kapitalit, <strong>drejtimi mbetet bashk\u00ebrisht p\u00ebrgjegj\u00ebs.<\/strong><\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bestellung-und-voraussetzungen-des-geschaftsfuhrers\">Em\u00ebrimi dhe kushtet paraprake t\u00eb drejtuesit<\/h2>\n\n<p class=\"wp-block-paragraph\">Q\u00eb nj\u00eb GmbH t\u00eb b\u00ebhet e aft\u00eb p\u00ebr t\u00eb vepruar, duhet t\u00eb <strong>em\u00ebrohet n\u00eb m\u00ebnyr\u00eb t\u00eb vlefshme t\u00eb pakt\u00ebn nj\u00eb drejtues<\/strong>. Ky em\u00ebrim b\u00ebhet rregullisht p\u00ebrmes nj\u00eb <strong>vendimi t\u00eb ortak\u00ebve<\/strong>. N\u00ebse nj\u00eb ortak em\u00ebrohet si drejtues, em\u00ebrimi mund t\u00eb b\u00ebhet edhe drejtp\u00ebrdrejt n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\">Em\u00ebrimi \u00ebsht\u00eb nj\u00eb akt formal me r\u00ebnd\u00ebsi t\u00eb madhe. Vet\u00ebm p\u00ebrmes tij personi merr autorizimin ligjor p\u00ebr t\u00eb vepruar p\u00ebr GmbH-n\u00eb. Pa k\u00ebt\u00eb em\u00ebrim, askush nuk lejohet ta p\u00ebrfaq\u00ebsoj\u00eb shoq\u00ebrin\u00eb jasht\u00eb saj.<\/p>\n\n<p class=\"wp-block-paragraph\">E r\u00ebnd\u00ebsishme \u00ebsht\u00eb edhe ndarja midis <strong>em\u00ebrimit dhe pun\u00ebsimit<\/strong>. Em\u00ebrimi e b\u00ebn dik\u00eb organ t\u00eb shoq\u00ebris\u00eb. Pun\u00ebsimi rregullon nga ana tjet\u00ebr n\u00ebse dhe si ky person paguhet. T\u00eb dyja mund t\u00eb ndodhin s\u00eb bashku, por nuk \u00ebsht\u00eb e detyrueshme.   <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00ebse mungon nj\u00eb drejtues ose askush nuk mund t\u00eb veproj\u00eb, n\u00eb raste p\u00ebrjashtimore madje edhe nj\u00eb gjykat\u00eb mund t\u00eb caktoj\u00eb nj\u00eb t\u00eb ashtuquajtur <strong>drejtues emergjence<\/strong> sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P15a\/NOR40061658\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 15a GmbHG<\/a>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-personliche-voraussetzungen-und-handlungsfahigkeit\">Kushtet paraprake personale dhe aft\u00ebsia p\u00ebr t\u00eb vepruar<\/h3>\n\n<p class=\"wp-block-paragraph\">Jo \u00e7do person mund t\u00eb b\u00ebhet automatikisht drejtues. Ligji vendos k\u00ebrkesa t\u00eb qarta q\u00eb shoq\u00ebria t\u00eb drejtohet me besueshm\u00ebri.<\/p>\n\n<p class=\"wp-block-paragraph\">Qendrore \u00ebsht\u00eb q\u00eb drejtuesi t\u00eb jet\u00eb nj\u00eb <strong>person fizik<\/strong>. Personat juridik\u00eb, pra p\u00ebr shembull nd\u00ebrmarrje t\u00eb tjera, nuk hyjn\u00eb n\u00eb loj\u00eb. P\u00ebrve\u00e7 k\u00ebsaj, personi duhet t\u00eb jet\u00eb <strong>plot\u00ebsisht i aft\u00eb p\u00ebr t\u00eb vepruar<\/strong>. Kjo do t\u00eb thot\u00eb se ai duhet t\u00eb jet\u00eb n\u00eb gjendje ligj\u00ebrisht t\u00eb marr\u00eb vendime n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur.   <\/p>\n\n<p class=\"wp-block-paragraph\">Ligji p\u00ebr GmbH-t\u00eb nuk parashikon nj\u00eb <strong>arsimim t\u00eb caktuar<\/strong>. Por drejtuesi duhet t\u00eb kuptoj\u00eb detyrimet ligjore, ekonomike dhe organizative t\u00eb funksionit t\u00eb tij ose t\u00eb k\u00ebrkoj\u00eb <strong>mb\u00ebshtetje nga ekspert\u00ebt n\u00eb koh\u00ebn e duhur<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ve\u00e7an\u00ebrisht t\u00eb r\u00ebnd\u00ebsishme jan\u00eb kushtet e m\u00ebposhtme paraprake:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Person madh\u043e\u0440 dhe i aft\u00eb p\u00ebr t\u00eb vepruar<\/strong><\/li>\n\n\n\n<li><strong>Asnj\u00eb kufizim ligjor i aft\u00ebsis\u00eb p\u00ebr t\u00eb vepruar<\/strong><\/li>\n\n\n\n<li><strong>Njohja e detyrimeve ligjore p\u00ebr kontabilitetin, taksat, sigurimet shoq\u00ebrore, gjendjen e falimentimit, p\u00ebrfaq\u00ebsimin dhe udh\u00ebzimet e ortak\u00ebve<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-ausschlussgrunde-und-disqualifikation\">Arsyet e p\u00ebrjashtimit dhe diskualifikimi<\/h3>\n\n<p class=\"wp-block-paragraph\">Edhe n\u00ebse kushtet paraprake plot\u00ebsohen, nj\u00eb person mund t\u00eb p\u00ebrjashtohet nga drejtimi. At\u00ebher\u00eb flitet p\u00ebr nj\u00eb <strong>diskualifikim<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ligjv\u00ebn\u00ebsi <strong>mbron k\u00ebshtu shoq\u00ebrin\u00eb dhe partner\u00ebt e saj tregtar\u00eb<\/strong>. Personat q\u00eb kan\u00eb kryer <strong>vepra t\u00eb r\u00ebnda penale ekonomike<\/strong> nuk duhet t\u00eb marrin <strong>asnj\u00eb funksion drejtues<\/strong>. <strong>\u00a7<\/strong> <strong>15<\/strong> <strong>GmbHG<\/strong> rregullon shprehimisht se n\u00eb cilat raste nj\u00eb person skualifikohet si drejtues. K\u00ebtu vlen edhe d\u00ebnimet e krahasueshme nga gjykatat e huaja.  <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb d\u00ebnim i till\u00eb \u00e7on n\u00eb at\u00eb q\u00eb personi i prekur <strong>nuk lejohet t\u00eb em\u00ebrohet si drejtues<\/strong> dhe <strong>humbet nj\u00eb funksion ekzistues drejtuesi<\/strong>. Ndalimi <strong>p\u00ebrfundon <\/strong>sipas ligjit <strong>tre vjet pas vlefshm\u00ebris\u00eb ligjore<\/strong> t\u00eb d\u00ebnimit. <\/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 ekziston nj\u00eb p\u00ebrjashtim i till\u00eb, personi nuk mund as t\u00eb em\u00ebrohet rishtazi dhe as t\u00eb vazhdoj\u00eb t\u00eb jet\u00eb aktiv si drejtues.\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-geschaftsfuhrervertrag-und-organstellung\">Kontrata e drejtuesit dhe pozita si organ<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Em\u00ebrimi <\/strong>e b\u00ebn nj\u00eb person organ t\u00eb GmbH-s\u00eb. <strong>Kontrata e drejtuesit <\/strong>rregullon nga ana tjet\u00ebr marr\u00ebdh\u00ebnien detyrimore midis drejtuesit dhe shoq\u00ebris\u00eb. Ajo p\u00ebrcakton shp\u00ebrblimin, v\u00ebllimin e pun\u00ebs, pushimet, afatet e njoftimit, konfidencialitetin, ndalimin e konkurrenc\u00ebs, makin\u00ebn e sh\u00ebrbimit, rregullat e bonusit, vazhdimin e pages\u00ebs, rimbursimin e shpenzimeve dhe \u00e7\u00ebshtjet e p\u00ebrgjegj\u00ebsis\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Shkarkimi <\/strong>p\u00ebrfundon vet\u00ebm pozit\u00ebn si organ. <strong>Kontrata e drejtuesit nuk p\u00ebrfundon automatikisht p\u00ebrmes k\u00ebsaj<\/strong>, n\u00ebse kontrata nuk p\u00ebrmban nj\u00eb rregullim p\u00ebrkat\u00ebs. Prandaj, shkarkimi dhe p\u00ebrfundimi i kontrat\u00ebs duhet t\u00eb shqyrtohen ligj\u00ebrisht ve\u00e7mas.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-anmeldung-und-eintragung-im-firmenbuch\">Regjistrimi dhe sh\u00ebnimi n\u00eb regjistrin tregtar<\/h2>\n\n<p class=\"wp-block-paragraph\">Pas em\u00ebrimit, drejtuesi duhet <strong>detyrimisht t\u00eb regjistrohet n\u00eb regjistrin tregtar<\/strong>. Vet\u00ebm p\u00ebrmes k\u00ebtij regjistrimi b\u00ebhet e dukshme p\u00ebr t\u00eb jasht\u00ebm <strong>kush mund t\u00eb p\u00ebrfaq\u00ebsoj\u00eb GmbH-n\u00eb<\/strong>. Kjo siguron siguri juridike n\u00eb marr\u00ebdh\u00ebniet tregtare.  <\/p>\n\n<p class=\"wp-block-paragraph\">Regjistrimi b\u00ebhet nga shoq\u00ebria dhe duhet t\u00eb kryhet <strong>menj\u00ebher\u00eb<\/strong>. K\u00ebtu zbulohen <strong>t\u00eb dh\u00ebnat personale<\/strong> t\u00eb drejtuesit si dhe <strong>autorizimi i tij p\u00ebr p\u00ebrfaq\u00ebsim.<\/strong> P\u00ebrve\u00e7 k\u00ebsaj, duhet t\u00eb depozitohet nj\u00eb <strong>most\u00ebr n\u00ebnshkrimi<\/strong>. Kjo tregon se si drejtuesi n\u00ebnshkruan n\u00eb m\u00ebnyr\u00eb juridikisht t\u00eb vlefshme.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Gabimet dhe vonesat<\/strong> mund t\u00eb \u00e7ojn\u00eb n\u00eb at\u00eb q\u00eb <strong>marr\u00ebdh\u00ebniet e p\u00ebrfaq\u00ebsimit n\u00eb qarkullimin tregtar t\u00eb mbeten t\u00eb paqarta<\/strong>, regjistrimet n\u00eb regjistrin tregtar t\u00eb duhet t\u00eb p\u00ebrmir\u00ebsohen, t\u00eb k\u00ebrc\u00ebnojn\u00eb gjoba ose shoq\u00ebria t\u00eb gjendet n\u00eb v\u00ebshtir\u00ebsi p\u00ebr shkak t\u00eb regjistrimit t\u00eb vonuar ose t\u00eb pasakt\u00eb.