Corporation (United Kingdom)
Limited Company (Ltd.) ( English limited , limited liability ; English company , company) is called the unlisted corporation in British company law . It is more like the German GmbH than the stock corporation . The Limited Company in the UK for small and medium enterprises the most common form of the capital company, thus fulfilling a Private Company ( private , not public ', not publicly traded here) similar economic features as the German or Austrian limited liability company (GmbH ) or small stock corporation (AG). After several rulings by the European Court of Justice on the freedom of establishment of companies in the European Union , more than 30,000 limited companies were doing business in Germany in 2006 due to the low nominal capital and the ability to set up quickly .
Larger, mostly listed companies choose the form of a Public Limited Company (PLC) ( public , here publicly tradable), since only the shares of these companies may be offered publicly (on the stock exchange).
overview
The Limited Company is a private company and therefore a legal person . She is a corporation whose share capital (in shares shares is divided); the liability of the shareholders is limited to this capital. The shares are transferable. The following types of companies in the United Kingdom exist.
The private company limited by shares ( shares 'shares') is the type of company used for small and medium-sized companies and thus the most common form of corporation in the United Kingdom. The difference to the public limited company is that the private companies limited by shares are not allowed to offer any shares publicly and are therefore not traded on the stock exchange. When publications refer to a Limited or Limited Company , this type of company is meant.
The company name of the company must contain an addition identifying the legal form . The suffix Limited or the abbreviation Ltd is used. Alternatively, the addition Cyfyngedig or the abbreviation Cyf can be used for Welsh companies .
Private company limited by guarantee
In the private company limited by guarantee (English by guarantee means to guarantee ') is different from the private company limited by shares, no share capital formed and members have no shares in the company, but give a guarantee from, in the case of insolvency of Company to be liable for the company's liabilities up to a certain amount . This type of company is a special form that is often used by not-for-profit companies that have to act as a legal entity. This includes clubs , student bodies , sports associations (for example the PGA European Tour ), cooperatives , non-governmental organizations or charities (for example Oxfam ). If the company does not meet the conditions to be classified as not for profit , the company name of the company must contain the same legal form as the private company limited by shares . In the usual form with a not for profit clause , this type of company, in view of the lack of shares, the impossibility of distributing profits and the other (especially fiscal) framework conditions, corresponds much more closely to the German association than any German form of corporation.
In April 2009 there were approximately 2.7 million private companies limited by shares or private companies limited by guarantee registered in the UK.
Private unlimited company
The private unlimited company ( unlimited , without limitation of liability) is a company that can issue shares, but is not obliged to do so. It is a special form of corporation, but all partners have unlimited liability, whereby they can be natural or legal persons. It is used when the partners are to have unlimited liability, but the company must act as a separate legal entity . The company name must contain the addition Unlimited , which characterizes the legal form .
At the end of 2007 there were approximately 5,400 companies of this type registered in the UK.
Public limited company
The public limited company is the usual form of company for larger, often listed stock corporations. Since it can offer its shares to the public or these are traded on the stock exchange, it is subject to stricter reporting and reporting requirements. They also needed a secretary ( company secretary ) , the certain conditions (for example, recognized accountant or lawyer ) must meet. The company name must use the addition public limited company or the abbreviation PLC , which indicates the legal form . For Welsh companies, the addition Cwmni Cyfyngedig Cyhoeddus or the abbreviation CCC can be used as an alternative .
In April 2009 there were approximately 11,000 public limited companies registered in the UK.
history
The first corporations in the UK were incorporated as trading companies from the 16th century. One of the first companies was the Muscovy Company , founded in 1555. Known companies were British East India Company , founded in 1600 and the Virginia Company of 1606. The corporations were at that time by Royal Statute ( Royal Charter ) or a single law ( private act ) established.
The Joint Stock Companies Act 1844 provided the first legal basis for the formation and registration of corporations. There was no limitation of liability for the shareholders. The Limited Liability Act 1855 in conjunction with the Joint Stock Companies Act 1856 introduced the limitation of liability for corporations. The principles of these statutory regulations were in effect until 2006 and were replaced by the Companies Act 2006 .
founding
Takes place the foundation of a British capital company by the company in the British commercial register ( Companies House ) . The founding stage of a previous company such as a GmbH is not intended. The Limited has legal capacity when the Certificate of Incorporation has been issued to the company by Companies House . The administration of the corporation itself does not have to be in the United Kingdom, but a registered office with an address that can be used for official correspondence with authorities is required.
The articles of association of a UK public company used to be divided into two parts. The Memorandum of Association contained all the information necessary to establish the company, such as company name, nominal capital, number and nominal value of the shares, purpose of the company, registered office in the United Kingdom, and whether the company is limited or unlimited . The Articles of Association of the Society lay down the rules in the internal relationship of the Society. They correspond to a partnership agreement , which in particular defines the rights and obligations of the corporate bodies among themselves. There are standard templates for various types of company ( Statutory Instrument 1985/805 Table A – F ) , which can be adopted unchanged or adapted when the company is founded. However, it is possible to draft your own Articles of Association as long as they are compliant with the Company Act . In addition to individual articles , Table A also applies . After the reform of English company law through the Companies Act 2006 , which was implemented piece by piece over a period of more than four years, only the Articles of Association have statutory character. If the Limited is founded with a model statute held by the Companies House , Table A no longer applies to this either.
