Law on Limited Liability Companies

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Basic data
Title: GmbH law
Long title: Law of March 6, 1906 on
Limited Liability Companies
Abbreviation: GmbHG
Type: Federal law
Scope: Republic of Austria
Legal matter: Corporate law
Reference: RGBl. No. 58/1906
Last change: Federal Law Gazette I No. 71/2018
Legal text: ris.bka
Please note the note on the applicable legal version !

The law on companies with limited liability (also: GmbH law ) in Austria essentially regulates the special form of the GmbH , its establishment, its organs and its position in legal transactions.

With regard to the GmbH, the GmbH Act is lex specialis to the provisions of the Corporate Code (before January 1, 2007 Commercial Code ) and the ABGB .

With its penal provisions, the GmbH Act is also part of ancillary criminal law .

structure

Main pieces , sections and some titles:

I. Organizational provisions
1. Establishment of the company (Sections 1–14)
2. The social organs (§§ 15–48)
1. Managing director (board of directors) (§§ 15–28a)
2. Supervisory Board (§§ 29–33)
3rd General Assembly (§§ 34–44)
4. Minority rights (§§ 45-48)
3. Amendments to the articles of association (Sections 49-60)
II. Legal relationships between the company and the shareholders (§§ 61-83)
1. Legal relationships of the company (§§ 61)
2. Capital contributions (§§ 63-71)
3. Additional payments (§§ 72-74)
4. Business shares (§§ 75-83)
III. resolution
1. Dissolution (§§ 84-88)
2. Liquidation (§§ 89-95)
3. Merger (§§ 96-101)
V. Authorities and procedures (§§ 102-106)
VI. Foreign companies. Branches of limited liability companies domiciled abroad (§§ 107-114)
VII. Corporations (Sections 115–120)
VIII. Penal provisions, final provisions (§§ 121–127)

(Chapter VI became obsolete.)

Web links

Individual evidence

  1. not official, but referenced in the Amendment Act of 25 October 2018 ( Federal Law Gazette I No. 71/2018 )