Profit sharing agreement

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The profit pool according to Section 292 (1) No. 1 AktG is a company agreement by which a stock corporation or partnership limited by shares is obliged to pool its profits in full or in part, or individual operations of other companies to share a joint profit. A profit community always establishes a company under civil law. The lack of synchronization of management functions in the profit community excludes the qualification as a group. This applies both to the summary of the profit and to the summary of a loss by means of a collective agreement.

Individual evidence

  1. ↑ Hüffer, Uwe: Aktiengesetz , 5th edition, Munich 2002, marginal no. 2, 5;
  2. ↑ Dierdorf, Josef: Rule and dependence of a stock corporation on a contractual and factual basis , Cologne, Berlin, Bonn, Munich 1978, p. 99 ff.
  3. ↑ Altmeppen, Holger : Fundamentally new to the “qualified factual” group and the protection of creditors in the one-man GmbH. At the same time discussion of the judgment of the Federal Court of Justice of September 17, 2001 - II ZR 178/99 “Bremer Vulkan”, ZIP 2001, 1874, in: ZIP 2001, pp. 1837 ff.

literature

  • Klaus Herkenroth, Oliver Hein, Alexander Labermeier, Sven Pache, Andreas Striegel, Matthias Wiedenfels: Group tax law . Gabler, 2008, ISBN 978-3-8349-0474-4 .

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