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-vertretungsregeln-im-gesellschaftsvertrag\">Rregullat e p\u00ebrfaq\u00ebsimit n\u00eb kontrat\u00ebn e shoq\u00ebris\u00eb<\/h2>\n\n<p class=\"wp-block-paragraph\">Kontrata e shoq\u00ebris\u00eb p\u00ebrcakton <strong>se si drejtuesit mund t\u00eb p\u00ebrfaq\u00ebsojn\u00eb GmbH-n\u00eb<\/strong>. K\u00ebto rregullime p\u00ebrcaktojn\u00eb hap\u00ebsir\u00ebn e veprimit n\u00eb jet\u00ebn e p\u00ebrditshme dhe kan\u00eb r\u00ebnd\u00ebsi t\u00eb madhe praktike. <\/p>\n\n<p class=\"wp-block-paragraph\">Ortak\u00ebt mund t\u00eb vendosin lirisht <strong>n\u00ebse nj\u00eb drejtues mund t\u00eb veproj\u00eb vet\u00ebm ose n\u00ebse disa duhet t\u00eb veprojn\u00eb s\u00eb bashku.<\/strong> K\u00ebshtu mund t\u00eb drejtohet n\u00eb m\u00ebnyr\u00eb t\u00eb synuar organizimi i shoq\u00ebris\u00eb.<\/p>\n\n<p class=\"wp-block-paragraph\">K\u00ebto rregullime veprojn\u00eb kryesisht n\u00eb <strong>marr\u00ebdh\u00ebniet e brendshme<\/strong>. Ndaj t\u00eb tret\u00ebve, autoriteti i p\u00ebrfaq\u00ebsimit mbetet i vlefsh\u00ebm, edhe n\u00ebse tejkalohen udh\u00ebzimet e brendshme. Kjo <strong>mbron partner\u00ebt tregtar\u00eb,<\/strong> por mund t\u00eb \u00e7oj\u00eb n\u00eb \u00e7\u00ebshtje p\u00ebrgjegj\u00ebsie t\u00eb brendshme.  <\/p>\n\n<p class=\"wp-block-paragraph\">Mund\u00ebsit\u00eb tipike t\u00eb strukturimit jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>P\u00ebrfaq\u00ebsimi individual p\u00ebr vendime t\u00eb shpejta<\/strong><\/li>\n\n\n\n<li><strong>P\u00ebrfaq\u00ebsimi i p\u00ebrbashk\u00ebt p\u00ebr m\u00eb shum\u00eb kontroll<\/strong><\/li>\n\n\n\n<li><strong>Kombinimi me prokurist\u00eb ose p\u00ebrfaq\u00ebsues t\u00eb tjer\u00eb<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-aufgaben-und-pflichten-des-geschaftsfuhrers\">Detyrat dhe obligimet e drejtuesit<\/h2>\n\n<p class=\"wp-block-paragraph\">Drejtuesi merr p\u00ebrsip\u00ebr nj\u00eb shum\u00ebllojshm\u00ebri detyrash, sepse GmbH pa t\u00eb <strong>nuk \u00ebsht\u00eb funksionale<\/strong>. Veprimtaria e tij p\u00ebrfshin si drejtimin strategjik ashtu edhe organizimin e vazhduesh\u00ebm t\u00eb nd\u00ebrmarrjes. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb qend\u00ebr q\u00ebndron detyrimi p\u00ebr t\u00eb drejtuar shoq\u00ebrin\u00eb <strong>n\u00eb m\u00ebnyr\u00eb t\u00eb rregullt dhe t\u00eb p\u00ebrgjegjshme<\/strong>. K\u00ebtu drejtuesi duhet t\u00eb mbroj\u00eb interesat e GmbH-s\u00eb dhe t\u00eb respektoj\u00eb k\u00ebrkesat ligjore. <\/p>\n\n<p class=\"wp-block-paragraph\">Nd\u00ebr detyrat e tij qendrore b\u00ebjn\u00eb pjes\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Drejtimi i veprimtaris\u00eb s\u00eb vazhdueshme t\u00eb shoq\u00ebris\u00eb<\/strong><\/li>\n\n\n\n<li><strong>P\u00ebrfaq\u00ebsimi ndaj autoriteteve, klient\u00ebve dhe partner\u00ebve kontraktual\u00eb<\/strong><\/li>\n\n\n\n<li><strong>Organizimi i kontabilitetit dhe hartimi i pasqyrave financiare vjetore<\/strong><\/li>\n\n\n\n<li><strong>Zbatimi i vendimeve t\u00eb ortak\u00ebve<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 k\u00ebsaj, drejtuesi mban nj\u00eb <strong>p\u00ebrgjegj\u00ebsi t\u00eb ve\u00e7ant\u00eb n\u00eb situata krize.<\/strong> Ai duhet t\u00eb <strong>reagoj\u00eb n\u00eb koh\u00eb dhe t\u00eb marr\u00eb masa<\/strong> p\u00ebr t\u00eb shmangur d\u00ebmet p\u00ebr shoq\u00ebrin\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\">\u201eRoli nuk \u00ebsht\u00eb prandaj vet\u00ebm operativ, por edhe k\u00ebrkues nga ana ligjore. Kushdo q\u00eb merr k\u00ebt\u00eb funksion, mban detyrime t\u00eb shumta dhe nj\u00eb p\u00ebrgjegj\u00ebsi t\u00eb lart\u00eb n\u00eb jet\u00ebn e p\u00ebrditshme t\u00eb biznesit.\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-geschaftsfuhrung-im-innenverhaltnis\">Drejtimi n\u00eb marr\u00ebdh\u00ebniet e brendshme<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Drejtimi n\u00eb marr\u00ebdh\u00ebniet e brendshme<\/strong> p\u00ebrshkruan t\u00eb gjitha veprimtarit\u00eb q\u00eb drejtuesi kryen <strong>brenda shoq\u00ebris\u00eb<\/strong>. K\u00ebtu b\u00ebhet fjal\u00eb kryesisht p\u00ebr organizim, planifikim dhe zbatim t\u00eb objektivave t\u00eb nd\u00ebrmarrjes. <\/p>\n\n<p class=\"wp-block-paragraph\">Drejtuesi merr vazhdimisht vendime q\u00eb prekin veprimtarin\u00eb. K\u00ebtu p\u00ebrfshihen investimet, \u00e7\u00ebshtjet e personelit ose orientimi strategjik. N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, ai duhet t\u00eb respektoj\u00eb <strong>udh\u00ebzimet e ortak\u00ebve<\/strong>. K\u00ebta mund t&#8217;i japin <strong>udh\u00ebzime, t\u00eb cilat ai duhet t&#8217;i respektoj\u00eb.<\/strong>   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Udh\u00ebzimet e paligjshme<\/strong> drejtuesi <strong>nuk lejohet t&#8217;i zbatoj\u00eb<\/strong>. Kjo vlen p\u00ebr shembull p\u00ebr udh\u00ebzimet p\u00ebr kthimin e ndaluar t\u00eb kontributeve, regjistrimin e vonuar t\u00eb falimentimit, kontabilitetin e pasakt\u00eb, evazionin fiskal ose d\u00ebmtimin e kreditor\u00ebve. N\u00ebse drejtuesi e zbaton gjithsesi nj\u00eb udh\u00ebzim t\u00eb paligjsh\u00ebm, vendimi i ortak\u00ebve nuk e mbron at\u00eb me besueshm\u00ebri nga p\u00ebrgjegj\u00ebsia personale.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ve\u00e7an\u00ebrisht e r\u00ebnd\u00ebsishme \u00ebsht\u00eb q\u00eb drejtuesi t\u00eb mos veproj\u00eb plot\u00ebsisht lirsh\u00ebm. Kompetencat e tij <strong>mund t\u00eb kufizohen nga kontrata e shoq\u00ebris\u00eb ose nga vendimet<\/strong>. Megjithat\u00eb, ai mbetet p\u00ebrgjegj\u00ebs p\u00ebr zbatimin e rregullt.  <\/p>\n\n<p class=\"wp-block-paragraph\">Detyrat tipike n\u00eb marr\u00ebdh\u00ebniet e brendshme jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Organizimi i proceseve operative<\/strong><\/li>\n\n\n\n<li><strong>Zbatimi i vendimeve t\u00eb ortak\u00ebve<\/strong><\/li>\n\n\n\n<li><strong>Planifikimi dhe drejtimi i zhvillimit t\u00eb nd\u00ebrmarrjes<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Gabimet n\u00eb marr\u00ebdh\u00ebniet e brendshme \u00e7ojn\u00eb shpesh n\u00eb <strong>rreziqe p\u00ebrgjegj\u00ebsie ndaj shoq\u00ebris\u00eb<\/strong>, edhe n\u00ebse ndaj t\u00eb tret\u00ebve gjith\u00e7ka duket e sakt\u00eb.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-vertretung-im-aussenverhaltnis\">P\u00ebrfaq\u00ebsimi n\u00eb marr\u00ebdh\u00ebniet e jashtme<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>P\u00ebrfaq\u00ebsimi n\u00eb marr\u00ebdh\u00ebniet e jashtme<\/strong> i referohet paraqitjes s\u00eb drejtuesit ndaj pal\u00ebve t\u00eb treta. N\u00eb k\u00ebt\u00eb fush\u00eb, ai vepron si <strong>p\u00ebrfaq\u00ebsues ligjor i GmbH-s\u00eb<\/strong> dhe e detyron shoq\u00ebrin\u00eb p\u00ebrmes sjelljes s\u00eb tij. <\/p>\n\n<p class=\"wp-block-paragraph\">Kur drejtuesi n\u00ebnshkruan nj\u00eb kontrat\u00eb ose jep nj\u00eb deklarat\u00eb, kjo vepron <strong>drejtp\u00ebrdrejt p\u00ebr GmbH-n\u00eb<\/strong>. Partner\u00ebt tregtar\u00eb mund t\u00eb <strong>mb\u00ebshteten<\/strong> n\u00eb faktin se <strong>drejtuesi<\/strong> \u00ebsht\u00eb i <strong>autorizuar <\/strong>p\u00ebr k\u00ebt\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb pik\u00eb vendimtare \u00ebsht\u00eb se autoriteti i p\u00ebrfaq\u00ebsimit ndaj t\u00eb tret\u00ebve \u00ebsht\u00eb <strong>n\u00eb parim i pakufizuar<\/strong>. Edhe n\u00ebse shkel rregullat e brendshme, transaksioni mbetet i vlefsh\u00ebm n\u00eb shum\u00eb raste. Kjo mbron marr\u00ebdh\u00ebniet tregtare, por rrit p\u00ebrgjegj\u00ebsin\u00eb e drejtuesit.  <\/p>\n\n<p class=\"wp-block-paragraph\">Megjithat\u00eb, kjo <strong>nuk vlen pa kufizim<\/strong>. Kufizimet e brendshme t\u00eb autoritetit drejtues sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P20\/NOR12023007\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 20 GmbHG<\/a> n\u00eb parim nuk veprojn\u00eb ndaj t\u00eb tret\u00ebve. Por nj\u00eb veprim b\u00ebhet problematik at\u00ebher\u00eb kur partneri tregtar <strong>me vet\u00ebdije <\/strong>bashk\u00ebvepron me drejtuesin <strong>n\u00eb d\u00ebm t\u00eb GmbH-s\u00eb<\/strong>, nj\u00eb <strong>abuzim <\/strong>i autoritetit t\u00eb p\u00ebrfaq\u00ebsimit \u00ebsht\u00eb <strong>i duksh\u00ebm <\/strong>ose ekzistojn\u00eb <strong>pengesa ligjore t\u00eb vlefshm\u00ebris\u00eb<\/strong>. Edhe rregullat e detyrueshme t\u00eb form\u00ebs, ndalimet ligjore ose nj\u00eb munges\u00eb reale e autoritetit t\u00eb p\u00ebrfaq\u00ebsimit si organ mund t\u00eb pengojn\u00eb q\u00eb nj\u00eb veprim t\u00eb realizohet n\u00eb m\u00ebnyr\u00eb t\u00eb vlefshme.   <\/p>\n\n<p class=\"wp-block-paragraph\">Aspektet thelb\u00ebsore t\u00eb p\u00ebrfaq\u00ebsimit jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Lidhja e kontratave n\u00eb em\u00ebr t\u00eb GmbH-s\u00eb<\/strong><\/li>\n\n\n\n<li><strong>P\u00ebrfaq\u00ebsimi para gjykatave dhe autoriteteve<\/strong><\/li>\n\n\n\n<li><strong>Komunikimi juridikisht detyrues ndaj t\u00eb tret\u00ebve<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-buchfuhrung-und-jahresabschluss\">Kontabiliteti dhe pasqyrat financiare vjetore<\/h3>\n\n<p class=\"wp-block-paragraph\">Drejtuesi duhet t\u00eb siguroj\u00eb q\u00eb GmbH-ja t&#8217;i dokumentoj\u00eb \u00e7\u00ebshtjet e saj financiare n\u00eb m\u00ebnyr\u00eb <strong>t\u00eb plot\u00eb, t\u00eb kuptueshme dhe n\u00eb p\u00ebrputhje me ligjin<\/strong>. K\u00ebtu b\u00ebjn\u00eb pjes\u00eb kontabiliteti i rregullt, nj\u00eb sistem i besuesh\u00ebm i llogarive, nj\u00eb sistem kontrolli i brendsh\u00ebm dhe hartimi i pasqyrave financiare vjetore. <\/p>\n\n<p class=\"wp-block-paragraph\">Sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P22\/NOR12039464\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 22 GmbHG<\/a>, sistemi i llogarive duhet t&#8217;i <strong>pasqyroj\u00eb <\/strong>t\u00eb ardhurat, shpenzimet, k\u00ebrkesat, detyrimet, pasurin\u00eb dhe zhvillimin ekonomik t\u00eb shoq\u00ebris\u00eb n\u00eb at\u00eb m\u00ebnyr\u00eb q\u00eb gjendja financiare e GmbH-s\u00eb <strong>t\u00eb mbetet e verifikueshme n\u00eb \u00e7do koh\u00eb<\/strong>. Sistemi i kontrollit t\u00eb brendsh\u00ebm duhet t&#8217;i b\u00ebj\u00eb <strong>t\u00eb dallueshme n\u00eb koh\u00eb<\/strong> gabimet, manipulimet, pagesat e palejueshme dhe rreziqet ekonomike. <\/p>\n\n<p class=\"wp-block-paragraph\">Drejtuesi <strong>mund <\/strong>t&#8217;ia delegoj\u00eb k\u00ebt\u00eb p\u00ebrgjegj\u00ebsi k\u00ebshilltar\u00ebve tatimor\u00eb, kontabilist\u00ebve ose punonj\u00ebsve t\u00eb brendsh\u00ebm, <strong>por ai mbetet i detyruar t\u00eb p\u00ebrzgjedh\u00eb persona t\u00eb p\u00ebrshtatsh\u00ebm<\/strong>, t\u00eb p\u00ebrcaktoj\u00eb kompetenca t\u00eb qarta dhe t\u00eb kontrolloj\u00eb rregullisht p\u00ebrmbushjen. N\u00ebse ai e l\u00eb pas dore k\u00ebt\u00eb kontroll, ai mban p\u00ebrgjegj\u00ebsi pavar\u00ebsisht delegimit. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb fund t\u00eb vitit financiar, <strong>pasqyrat financiare vjetore <\/strong>duhet t\u00eb hartohen sipas rregullave t\u00eb s\u00eb drejt\u00ebs s\u00eb nd\u00ebrmarrjeve, t&#8217;u paraqiten ortak\u00ebve dhe t\u00eb publikohen n\u00eb regjistrin tregtar. <strong>Publikimi <\/strong>duhet t\u00eb b\u00ebhet m\u00eb s\u00eb voni n\u00ebnt\u00eb muaj pas dat\u00ebs s\u00eb mbylljes s\u00eb bilancit, k\u00ebshtu q\u00eb me nj\u00eb dat\u00eb mbylljeje bilanci 31 dhjetor, afati p\u00ebrfundon m\u00eb 30 shtator t\u00eb vitit pasardh\u00ebs.  <\/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\">\u201eGabimet n\u00eb k\u00ebt\u00eb fush\u00eb mund t\u00eb shkaktojn\u00eb disavantazhe tatimore, gjoba, pretendime p\u00ebr p\u00ebrgjegj\u00ebsi dhe p\u00ebrgjegj\u00ebsi personale t\u00eb drejtuesit.\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-einberufung-und-durchfuhrung-der-generalversammlung\">Thirrja dhe zhvillimi i Asambles\u00eb s\u00eb P\u00ebrgjithshme<\/h3>\n\n<p class=\"wp-block-paragraph\">Drejtuesi siguron q\u00eb <strong>Asambleja e P\u00ebrgjithshme t\u00eb thirret dhe t\u00eb zhvillohet n\u00eb m\u00ebnyr\u00eb t\u00eb rregullt<\/strong>. Ky organ \u00ebsht\u00eb <strong>organi qendror vendimmarr\u00ebs i ortak\u00ebve<\/strong> dhe merr vendime themelore p\u00ebr GmbH-n\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Asambleja e P\u00ebrgjithshme duhet t\u00eb mbahet t\u00eb pakt\u00ebn nj\u00eb her\u00eb n\u00eb vit. P\u00ebrve\u00e7 k\u00ebsaj <\/strong> drejtuesi duhet t\u00eb veproj\u00eb edhe at\u00ebher\u00eb <strong>kur ndodhin ngjarje t\u00eb r\u00ebnd\u00ebsishme.<\/strong> K\u00ebtu b\u00ebjn\u00eb pjes\u00eb p\u00ebr shembull nj\u00eb kriz\u00eb ekonomike ose nj\u00eb nevoj\u00eb e ve\u00e7ant\u00eb p\u00ebr vendimmarrje.<\/p>\n\n<p class=\"wp-block-paragraph\">Gjat\u00eb asambles\u00eb, drejtori merr nj\u00eb rol aktiv. Ai <strong>p\u00ebrgatit p\u00ebrmbajtje, siguron informacion dhe garanton nj\u00eb rrjedh\u00eb t\u00eb rregullt<\/strong>. N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, ai duhet t&#8217;i informoj\u00eb plot\u00ebsisht ortak\u00ebt.  <\/p>\n\n<p class=\"wp-block-paragraph\">Detyrat e r\u00ebnd\u00ebsishme n\u00eb k\u00ebt\u00eb kontekst jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Thirrja e Asambles\u00eb s\u00eb P\u00ebrgjithshme brenda afateve ligjore<\/strong><\/li>\n\n\n\n<li><strong>Sigurimi i informacionit p\u00ebrkat\u00ebs p\u00ebr ortak\u00ebt<\/strong><\/li>\n\n\n\n<li><strong>Drejtimi dhe dokumentimi i vendimeve<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-pflichten-bei-krise-und-insolvenz\">Detyrimet n\u00eb rast krize dhe falimentimi<\/h3>\n\n<p class=\"wp-block-paragraph\">Drejtuesi duhet t\u00eb <strong>mbik\u00ebqyr\u00eb vazhdimisht aft\u00ebsin\u00eb paguese t\u00eb GmbH-s\u00eb<\/strong>. Ai duhet t\u00eb dij\u00eb se cilat detyrime jan\u00eb t\u00eb prapambetura, cilat mjete likuide jan\u00eb n\u00eb dispozicion dhe n\u00ebse shoq\u00ebria mund t&#8217;i p\u00ebrmbush\u00eb pagesat e saj n\u00eb rrjedh\u00ebn e rregullt t\u00eb biznesit. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00ebse ekziston <strong>paaft\u00ebsia paguese ose mbingarkesa me borxhe sipas ligjit t\u00eb falimentimit<\/strong>, drejtuesi duhet t\u00eb <strong>paraqes\u00eb nj\u00eb k\u00ebrkes\u00eb p\u00ebr falimentim<\/strong> <strong>pa vones\u00eb t\u00eb fajshme<\/strong>. Afati i fundit \u00ebsht\u00eb <strong>60 dit\u00eb nga fillimi<\/strong> i gjendjes s\u00eb falimentimit. K\u00ebto 60 dit\u00eb <strong>nuk jan\u00eb nj\u00eb afat i lir\u00eb pritjeje<\/strong>. Drejtuesi mund t&#8217;i p\u00ebrdor\u00eb ato vet\u00ebm n\u00ebse ai shqyrton seriozisht n\u00ebse nj\u00eb sanim \u00ebsht\u00eb i mundur dhe n\u00ebse ai nd\u00ebrmerr hapa konkret\u00eb p\u00ebr t\u00eb eliminuar gjendjen e falimentimit n\u00eb m\u00ebnyr\u00eb t\u00eb ligjshme.   <\/p>\n\n<p class=\"wp-block-paragraph\">Pas fillimit t\u00eb gjendjes s\u00eb falimentimit, drejtuesi <strong>nuk lejohet t\u00eb kryej\u00eb m\u00eb pagesa q\u00eb d\u00ebmtojn\u00eb kreditor\u00ebt.<\/strong> T\u00eb lejueshme mbeten vet\u00ebm pagesat q\u00eb jan\u00eb n\u00eb p\u00ebrputhje me kujdesin e nj\u00eb drejtuesi t\u00eb rregullt, p\u00ebr shembull p\u00ebr ruajtjen e nj\u00eb sanimi realist ose p\u00ebr shmangien e d\u00ebmeve m\u00eb t\u00eb m\u00ebdha.