corporation
A corporation (also corporation of French corporation leaning is) an organization established over time, of people, of a supra-individual purpose pursued and its existence is independent of the change of members. The corporation is an unincorporated entity .
There are corporations under private law and corporations under public law .
Corporations under private law such as stock corporations or GmbHs participate in general economic life. Their free establishment and activity is constitutionally guaranteed in the Federal Republic of Germany , as is their membership ( Article 19, Paragraph 3 in conjunction with Article 9, Paragraph 1 of the Basic Law). This also applies to legal entities under private law domiciled in other EU countries.
Corporations under public law are part of the indirect state administration and, in addition to institutions and foundations under public law as well as the entrusted, perform public administrative tasks. For certain people, membership in certain public corporations may be required by law, for example for members of the so-called chamber professions in professional organizations with a supervisory function such as doctors or the bar association .
Classification
Corporations under private law
- In Austria and Switzerland associations , in Germany registered associations (eV) with numerous forms of economic associations. Largest German e. V. is the ADAC .
- Stock corporations (AGs)
- Limited liability companies GesmbH (Austria) or GmbH (Germany) and their special forms, e.g. B. the entrepreneurial society (UG) and the gGmbH (non-profit GmbH) .
- Cooperatives
- In Switzerland, however, investment and limited partnerships (limited partnerships (KGs) under German and Austrian law are partnerships , i.e. not corporations under private law.)
Corporations under public law
- Territorial authorities with territorial sovereignty (federal government, states, cantons, districts, municipalities);
- Association bodies with territorial sovereignty (associations of municipalities to form municipal or special-purpose associations );
- Personnel corporations without territorial sovereignty for which the profession or a certain personal characteristic is a prerequisite for membership (e.g. social insurance agencies , pharmacists , doctors , industry and commerce , crafts , notaries or dentists chamber ; in Austria also the workers' or the student body ).
special cases
- Religious societies under public law
- Trade union umbrella organization ÖGB . In terms of tax law, it has the status of a corporation under public law in Austria .
- A sub-body (also known as a member body) comprises a certain subset of the members of a body under public law (e.g. the student body of a university) and is endowed with certain rights.
No corporations
- Institutions : They are not an association of people, but represent a combination of personal and material resources (buildings and personnel) for a specific purpose, e.g. B. to operate a public facility .
- Foundations under private or public law: asset management for the benefit of specific purposes and persons ( beneficiaries )
- Majorities of persons without their own legal personality, e.g. B. the society under civil law , in particular the internal society
Legal history
Historical bodies include the guilds and corporations .
Tax law
The corporation subject alongside corporations and associations of persons and estates, including foundations and endowments.
Web links
Individual evidence
- ↑ Body. In: Jacob Grimm , Wilhelm Grimm (Hrsg.): German dictionary . tape 11 : K - (V). S. Hirzel, Leipzig 1873 ( woerterbuchnetz.de ).
- ^ Raiser, Veil: Corporation law . 6th edition. 2015, p. 8, Rn. 2
- ↑ Mike Wienbracke: EU law takes precedence over Article 19.3 of the Basic Law. BVerfG: Legal persons from other EU countries have fundamental rights. ( Memento of the original from March 4, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. publicus-boorberg.de, 2011
- ↑ corporations . Publications of the Chair of Commercial, Business and Intellectual Property Law, University of Zurich , accessed on July 30, 2013.