In principle, the name of a company can be freely chosen. However, certain terms such as International , European , Royal and British are subject to approval and Companies House has a list of words that may not be mentioned in the company of a limited company. Other terms such as bank , holding or trust depend on the planned activity of the limited and must also be applied for. The company name of the company must contain an addition identifying the legal form. Usually the abbreviations Ltd. or PLC used. A waiver of this addition, for example in welfare societies, requires a special permit.
The following documents are required for the founding act at Companies House :
- Memorandum of Association (as a pure registration document)
- Articles of Association
- Establishing directors and secretary (Secretary) , and the address of the register seat (Registered Office) (IN01, formerly Form 10)
- Declaration of incorporation, confirmed by a notary or lawyer (IN01, formerly Form 12)
The deed of incorporation is the so-called Certificate of Incorporation .
| shape | Minimum capital | Minimum number of shareholders | Minimum number of directors |
Company Secretary (only optional according to the Companies Act 2006) |
Standard Articles of Association | name suffix |
|---|---|---|---|---|---|---|
| Private company limited by shares | none | 1 | 1 | optional | Table A (private) | Limited (Ltd.) or Cyfyngedig (Cyf.) |
| Private company limited by guarantee | none | 1 | 1 | optional | Table C | Limited (Ltd.) or Cyfyngedig (Cyf.) |
| Private unlimited company | none | 1 | 1 | optional | Table E | Unlimited |
| Public limited company | £ 50,000 or € 65,600 | 2 | 2 | Yes | Table A (public) | Public Limited Company (PLC) or Cwmni Cyfyngedig Cyhoeddus (CCC) |
Legal basis
The legal basis for the various forms of corporations is British company law, the Companies Act 2006 . As this law contains a large number of changes, it was introduced in stages over a period of three years, from 2006 to 2009. Parts of the precursor, the Companies Act 1985, were therefore still in effect temporarily until 2009 . The Company Director Disqualification Act 1986 and the Insolvency Act 1986 continue to serve as the legal basis.
organs
Select the shareholders the Board ( Board of Directors ) and exercise their decision-making powers on fundamental matters of the corporation by vote ( Resolutions ) from. An annual general meeting is not necessary for private companies if the shareholders do not. Decisions can then be made in writing or electronically by circulation, provided the Articles allow this. This does not affect the shareholders' right to be informed annually about the status of the company on the basis of detailed annual financial statements from the management board.
Board (Board of Directors)
The board of directors of a British corporation is organized according to the one- tier system . In the case of larger stock corporations in particular, there are differences between executive and non-executive directors . Executive directors conduct the day-to-day business of the company like a German executive board, while the non-executive directors tend to have advisory and supervisory functions similar to a German supervisory board .
Secretary (Company Secretary)
The company secretary of a British corporation is a position that is not opposed to any comparable position in German company law. It can be a natural or legal person. As a secretary in a public limited company , she has to meet certain requirements, usually a profession in accounting or law. It is not mandatory for private companies . If a company has more than one director, the duties of a secretary can also be carried out by one of the directors in personal union. The Company Secretary is responsible for the annual reporting and other communications to the UK Commercial Register. He is authorized to sign for this.
Registered Office
The Registered Office is the official address of the stock corporation. As the UK's incorporation principle applies, the place does not have the head office be in society. This can also be located abroad, for example. However, the Registered Office is the sole point of contact for British authorities and must therefore have a service address in England, Wales or Scotland. A mailbox is not sufficient for this. Northern Ireland had its own commercial register until 2009, after which the functions of the commercial register were taken over by Companies House in Cardiff .
During normal business hours, documents ( statutory registers ) about the company are to be kept in the Registered Office for inspection by everyone:
- Balance sheets and financial statements
- Directory of Shareholders
- Directory of Directors
- Resolutions (Resolutions) of the Shareholders and Board of Directors
- Loan documents
Reporting requirements and taxes
Annually, information on the shareholders , directors, secretaries and balance sheets is to be reported to the UK commercial register. At the same time, these documents must be displayed for inspection in the Registered Office . In principle, British accounting regulations must be observed for the balance sheets . Financial statements must be prepared in accordance with United Kingdom Generally Accepted Accounting Principles (UK-GAAP) , in accordance with International Financial Reporting Standards (IFRS) or in accordance with the requirements of the Companies Act . The following table gives an overview of the reporting requirement. If a parameter is exceeded in the size division, the reporting obligation for the next size applies.