<\/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\">\u201ePik\u00ebrisht n\u00eb koh\u00eb krize shihet se sa e r\u00ebnd\u00ebsishme \u00ebsht\u00eb nj\u00eb drejtim i p\u00ebrgjegjsh\u00ebm dhe parashikues.\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-treuepflicht-und-sorgfaltspflichten\">Detyrimi i besnik\u00ebris\u00eb dhe detyrimet e kujdesit<\/h2>\n\n<p class=\"wp-block-paragraph\">Drejtori administron <strong>pasuri t\u00eb huaj<\/strong> dhe p\u00ebr k\u00ebt\u00eb arsye gjendet n\u00eb nj\u00eb pozicion t\u00eb ve\u00e7ant\u00eb besimi. Nga kjo pozit\u00eb rrjedh detyrimi p\u00ebr t\u00eb vepruar gjithmon\u00eb n\u00eb <strong>interesin m\u00eb t\u00eb mir\u00eb t\u00eb shoq\u00ebris\u00eb<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ashtuquajtura <strong>kujdesi i nj\u00eb menaxheri t\u00eb rregullt biznesi<\/strong> p\u00ebrb\u00ebn standardin qendror. Drejtori duhet t\u00eb p\u00ebrgatis\u00eb vendimet me kujdes, t\u00eb peshoj\u00eb rreziqet dhe t\u00eb veproj\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb kuptueshme. <\/p>\n\n<p class=\"wp-block-paragraph\">Ai <strong>nuk lejohet t\u00eb udh\u00ebhiqet nga interesat e veta<\/strong>. N\u00eb vend t\u00eb k\u00ebsaj, ai duhet t\u00eb <strong>shqyrtoj\u00eb n\u00eb m\u00ebnyr\u00eb objektive<\/strong> se \u00e7far\u00eb \u00ebsht\u00eb ekonomikisht e arsyeshme p\u00ebr GmbH-n\u00eb. Ky detyrim vlen p\u00ebr t\u00eb gjitha fushat e veprimtaris\u00eb s\u00eb tij.  <\/p>\n\n<p class=\"wp-block-paragraph\">Elementet thelb\u00ebsore t\u00eb k\u00ebtyre detyrimeve jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Vendimmarrje e nd\u00ebrgjegjshme dhe e informuar<\/strong><\/li>\n\n\n\n<li><strong>Shmangja e konflikteve t\u00eb interesit<\/strong><\/li>\n\n\n\n<li><strong>Orientimi i t\u00eb gjitha veprimeve drejt mir\u00ebqenies s\u00eb shoq\u00ebris\u00eb<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">N\u00ebse drejtori shkel k\u00ebto parime, k\u00ebrc\u00ebnohen jo vet\u00ebm d\u00ebme ekonomike, por edhe pasoja t\u00eb p\u00ebrgjegj\u00ebsis\u00eb personale.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wettbewerbsverbot-des-geschaftsfuhrers\">Ndalimi i konkurrenc\u00ebs p\u00ebr drejtuesin<\/h3>\n\n<p class=\"wp-block-paragraph\">Drejtuesi i n\u00ebnshtrohet nj\u00eb <strong>ndalimi ligjor t\u00eb konkurrenc\u00ebs<\/strong>. Ai nuk lejohet t\u00eb kryej\u00eb <strong>asnj\u00eb biznes n\u00eb deg\u00ebn e biznesit t\u00eb GmbH-s\u00eb<\/strong> p\u00ebr llogari t\u00eb vet ose p\u00ebr llogari t\u00eb t\u00eb tret\u00ebve pa p\u00eblqimin e shoq\u00ebris\u00eb. Ai gjithashtu nuk lejohet t\u00eb marr\u00eb pjes\u00eb n\u00eb nd\u00ebrmarrje konkurruese ose t\u00eb jet\u00eb aktiv atje n\u00eb nj\u00eb m\u00ebnyr\u00eb q\u00eb <strong>bie ndesh me interesat e GmbH-s\u00eb.<\/strong>  <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00ebse drejtuesi shkel ndalimin e konkurrenc\u00ebs, GmbH-ja mund t\u00eb <strong>k\u00ebrkoj\u00eb d\u00ebmshp\u00ebrblim.<\/strong> P\u00ebrve\u00e7 k\u00ebsaj, ajo mund t\u00eb k\u00ebrkoj\u00eb q\u00eb drejtuesi t\u00eb dor\u00ebzoj\u00eb avantazhet e arritura ose q\u00eb biznesi t\u00eb trajtohet si i p\u00ebrfunduar p\u00ebr llogari t\u00eb GmbH-s\u00eb. Ndalimi i konkurrenc\u00ebs <strong>mbron GmbH-n\u00eb<\/strong> q\u00eb drejtuesi i saj t\u00eb mos i heq\u00eb mund\u00ebsit\u00eb e biznesit ose t\u00eb mos p\u00ebrdor\u00eb njohurit\u00eb konfidenciale kund\u00ebr saj. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-interessenkonflikte-und-in-sich-geschafte\">Konfliktet e interesit dhe transaksionet me veten<\/h3>\n\n<p class=\"wp-block-paragraph\">Drejtori duhet t\u00eb veproj\u00eb gjithmon\u00eb n\u00eb interesin e shoq\u00ebris\u00eb dhe t\u00eb <strong>shmang\u00eb konfliktet e interesit<\/strong>. Ve\u00e7an\u00ebrisht kritike jan\u00eb ashtuquajturat <strong>transaksione me veten<\/strong>, ku drejtori \u00ebsht\u00eb i p\u00ebrfshir\u00eb n\u00eb t\u00eb dyja an\u00ebt e nj\u00eb transaksioni, p\u00ebr shembull kur ai lidh kontrata me shoq\u00ebrin\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar n\u00eb em\u00ebr t\u00eb vet. K\u00ebto konstelacione jan\u00eb juridikisht delikate, sepse ekziston rreziku q\u00eb interesat personale t\u00eb mbizot\u00ebrojn\u00eb.  <\/p>\n\n<p class=\"wp-block-paragraph\">Veprime t\u00eb tilla jan\u00eb <strong>t\u00eb lejueshme vet\u00ebm<\/strong> n\u00ebse ato jan\u00eb <strong>lejuar shprehimisht ose jan\u00eb miratuar m\u00eb pas<\/strong> nga shoq\u00ebria ose n\u00ebse <strong>p\u00ebrjashtohet \u00e7do rrezikim i shoq\u00ebris\u00eb<\/strong>. P\u00ebrndryshe k\u00ebrc\u00ebnojn\u00eb <strong>pavlefshm\u00ebria dhe p\u00ebrgjegj\u00ebsia personale.<\/strong> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verwaltung-fremden-vermogens\">Administrimi i pasuris\u00eb s\u00eb huaj<\/h3>\n\n<p class=\"wp-block-paragraph\">Drejtori nuk administron parat\u00eb e veta, por <strong>pasurin\u00eb e shoq\u00ebris\u00eb<\/strong>. Pik\u00ebrisht k\u00ebtu q\u00ebndron nj\u00eb nga ve\u00e7orit\u00eb m\u00eb t\u00eb m\u00ebdha t\u00eb rolit t\u00eb tij. Ai merr vendime q\u00eb kan\u00eb ndikim t\u00eb drejtp\u00ebrdrejt\u00eb n\u00eb pasurin\u00eb e shoq\u00ebris\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar dhe p\u00ebr rrjedhoj\u00eb edhe n\u00eb ortak\u00ebt.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kjo p\u00ebrgjegj\u00ebsi k\u00ebrkon nj\u00eb trajtim ve\u00e7an\u00ebrisht t\u00eb kujdessh\u00ebm t\u00eb mjeteve financiare. Drejtori guxon t\u00eb <strong>p\u00ebrdor\u00eb pasurin\u00eb vet\u00ebm n\u00eb interesin e shoq\u00ebris\u00eb<\/strong>. P\u00ebrfitimet private ose vendimet e rrezikshme pa baz\u00eb t\u00eb mjaftueshme jan\u00eb t\u00eb palejueshme.  <\/p>\n\n<p class=\"wp-block-paragraph\">K\u00ebrkesat tipike n\u00eb k\u00ebt\u00eb fush\u00eb jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Trajtim i kujdessh\u00ebm i burimeve financiare<\/strong><\/li>\n\n\n\n<li><strong>Shmangja e rreziqeve t\u00eb panevojshme<\/strong><\/li>\n\n\n\n<li><strong>Ndarje e qart\u00eb midis interesave private dhe interesave t\u00eb shoq\u00ebris\u00eb<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201e\u00c7do veprim duhet t\u00eb mund t\u00eb justifikohet ekonomikisht. Vendimet duhet t\u00eb merren n\u00eb m\u00ebnyr\u00eb t\u00eb kuptueshme, t\u00eb menduar dhe n\u00eb interesin m\u00eb t\u00eb mir\u00eb t\u00eb GmbH-s\u00eb. \u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-haftung-des-geschaftsfuhrers\">P\u00ebrgjegj\u00ebsia e drejtorit<\/h2>\n\n<p class=\"wp-block-paragraph\">Edhe pse shoq\u00ebria me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar n\u00eb parim p\u00ebrgjigjet vet\u00eb p\u00ebr detyrimet e saj, kjo nuk do t\u00eb thot\u00eb se drejtori \u00ebsht\u00eb plot\u00ebsisht i mbrojtur. <strong>P\u00ebrgjegj\u00ebsia e tij nuk mbaron me organizimin<\/strong> e nd\u00ebrmarrjes. Norma qendrore gjendet n\u00eb <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P25\/NOR40173820\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 25 GmbHG<\/a>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Drejtori mban p\u00ebrgjegj\u00ebsi personale gjithmon\u00eb kur ai <strong>shkel detyrimet e tij<\/strong>. Vendimtare \u00ebsht\u00eb n\u00ebse ai ka respektuar kujdesin e k\u00ebrkuar. Kush vepron me kujdes dhe n\u00eb m\u00ebnyr\u00eb t\u00eb kuptueshme, e zvog\u00eblon ndjesh\u00ebm rrezikun e tij.  <\/p>\n\n<p class=\"wp-block-paragraph\">Parimet themelore t\u00eb p\u00ebrgjegj\u00ebsis\u00eb jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Asnj\u00eb p\u00ebrgjegj\u00ebsi p\u00ebr rreziqet normale sip\u00ebrmarr\u00ebse<\/strong><\/li>\n\n\n\n<li><strong>P\u00ebrgjegj\u00ebsi n\u00eb rast shkeljesh t\u00eb detyrimeve<\/strong><\/li>\n\n\n\n<li><strong>Standardi \u00ebsht\u00eb kujdesi i nj\u00eb menaxheri t\u00eb rregullt biznesi<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-gegenuber-der-gesellschaft\">P\u00ebrgjegj\u00ebsia ndaj shoq\u00ebris\u00eb<\/h3>\n\n<p class=\"wp-block-paragraph\">P\u00ebrgjegj\u00ebsia m\u00eb e r\u00ebnd\u00ebsishme ka t\u00eb b\u00ebj\u00eb me marr\u00ebdh\u00ebnien me vet\u00eb GmbH-n\u00eb. N\u00ebse drejtuesi shkel detyrat e tij, ai duhet t&#8217;i kompensoj\u00eb shoq\u00ebris\u00eb d\u00ebmin e shkaktuar.<\/p>\n\n<p class=\"wp-block-paragraph\">Kjo p\u00ebrfshin mbi t\u00eb gjitha rastet n\u00eb t\u00eb cilat ai <strong>vepron pa kujdes<\/strong>, shp\u00ebrfill dispozitat ligjore ose merr vendime t\u00eb r\u00ebnd\u00ebsishme pa baz\u00eb t\u00eb mjaftueshme. Edhe gabimet organizative mund t\u00eb p\u00ebrfshihen k\u00ebtu. <\/p>\n\n<p class=\"wp-block-paragraph\">K\u00ebtu nuk ka r\u00ebnd\u00ebsi n\u00ebse d\u00ebmi \u00ebsht\u00eb shkaktuar me dashje apo nga pakujdesia. Edhe nj\u00eb pakujdesi e leht\u00eb mund t\u00eb mjaftoj\u00eb p\u00ebr t\u00eb shkaktuar nj\u00eb p\u00ebrgjegj\u00ebsi.<\/p>\n\n<p class=\"wp-block-paragraph\">Raste tipike jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Organizim i gabuar ose munges\u00eb kontrolli<\/strong><\/li>\n\n\n\n<li><strong>Shkelje t\u00eb detyrimeve ligjore<\/strong><\/li>\n\n\n\n<li><strong>Neglizhime n\u00eb vendime t\u00eb r\u00ebnd\u00ebsishme<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Shoq\u00ebria mund t\u00eb veproj\u00eb aktivisht kund\u00ebr drejtuesit n\u00eb raste t\u00eb tilla. P\u00ebrmes k\u00ebsaj sigurohet q\u00eb interesat e GmbH-s\u00eb t\u00eb mbeten t\u00eb mbrojtura.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-gegenuber-dritten\">P\u00ebrgjegj\u00ebsia ndaj pal\u00ebve t\u00eb treta<\/h3>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 p\u00ebrgjegj\u00ebsis\u00eb ndaj shoq\u00ebris\u00eb, drejtori mund t\u00eb <strong>mbaj\u00eb p\u00ebrgjegj\u00ebsi personale edhe ndaj pal\u00ebve t\u00eb treta<\/strong>. K\u00ebtu p\u00ebrfshihen ve\u00e7an\u00ebrisht kreditor\u00ebt, autoritetet ose partner\u00ebt e biznesit t\u00eb shoq\u00ebris\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar. Kjo p\u00ebrgjegj\u00ebsi lind mbi t\u00eb gjitha kur drejtori <strong>shkel dispozitat ligjore mbrojt\u00ebse<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb rast ve\u00e7an\u00ebrisht i shpesht\u00eb ka t\u00eb b\u00ebj\u00eb me falimentimin. N\u00eb rast paaft\u00ebsie paguese ose mbingarkese me borxhe, <strong>k\u00ebrkesa p\u00ebr falimentim duhet t\u00eb paraqitet pa vones\u00eb t\u00eb fajshme<\/strong>. N\u00ebse nj\u00eb k\u00ebrkes\u00eb falimentimi paraqitet shum\u00eb von\u00eb, kreditor\u00ebt mund t\u00eb d\u00ebmtohen. N\u00eb situata t\u00eb tilla, drejtuesi mund t\u00eb t\u00ebrhiqet n\u00eb p\u00ebrgjegj\u00ebsi personale.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-besondere-haftungsrisiken\">Rreziqe t\u00eb ve\u00e7anta p\u00ebrgjegj\u00ebsie<\/h3>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 rregullave t\u00eb p\u00ebrgjithshme t\u00eb p\u00ebrgjegj\u00ebsis\u00eb, p\u00ebr drejtuesit ekzistojn\u00eb disa <strong>fusha konkrete rreziku<\/strong>, t\u00eb cilat n\u00eb praktik\u00eb mund t\u00eb \u00e7ojn\u00eb shpejt n\u00eb <strong>p\u00ebrgjegj\u00ebsi personale<\/strong>. K\u00ebtu b\u00ebjn\u00eb pjes\u00eb para s\u00eb gjithash <strong>taksat e papaguara<\/strong>, <strong>kontributet e hapura t\u00eb sigurimeve shoq\u00ebrore<\/strong>, <strong>k\u00ebrkesat e vonuara p\u00ebr falimentim<\/strong>, <strong>kthimi i ndaluar i kontributeve<\/strong>, shkeljet e <strong>ndalimit t\u00eb konkurrenc\u00ebs<\/strong>, <strong>shp\u00ebrdorimi i detyr\u00ebs<\/strong> dhe nj\u00eb <strong>publikim i gabuar ose i vonuar<\/strong> i pasqyrave financiare vjetore. <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb rrezik ve\u00e7an\u00ebrisht i lart\u00eb ekziston te <strong>taksat dhe sigurimet shoq\u00ebrore<\/strong>. N\u00ebse taksat mbi pag\u00ebn, TVSH-ja, tatimi mbi fitimin ose kontributet e sigurimeve shoq\u00ebrore nuk llogariten sakt\u00eb, nuk raportohen n\u00eb koh\u00eb ose nuk paguhen brenda afatit, drejtuesi mund t\u00eb <strong>mbaj\u00eb p\u00ebrgjegj\u00ebsi personale<\/strong>. Kjo vlen sidomos kur mjetet ekzistuese p\u00ebrdoren ndryshe, megjith\u00ebse ekzistojn\u00eb detyrime ligjore pagese.  <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb fush\u00eb tjet\u00ebr qendrore e p\u00ebrgjegj\u00ebsis\u00eb \u00ebsht\u00eb <strong>kthimi i ndaluar i kontributeve<\/strong>. Ai ndodh kur pasuria e GmbH-s\u00eb zhvendoset te ortak\u00ebt ose personat e af\u00ebrt me ta pa nj\u00eb <strong>shk\u00ebmbim sh\u00ebrbimesh sipas kushteve t\u00eb tregut<\/strong>. Kjo mund t\u00eb ndodh\u00eb p\u00ebrmes <strong>pagave t\u00eb tepruara t\u00eb drejtuesit<\/strong>, <strong>huave pa interes<\/strong>, <strong>kredive t\u00eb pasiguruara<\/strong>, <strong>blerjeve me \u00e7mim t\u00eb lart\u00eb<\/strong>, <strong>shitjeve n\u00ebn vler\u00eb<\/strong> ose <strong>pagesave private nga mjetet e shoq\u00ebris\u00eb<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Drejtuesi duhet t&#8217;i <strong>parandaloj\u00eb aktivisht<\/strong> procese t\u00eb tilla. Ai nuk lejohet t\u00eb autorizoj\u00eb asnj\u00eb pages\u00eb p\u00ebrmes s\u00eb cil\u00ebs pasuria e shoq\u00ebris\u00eb kthehet n\u00eb m\u00ebnyr\u00eb t\u00eb palejueshme te ortak\u00ebt. N\u00ebse ai e shkel k\u00ebt\u00eb, k\u00ebrc\u00ebnojn\u00eb <strong>pretendime p\u00ebr kthim nga GmbH-ja<\/strong>, <strong>p\u00ebrgjegj\u00ebsi personale<\/strong> dhe n\u00eb rast veprimi me dashje edhe <strong>p\u00ebrgjegj\u00ebsi penale<\/strong>.  <\/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\">\u201eKjo form\u00eb e p\u00ebrgjegj\u00ebsis\u00eb tregon qart\u00eb se p\u00ebrgjegj\u00ebsia shkon p\u00ebrtej shoq\u00ebris\u00eb. Veprimi i kujdessh\u00ebm \u00ebsht\u00eb prandaj thelb\u00ebsor p\u00ebr t\u00eb shmangur problemet q\u00eb n\u00eb fillim.\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-strafrechtliche-verantwortung-des-geschaftsfuhrers\">P\u00ebrgjegj\u00ebsia penale e drejtuesit<\/h3>\n\n<p class=\"wp-block-paragraph\">Drejtuesi mund t\u00eb b\u00ebhet <strong>jo vet\u00ebm p\u00ebrgjegj\u00ebs civilisht<\/strong>, por mund t\u00eb jet\u00eb <strong>edhe p\u00ebrgjegj\u00ebs penalisht<\/strong>. Rreziqet penale lindin kur ai p\u00ebrdor pasurin\u00eb e shoq\u00ebris\u00eb n\u00eb kund\u00ebrshtim me q\u00ebllimin, d\u00ebmton kreditor\u00ebt, kryen evazion fiskal, nuk paguan kontributet e sigurimeve shoq\u00ebrore, p\u00ebrdor n\u00eb m\u00ebnyr\u00eb abuzive fondet e subvencioneve ose zhvendos pasurin\u00eb n\u00eb koh\u00eb krize. <\/p>\n\n<p class=\"wp-block-paragraph\">Ve\u00e7an\u00ebrisht relevante jan\u00eb <strong>shp\u00ebrdorimi i besimit, mashtrimi, falimentimi mashtrues, d\u00ebmtimi nga pakujdesia e r\u00ebnd\u00eb e interesave t\u00eb kreditor\u00ebve, evazioni fiskal dhe mbajtja e kontributeve t\u00eb punonj\u00ebsve.<\/strong> P\u00ebrgjegj\u00ebsia penale k\u00ebrkon gjithmon\u00eb nj\u00eb shqyrtim t\u00eb sakt\u00eb t\u00eb sjelljes konkrete. Drejtuesi duhet prandaj t&#8217;i dokumentoj\u00eb dhe t&#8217;i l\u00ebr\u00eb t\u00eb shqyrtohen ligj\u00ebrisht pagesat e rrezikshme, zhvendosjet e pasuris\u00eb dhe udh\u00ebzimet e paqarta t\u00eb ortak\u00ebve. