Business lease agreement

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The company lease agreement in accordance with Section 292 (1) No. 3 AktG is a company agreement through which a stock corporation or partnership limited by shares undertakes to lease the operation of its company to another .

The company lease agreement not only guarantees the lessee that the leased property will be used, but also the income from it, provided that the leased property is used properly. The lessee pays the lessor a rent for this. The lease regulations are regulated in Sections 581 to 597 BGB . In order for a company lease to exist in the sense of a company contract, the entire company must be leased, otherwise only the lease provisions of the BGB apply. The provisions of Section 292 AktG also do not apply if the lease does not go to a domestic stock corporation or partnership limited by shares. A business lease agreement and the resolution by which the general meeting approved the agreement are not void because the agreement violates Sections 57, 58 and 60 of the German Stock Corporation Act . Sentence 1 does not exclude the contestation of the decision because of this violation.

The company leasing agreement is treated in the same way under stock corporation law , the difference being that the company is not leased, but left in some other way.

Individual evidence

  1. Hüffer, Uwe: Aktiengesetz , 5th edition, Munich 2002, marginal no. 2, 5.

literature

  • Veil, Rüdiger: company contracts. Organizational autonomy and asset protection in the law of the stock corporation , 2003. XVII, 333 pages. JusPriv 79, ISBN 978-3-16-148107-9
  • Klaus Herkenroth, Oliver Hein, Alexander Labermeier, Sven Pache, Andreas Striegel, Matthias Wiedenfels: Corporate Tax Law , Gabler, 2008, ISBN 978-3-8349-0474-4