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerliche-und-sozialversicherungsrechtliche-einordnung\">Klasifikimi tatimor dhe i sigurimeve shoq\u00ebrore<\/h2>\n\n<p class=\"wp-block-paragraph\">Klasifikimi tatimor dhe ai i sigurimeve shoq\u00ebrore varet para s\u00eb gjithash nga fakti n\u00ebse drejtuesi ka pjes\u00ebmarrje n\u00eb GmbH dhe n\u00ebse ai u n\u00ebnshtrohet udh\u00ebzimeve t\u00eb ortak\u00ebve. Nj\u00eb <strong>drejtues i huaj pa pjes\u00ebmarrje<\/strong> trajtohet rregullisht si nj\u00eb pun\u00ebmarr\u00ebs. Nj\u00eb <strong>ortak-drejtues me pjes\u00ebmarrje thelb\u00ebsore<\/strong> vler\u00ebsohet ndryshe nga ana tatimore, sepse pozita e tij \u00ebsht\u00eb m\u00eb fort e karakterizuar nga ana sip\u00ebrmarr\u00ebse.  <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebr praktik\u00ebn duhen dalluar tre grupe:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Drejtues i huaj pa pjes\u00ebmarrje<\/li>\n\n\n\n<li>Ortak-drejtues i pakic\u00ebs<\/li>\n\n\n\n<li>Ortak-drejtues me pjes\u00ebmarrje thelb\u00ebsore<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">K\u00ebto grupe sjellin secili pasoja t\u00eb tjera te tatimi mbi pag\u00ebn, tatimi mbi t\u00eb ardhurat, sigurimet shoq\u00ebrore dhe kostot shtes\u00eb t\u00eb pag\u00ebs. P\u00ebr klasifikimin \u00ebsht\u00eb vendimtar para s\u00eb gjithash lart\u00ebsia e pjes\u00ebmarrjes, shkalla e var\u00ebsis\u00eb nga udh\u00ebzimet si dhe integrimi n\u00eb organizimin e nd\u00ebrmarrjes. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-geschaftsfuhrer-als-dienstnehmer\">Drejtori si pun\u00ebmarr\u00ebs<\/h3>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb drejtor mund t\u00eb klasifikohet nga pik\u00ebpamja tatimore dhe e sigurimeve shoq\u00ebrore si <strong>pun\u00ebmarr\u00ebs<\/strong>. Kjo \u00ebsht\u00eb mbi t\u00eb gjitha rasti kur ai <strong>punon i varur nga udh\u00ebzimet<\/strong>, \u00ebsht\u00eb i integruar organizativisht n\u00eb nd\u00ebrmarrje dhe <strong>nuk mban rrezik t\u00eb vet sip\u00ebrmarr\u00ebs<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb k\u00ebt\u00eb konstelacion, pozicioni i tij i ngjan atij t\u00eb nj\u00eb pun\u00ebtori klasik. Ai merr nj\u00eb pag\u00eb t\u00eb rregullt, p\u00ebr t\u00eb cil\u00ebn <strong>paguhen tatimi mbi pag\u00ebn dhe kontributet e sigurimeve shoq\u00ebrore<\/strong>. Edhe pagesa t\u00eb ve\u00e7anta si paga e 13-t\u00eb dhe e 14-t\u00eb mund t\u00eb jen\u00eb t\u00eb mundshme.    <\/p>\n\n<p class=\"wp-block-paragraph\">Drejtuesi trajtohet si nj\u00eb <strong>punonj\u00ebs<\/strong>, megjith\u00ebse ai \u00ebsht\u00eb nj\u00ebkoh\u00ebsisht organ i shoq\u00ebris\u00eb. Ky kombinim ndodh para s\u00eb gjithash at\u00ebher\u00eb kur ortak\u00ebt marrin vendimet strategjike dhe drejtuesi \u00ebsht\u00eb i p\u00ebrfshir\u00eb n\u00eb organizimin e vazhduesh\u00ebm t\u00eb GmbH-s\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\">Karakteristike p\u00ebr k\u00ebt\u00eb klasifikim jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Var\u00ebsi e qart\u00eb nga udh\u00ebzimet ndaj ortak\u00ebve<\/strong><\/li>\n\n\n\n<li><strong>Integrim i q\u00ebndruesh\u00ebm n\u00eb nd\u00ebrmarrje<\/strong><\/li>\n\n\n\n<li><strong>Asnj\u00eb rrezik ekonomik i vet<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-geschaftsfuhrer-als-selbststandiger\">Drejtori si i vet\u00ebpun\u00ebsuar<\/h3>\n\n<p class=\"wp-block-paragraph\">Ndryshe \u00ebsht\u00eb situata kur drejtori <strong>vepron n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur sip\u00ebrmarr\u00ebse<\/strong>. N\u00eb k\u00ebt\u00eb rast ai konsiderohet si i vet\u00ebpun\u00ebsuar. <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebr praktik\u00ebn prandaj nuk vendos vet\u00ebm titulli &#8220;drejtues&#8221;, por <strong>pozita konkrete n\u00eb GmbH.<\/strong> Vendimtare jan\u00eb lart\u00ebsia e pjes\u00ebmarrjes, t\u00eb drejtat e vot\u00ebs, pakica bllokuese, var\u00ebsia nga udh\u00ebzimet, integrimi n\u00eb nd\u00ebrmarrje, shp\u00ebrblimi i vazhduesh\u00ebm dhe rreziku ekonomik.<\/p>\n\n<p class=\"wp-block-paragraph\">T\u00eb ardhurat trajtohen at\u00ebher\u00eb jo si pag\u00eb pune, por si <strong>t\u00eb ardhura nga puna e pavarur<\/strong>. Kjo do t\u00eb thot\u00eb se drejtori deklaron vet\u00eb taksat e tij dhe nuk merr pagesa t\u00eb ve\u00e7anta klasike. <\/p>\n\n<p class=\"wp-block-paragraph\">Kjo variant ofron m\u00eb shum\u00eb hap\u00ebsir\u00eb p\u00ebr strukturim, por k\u00ebrkon gjithashtu nj\u00eb shkall\u00eb m\u00eb t\u00eb lart\u00eb p\u00ebrgjegj\u00ebsie personale.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-beendigung-der-geschaftsfuhrerfunktion\">P\u00ebrfundimi i funksionit t\u00eb drejtorit<\/h2>\n\n<p class=\"wp-block-paragraph\">Veprimtaria si drejtor nuk mbaron automatikisht, por vet\u00ebm p\u00ebrmes <strong>ngjarjeve t\u00eb caktuara ligjore<\/strong>. Forma m\u00eb e shpesht\u00eb \u00ebsht\u00eb <strong>shkarkimi nga ortak\u00ebt<\/strong> sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P16\/NOR40070211\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 16 GmbHG<\/a>. <\/p>\n\n<p class=\"wp-block-paragraph\">Em\u00ebrimi mund t\u00eb revokohet n\u00eb parim me vendim t\u00eb ortak\u00ebve n\u00eb \u00e7do koh\u00eb. N\u00ebse drejtori \u00ebsht\u00eb em\u00ebruar n\u00eb <strong>kontrat\u00ebn e shoq\u00ebris\u00eb<\/strong>, revokimi mund t\u00eb <strong>kufizohet n\u00eb arsye t\u00eb r\u00ebnd\u00ebsishme<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 k\u00ebsaj, drejtuesi mund t\u00eb veproj\u00eb edhe vet\u00eb dhe ta p\u00ebrfundoj\u00eb funksionin e tij p\u00ebrmes <strong>dor\u00ebheqjes sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/1906\/58\/P16a\/NOR40258363\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 16a GmbHG<\/a><\/strong>. N\u00eb rast vdekjeje t\u00eb drejtuesit ose ekzistenc\u00ebs s\u00eb nj\u00eb arsyeje ligjore p\u00ebrjashtimi, veprimtaria p\u00ebrfundon <strong>automatikisht<\/strong>. Kjo ndodh pa nj\u00eb vendim t\u00eb ve\u00e7ant\u00eb, kur plot\u00ebsohen <strong>kushte t\u00eb caktuara ligjore<\/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\">\u201eP\u00ebrfundimi duhet t\u00eb dokumentohet gjithmon\u00eb qart\u00eb dhe t\u00eb regjistrohet n\u00eb regjistrin tregtar, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb ekzistoj\u00eb siguri juridike ndaj jashtme.\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-abberufung-durch-gesellschafter\">Shkarkimi nga ortak\u00ebt<\/h3>\n\n<p class=\"wp-block-paragraph\">Ortak\u00ebt mund ta <strong>shkarkojn\u00eb drejtorin n\u00eb \u00e7do koh\u00eb me vendim<\/strong>. Vendimi merret zakonisht <strong>me shumic\u00eb t\u00eb thjesht\u00eb<\/strong>, n\u00ebse kontrata e shoq\u00ebris\u00eb nuk parashikon ndryshe. Kjo mund\u00ebsi i p\u00ebrket t\u00eb drejtave m\u00eb t\u00eb r\u00ebnd\u00ebsishme t\u00eb kontrollit brenda shoq\u00ebris\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar.  <\/p>\n\n<p class=\"wp-block-paragraph\">Me marrjen e shkarkimit, drejtori humb pozicionin e tij si organ i shoq\u00ebris\u00eb. Kjo do t\u00eb thot\u00eb se ai <strong>nuk guxon m\u00eb t\u00eb veproj\u00eb p\u00ebr shoq\u00ebrin\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-rucktritt-des-geschaftsfuhrers\">Dor\u00ebheqja e drejtorit<\/h3>\n\n<p class=\"wp-block-paragraph\">Drejtori mund t\u00eb <strong>p\u00ebrfundoj\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur<\/strong> funksionin e tij duke deklaruar dor\u00ebheqjen e tij. Ky e drejt\u00eb i takon atij n\u00eb \u00e7do koh\u00eb, megjithat\u00eb ai duhet t\u00eb respektoj\u00eb disa k\u00ebrkesa formale. <\/p>\n\n<p class=\"wp-block-paragraph\">Dor\u00ebheqja duhet t\u00eb <strong>deklarohet ndaj Asambles\u00eb s\u00eb P\u00ebrgjithshme ose t\u00eb gjith\u00eb ortak\u00ebve<\/strong>. Pa arsye t\u00eb r\u00ebnd\u00ebsishme ajo b\u00ebhet efektive <strong>pas 14 dit\u00ebsh<\/strong>, me arsye t\u00eb r\u00ebnd\u00ebsishme <strong>menj\u00ebher\u00eb<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 k\u00ebsaj, dor\u00ebheqja <strong>nuk lejohet t\u00eb b\u00ebhet n\u00eb koh\u00eb t\u00eb pap\u00ebrshtatshme<\/strong>. Drejtuesi nuk lejohet ta p\u00ebrfundoj\u00eb funksionin e tij n\u00eb at\u00eb m\u00ebnyr\u00eb q\u00eb GmbH-ja t\u00eb mbetet e paaft\u00eb p\u00ebr t\u00eb vepruar pa nj\u00eb arsye objektive n\u00eb nj\u00eb situat\u00eb kritike ose t\u00eb <strong>shkaktohet nj\u00eb d\u00ebm i parashikuesh\u00ebm<\/strong>. N\u00ebse dor\u00ebheqja b\u00ebhet gjithsesi n\u00eb koh\u00eb t\u00eb pap\u00ebrshtatshme, kjo mund t\u00eb <strong>shkaktoj\u00eb pretendime p\u00ebr d\u00ebmshp\u00ebrblim.<\/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\">Veprimtaria si drejtor sjell <strong>t\u00eb drejta t\u00eb gjera, por edhe rreziqe t\u00eb konsiderueshme<\/strong>. Shum\u00eb gabime nuk lindin nga q\u00ebllimi, por nga padituria ose strukturat e paqarta. Pik\u00ebrisht k\u00ebtu fillon nj\u00eb <strong>shoq\u00ebrim juridik<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb avokat me p\u00ebrvoj\u00eb siguron q\u00eb Ju t\u00eb ushtroni rolin tuaj n\u00eb m\u00ebnyr\u00eb <strong>t\u00eb sigurt juridikisht dhe parashikuese<\/strong>. Ju merrni orientim t\u00eb qart\u00eb n\u00eb vendime dhe shmangni kurthe tipike p\u00ebrgjegj\u00ebsie q\u00eb ndodhin shpesh n\u00eb praktik\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\">Avantazhet tuaja konkrete:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Vendime t\u00eb sigurta juridikisht n\u00eb jet\u00ebn e p\u00ebrditshme t\u00eb biznesit<\/strong><\/li>\n\n\n\n<li><strong>Shmangja e hershme e rreziqeve t\u00eb p\u00ebrgjegj\u00ebsis\u00eb personale<\/strong><\/li>\n\n\n\n<li><strong>Struktur\u00eb e qart\u00eb n\u00eb kontrata dhe \u00e7\u00ebshtje t\u00eb s\u00eb drejt\u00ebs s\u00eb shoq\u00ebrive<\/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\">\u201eSidomos n\u00eb tema komplekse si p\u00ebrgjegj\u00ebsia, falimentimi ose konfliktet midis ortak\u00ebve, mb\u00ebshtetja profesionale ia vlen. Ju fitoni siguri dhe mund t\u00eb p\u00ebrqendroheni m\u00eb shum\u00eb n\u00eb drejtimin sip\u00ebrmarr\u00ebs.\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-gf_gmbh_faq_hp 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\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/sq\\\/themelimi-i-shoqerise\\\/drejtuesi-i-nje-gmbh\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Sa drejtor\\u00eb duhet t\\u00eb ket\\u00eb nj\\u00eb shoq\\u00ebri me p\\u00ebrgjegj\\u00ebsi t\\u00eb kufizuar?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nj\\u00eb GmbH duhet t\\u00eb ket\\u00eb t\\u00eb pakt\\u00ebn nj\\u00eb drejtues. Pa drejtues ajo nuk \\u00ebsht\\u00eb e aft\\u00eb p\\u00ebr t\\u00eb vepruar, sepse si person juridik nuk mund t\\u00eb veproj\\u00eb vet\\u00eb. Por mund t\\u00eb em\\u00ebrohen edhe shum\\u00eb drejtues. N\\u00ebse parashikohen shum\\u00eb drejtues, kjo rrjedh nga kontrata e shoq\\u00ebris\\u00eb ose nga vendimet e m\\u00ebvonshme t\\u00eb ortak\\u00ebve.\"}},{\"@type\":\"Question\",\"name\":\"Kush guxon t\\u00eb jet\\u00eb drejtor i nj\\u00eb shoq\\u00ebrie me p\\u00ebrgjegj\\u00ebsi t\\u00eb kufizuar?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si drejtues mund t\\u00eb em\\u00ebrohet vet\\u00ebm nj\\u00eb person fizik dhe i aft\\u00eb p\\u00ebr t\\u00eb vepruar. Personat juridik\\u00eb nuk mund ta marrin k\\u00ebt\\u00eb funksion. P\\u00ebrve\\u00e7 k\\u00ebsaj, nuk duhet t\\u00eb ekzistojn\\u00eb arsye ligjore p\\u00ebrjashtimi. Vendimtare \\u00ebsht\\u00eb prandaj jo vet\\u00ebm p\\u00eblqimi i ortak\\u00ebve, por edhe p\\u00ebrshtatshm\\u00ebria personale sipas ligjit p\\u00ebr GmbH-t\\u00eb.   \"}},{\"@type\":\"Question\",\"name\":\"A guxon nj\\u00eb drejtor ta p\\u00ebrfaq\\u00ebsoj\\u00eb gjithmon\\u00eb vet\\u00ebm shoq\\u00ebrin\\u00eb me p\\u00ebrgjegj\\u00ebsi t\\u00eb kufizuar?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Kjo varet nga rregullimi i p\\u00ebrfaq\\u00ebsimit t\\u00eb GmbH-s\\u00eb. N\\u00ebse parashikohet p\\u00ebrfaq\\u00ebsimi individual, drejtuesi mund t\\u00eb veproj\\u00eb i vet\\u00ebm. N\\u00eb rast p\\u00ebrfaq\\u00ebsimi t\\u00eb p\\u00ebrbashk\\u00ebt, shum\\u00eb drejtues duhet t\\u00eb veprojn\\u00eb s\\u00eb bashku. Vendimtare jan\\u00eb kontrata e shoq\\u00ebris\\u00eb dhe regjistrimi n\\u00eb regjistrin tregtar.\"}},{\"@type\":\"Question\",\"name\":\"Cila \\u00ebsht\\u00eb dallimi midis drejtimit dhe p\\u00ebrfaq\\u00ebsimit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Drejtimi i biznesit ka t\\u00eb b\\u00ebj\\u00eb me marr\\u00ebdh\\u00ebnien e brendshme t\\u00eb GmbH-s\\u00eb. Me k\\u00ebt\\u00eb n\\u00ebnkuptohen t\\u00eb gjitha vendimet e brendshme, masat organizative dhe zbatimi i vendimeve t\\u00eb ortak\\u00ebve. P\\u00ebrfaq\\u00ebsimi ka t\\u00eb b\\u00ebj\\u00eb nga ana tjet\\u00ebr me marr\\u00ebdh\\u00ebnien e jashtme, pra paraqitjen me vlefshm\\u00ebri ligjore ndaj klient\\u00ebve, autoriteteve, gjykatave ose partner\\u00ebve kontraktual\\u00eb. Ky dallim \\u00ebsht\\u00eb i r\\u00ebnd\\u00ebsish\\u00ebm, sepse kufizimet e brendshme nuk jan\\u00eb gjithmon\\u00eb t\\u00eb vlefshme jasht\\u00eb.\"}},{\"@type\":\"Question\",\"name\":\"A mban p\\u00ebrgjegj\\u00ebsi nj\\u00eb drejtues me pasurin\\u00eb e tij private?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Po, nj\\u00eb drejtues mund t\\u00eb mbaj\\u00eb p\\u00ebrgjegj\\u00ebsi me pasurin\\u00eb e tij private n\\u00ebse shkel detyrimet ligjore dhe si pasoj\\u00eb shkaktohet nj\\u00eb d\\u00ebm. P\\u00ebrgjegj\\u00ebsia mund t\\u00eb lind\\u00eb ndaj GmbH-s\\u00eb, ndaj kreditor\\u00ebve, ndaj autoriteteve ose ndaj organeve t\\u00eb sigurimeve shoq\\u00ebrore. GmbH-ja prandaj nuk e mbron automatikisht drejtuesin personalisht. Vendimtare \\u00ebsht\\u00eb n\\u00ebse drejtuesi ka vepruar me kujdes, n\\u00eb m\\u00ebnyr\\u00eb t\\u00eb ligjshme dhe n\\u00eb interes t\\u00eb shoq\\u00ebris\\u00eb.   \"}},{\"@type\":\"Question\",\"name\":\"A duhet q\\u00eb nj\\u00eb drejtues t\\u00eb jet\\u00eb edhe ortak i GmbH-s\\u00eb?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Jo, nj\\u00eb drejtues nuk duhet t\\u00eb jet\\u00eb patjet\\u00ebr ortak. Edhe nj\\u00eb person i huaj p\\u00ebr shoq\\u00ebrin\\u00eb mund t\\u00eb em\\u00ebrohet si drejtues. Anasjelltas, edhe nj\\u00eb ortak mund t\\u00eb jet\\u00eb drejtues. P\\u00ebr klasifikimin ligjor duhet prandaj b\\u00ebr\\u00eb dallimi midis drejtuesit t\\u00eb huaj dhe ortak-drejtuesit.   \"}},{\"@type\":\"Question\",\"name\":\"\\u00c7far\\u00eb ndodh n\\u00ebse nj\\u00eb GmbH nuk ka m\\u00eb drejtues?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nj\\u00eb GmbH ka nevoj\\u00eb p\\u00ebr t\\u00eb pakt\\u00ebn nj\\u00eb drejtues q\\u00eb t\\u00eb mbetet e aft\\u00eb p\\u00ebr t\\u00eb vepruar. N\\u00ebse mungon nj\\u00eb drejtues, deklarata, regjistrime dhe vendime t\\u00eb r\\u00ebnd\\u00ebsishme mund t\\u00eb bllokohen. N\\u00eb raste urgjente, gjykata mund t\\u00eb em\\u00ebroj\\u00eb nj\\u00eb drejtues emergjence. Shoq\\u00ebria duhet prandaj ta planifikoj\\u00eb n\\u00eb koh\\u00eb \\u00e7do shkarkim, \\u00e7do dor\\u00ebheqje dhe \\u00e7do em\\u00ebrim t\\u00eb ri.   \"}},{\"@type\":\"Question\",\"name\":\"Cili \\u00ebsht\\u00eb ndryshimi midis administratorit tregtar dhe administratorit t\\u00eb licencuar?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Drejtuesi sipas ligjit tregtar \\u00ebsht\\u00eb organi i GmbH-s\\u00eb dhe drejton shoq\\u00ebrin\\u00eb si dhe p\\u00ebrfaq\\u00ebsimin e saj jasht\\u00eb. Drejtuesi sipas ligjit t\\u00eb tregtis\\u00eb \\u00ebsht\\u00eb nga ana tjet\\u00ebr p\\u00ebrgjegj\\u00ebs p\\u00ebr respektimin e rregullave t\\u00eb s\\u00eb drejt\\u00ebs tregtare. T\\u00eb dyja funksionet mund t\\u00eb bashkohen n\\u00eb nj\\u00eb person, por nuk \\u00ebsht\\u00eb e detyrueshme. Drejtuesi sipas ligjit t\\u00eb tregtis\\u00eb prandaj nuk e z\\u00ebvend\\u00ebson drejtuesin sipas ligjit tregtar, por e plot\\u00ebson at\\u00eb.\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q1 \" 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 drejtor\u00eb duhet t\u00eb ket\u00eb nj\u00eb shoq\u00ebri me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nj\u00eb GmbH duhet t\u00eb ket\u00eb t\u00eb pakt\u00ebn nj\u00eb drejtues. Pa drejtues ajo nuk \u00ebsht\u00eb e aft\u00eb p\u00ebr t\u00eb vepruar, sepse si person juridik nuk mund t\u00eb veproj\u00eb vet\u00eb. Por mund t\u00eb em\u00ebrohen edhe shum\u00eb drejtues. N\u00ebse parashikohen shum\u00eb drejtues, kjo rrjedh nga kontrata e shoq\u00ebris\u00eb ose nga vendimet e m\u00ebvonshme t\u00eb ortak\u00ebve.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q2 \" 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\">Kush guxon t\u00eb jet\u00eb drejtor i nj\u00eb shoq\u00ebrie me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar?<\/span><\/div><div class=\"uagb-faq-content\"><p>Si drejtues mund t\u00eb em\u00ebrohet vet\u00ebm nj\u00eb person fizik dhe i aft\u00eb p\u00ebr t\u00eb vepruar. Personat juridik\u00eb nuk mund ta marrin k\u00ebt\u00eb funksion. P\u00ebrve\u00e7 k\u00ebsaj, nuk duhet t\u00eb ekzistojn\u00eb arsye ligjore p\u00ebrjashtimi. Vendimtare \u00ebsht\u00eb prandaj jo vet\u00ebm p\u00eblqimi i ortak\u00ebve, por edhe p\u00ebrshtatshm\u00ebria personale sipas ligjit p\u00ebr GmbH-t\u00eb.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q4 \" 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 guxon nj\u00eb drejtor ta p\u00ebrfaq\u00ebsoj\u00eb gjithmon\u00eb vet\u00ebm shoq\u00ebrin\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kjo varet nga rregullimi i p\u00ebrfaq\u00ebsimit t\u00eb GmbH-s\u00eb. N\u00ebse parashikohet p\u00ebrfaq\u00ebsimi individual, drejtuesi mund t\u00eb veproj\u00eb i vet\u00ebm. N\u00eb rast p\u00ebrfaq\u00ebsimi t\u00eb p\u00ebrbashk\u00ebt, shum\u00eb drejtues duhet t\u00eb veprojn\u00eb s\u00eb bashku. Vendimtare jan\u00eb kontrata e shoq\u00ebris\u00eb dhe regjistrimi n\u00eb regjistrin tregtar.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q5 \" 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\">Cila \u00ebsht\u00eb dallimi midis drejtimit dhe p\u00ebrfaq\u00ebsimit?<\/span><\/div><div class=\"uagb-faq-content\"><p>Drejtimi i biznesit ka t\u00eb b\u00ebj\u00eb me marr\u00ebdh\u00ebnien e brendshme t\u00eb GmbH-s\u00eb. Me k\u00ebt\u00eb n\u00ebnkuptohen t\u00eb gjitha vendimet e brendshme, masat organizative dhe zbatimi i vendimeve t\u00eb ortak\u00ebve. P\u00ebrfaq\u00ebsimi ka t\u00eb b\u00ebj\u00eb nga ana tjet\u00ebr me marr\u00ebdh\u00ebnien e jashtme, pra paraqitjen me vlefshm\u00ebri ligjore ndaj klient\u00ebve, autoriteteve, gjykatave ose partner\u00ebve kontraktual\u00eb. Ky dallim \u00ebsht\u00eb i r\u00ebnd\u00ebsish\u00ebm, sepse kufizimet e brendshme nuk jan\u00eb gjithmon\u00eb t\u00eb vlefshme jasht\u00eb.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q6 \" 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 mban p\u00ebrgjegj\u00ebsi nj\u00eb drejtues me pasurin\u00eb e tij private?<\/span><\/div><div class=\"uagb-faq-content\"><p>Po, nj\u00eb drejtues mund t\u00eb mbaj\u00eb p\u00ebrgjegj\u00ebsi me pasurin\u00eb e tij private n\u00ebse shkel detyrimet ligjore dhe si pasoj\u00eb shkaktohet nj\u00eb d\u00ebm. P\u00ebrgjegj\u00ebsia mund t\u00eb lind\u00eb ndaj GmbH-s\u00eb, ndaj kreditor\u00ebve, ndaj autoriteteve ose ndaj organeve t\u00eb sigurimeve shoq\u00ebrore. GmbH-ja prandaj nuk e mbron automatikisht drejtuesin personalisht. Vendimtare \u00ebsht\u00eb n\u00ebse drejtuesi ka vepruar me kujdes, n\u00eb m\u00ebnyr\u00eb t\u00eb ligjshme dhe n\u00eb interes t\u00eb shoq\u00ebris\u00eb.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q7 \" 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 duhet q\u00eb nj\u00eb drejtues t\u00eb jet\u00eb edhe ortak i GmbH-s\u00eb?<\/span><\/div><div class=\"uagb-faq-content\"><p>Jo, nj\u00eb drejtues nuk duhet t\u00eb jet\u00eb patjet\u00ebr ortak. Edhe nj\u00eb person i huaj p\u00ebr shoq\u00ebrin\u00eb mund t\u00eb em\u00ebrohet si drejtues. Anasjelltas, edhe nj\u00eb ortak mund t\u00eb jet\u00eb drejtues. P\u00ebr klasifikimin ligjor duhet prandaj b\u00ebr\u00eb dallimi midis drejtuesit t\u00eb huaj dhe ortak-drejtuesit.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q8 \" 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 ndodh n\u00ebse nj\u00eb GmbH nuk ka m\u00eb drejtues?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nj\u00eb GmbH ka nevoj\u00eb p\u00ebr t\u00eb pakt\u00ebn nj\u00eb drejtues q\u00eb t\u00eb mbetet e aft\u00eb p\u00ebr t\u00eb vepruar. N\u00ebse mungon nj\u00eb drejtues, deklarata, regjistrime dhe vendime t\u00eb r\u00ebnd\u00ebsishme mund t\u00eb bllokohen. N\u00eb raste urgjente, gjykata mund t\u00eb em\u00ebroj\u00eb nj\u00eb drejtues emergjence. Shoq\u00ebria duhet prandaj ta planifikoj\u00eb n\u00eb koh\u00eb \u00e7do shkarkim, \u00e7do dor\u00ebheqje dhe \u00e7do em\u00ebrim t\u00eb ri.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q9 \" 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 administratorit tregtar dhe administratorit t\u00eb licencuar?<\/span><\/div><div class=\"uagb-faq-content\"><p>Drejtuesi sipas ligjit tregtar \u00ebsht\u00eb organi i GmbH-s\u00eb dhe drejton shoq\u00ebrin\u00eb si dhe p\u00ebrfaq\u00ebsimin e saj jasht\u00eb. Drejtuesi sipas ligjit t\u00eb tregtis\u00eb \u00ebsht\u00eb nga ana tjet\u00ebr p\u00ebrgjegj\u00ebs p\u00ebr respektimin e rregullave t\u00eb s\u00eb drejt\u00ebs tregtare. T\u00eb dyja funksionet mund t\u00eb bashkohen n\u00eb nj\u00eb person, por nuk \u00ebsht\u00eb e detyrueshme. Drejtuesi sipas ligjit t\u00eb tregtis\u00eb prandaj nuk e z\u00ebvend\u00ebson drejtuesin sipas ligjit tregtar, por e plot\u00ebson at\u00eb.<\/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":"Drejtuesi i nj\u00eb GmbH Drejtuesi i nj\u00eb GmbH sipas \u00a7 15 GmbHG \u00ebsht\u00eb organi drejtues dhe p\u00ebrfaq\u00ebsues i parashikuar me ligj i shoq\u00ebris\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar. Meqen\u00ebse GmbH si &#8230;","protected":false},"author":94,"featured_media":147518,"parent":44905,"menu_order":64,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[998],"tags":[],"class_list":["post-147517","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\/Geschaeftsfuehrer.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-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":"Drejtuesi i nj\u00eb GmbH Drejtuesi i nj\u00eb GmbH sipas \u00a7 15 GmbHG \u00ebsht\u00eb organi drejtues dhe p\u00ebrfaq\u00ebsues i parashikuar me ligj i shoq\u00ebris\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar. Meqen\u00ebse GmbH si ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/147517","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=147517"}],"version-history":[{"count":2,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/147517\/revisions"}],"predecessor-version":[{"id":161627,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/147517\/revisions\/161627"}],"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\/147518"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/media?parent=147517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/categories?post=147517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/tags?post=147517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}