| size | Max. annual sales | Max. Total assets | Max. Employees | Reporting to the UK Commercial Register |
|---|---|---|---|---|
| small | £ 6.5m | £ 3.26m | 50 |
|
| medium | £ 25.9 million | £ 12.9 million | 250 |
|
| big or PLC | > £ 25.9m | > £ 12.9m | > 250 |
|
| dormant (dormant) | no business activity | - | - |
|
In principle, all global UK corporation profits are taxable in the UK. Due to a large number of double taxation agreements , for example with Germany, there are corresponding exceptions. Even if the head office of the Limited is not in the UK, the tax return must be prepared according to UK regulations. The company can, however, if they exclusively z. B. is active in Germany, can be exempted from the British tax declaration obligation and thus also from the tax obligation. Must be paid the corporate income tax ( corporation tax ) . Dividends paid are taxable at the personal income tax rate, provided the partner is based in the UK. The UK corporate income tax rate in 2019 is 19%.
Special tax rates apply to some mutual funds and similar companies (20%) and to some companies operating in the petroleum sector.
UK corporation use abroad
According to several rulings by the European Court of Justice in the Centros, Überseering and Inspire Art cases, it is permissible to use the corporate forms of other member states of the European Union for business activities in one's own country.
Even if the company's head office is not in the UK, it must be incorporated and registered in the UK commercial register (incorporation theory) in accordance with the legal principles that apply to it in the UK. The company requires a Registered Office in the UK. Bodies and powers of representation in the internal relationship of the public limited company are governed by the law of the United Kingdom.
In contrast, the actual business activity of the company is subject to the law of the state of the main administration or the state of the branches. There, the legal form of the Limited is to be recognized in accordance with the case law of the ECJ; however, this recognition can be omitted in the event of a "hard Brexit ".
The ORF had the credit protection association evaluate the Austrian company register for the Offshore-Austria 2020 project : In August 2020 it was published that 1,600 Austrian branches of British limited companies exist, 1,300 of them with a maximum share capital of 1,000 euros. Many of these Limited managing directors have gone bankrupt, around 10% also have personal bankruptcies.
Limited company in Germany
| year | Private Company limited by Share (Ltd.) | Limited Liability Company (GmbH) |
|---|---|---|
| 2005 | 6,625 | 81,419 |
| 2006 | 8,643 | 77,530 |
| 2007 | 7,463 | 80.277 |
| 2008 | 5,836 | 82,533 |
If the company is based in Germany with its head office or a permanent establishment, it is treated for tax purposes like a German corporation and it must prepare its tax balance sheet in accordance with German tax law . In addition, it has to publish annual financial statements in the electronic Federal Gazette . The results of the business activities must also be submitted to the British commercial register and the British tax authorities in the prescribed form (IFRS, UK-GAAP).
In 2006 there were 30,000 limited companies in Germany. In the Bundestag debate on the modernization of GmbH law , it was stated: "[...] If we look at the start-up process, we see that in good times, German founders set up 3000 GmbHs and 1000 Limiteds in one month. [...]" ( Andreas Lämmel (CDU / CSU parliamentary group) : German Bundestag: 172nd session on June 26, 2008 )
In recent years, however, the share of English limited companies in business start-ups in Germany has fallen sharply. In science and practice one sees the reason for this development in the fact that since 2008 there has been a "domestic" alternative with the entrepreneurial society. In addition, the legal future of the Limited in Germany is very uncertain due to the application submitted by the United Kingdom on March 29, 2017 to leave the European Union.
advantages
- A British corporation can be set up very quickly, even within 24 hours with the appropriate service. Establishing a GmbH or AG usually took several weeks. As a result of the reforms of the commercial register and the regulations that apply there, the registration times have now been reduced considerably, at least for the GmbH. The entry is usually made within a few days, usually within a week.
- Changes to the articles of association, in the management or with the partners can be carried out by simple written or online notification to the British commercial register; for German companies this is only possible through notarization, which is time-consuming and costly.
- The nominal capital can be chosen freely and be very low (at least one pound). For the GmbH it is at least 25,000 euros. The threshold for a limitation of liability is much lower than for the German GmbH. However, since November 1, 2008, the entrepreneurial company (limited liability) has also been able to set up a company with significantly less than 25,000 euros.
- The Limited exists in almost all Commonwealth countries. This type of business can therefore have a trust-building effect in international business.
A foundation with too low share capital (especially the often advertised 1-pound Ltd.) can U. cause problems. The view that such a Ltd. do not in fact lead to a limitation of liability of the owner is wrong, because the law of the English limited company does not recognize undercapitalization that creates liability. Nor is it true that spending up to £ 1 should be made without indebtedness; a sufficient distinction is not made here between liability and working capital. The construct of covert establishment in kind , which in German law can involve risks for the uninformed, is also unknown in British law.
disadvantage
- The British corporation that is used in Germany operates in two different legal systems. In the internal relationship (rights and obligations of the corporate bodies) British law applies, German law applies to business activities. There are certainly collisions here that could lead to the Limited being sued in the United Kingdom.
- A British company operating in Germany, which also has its head office here, must be entered in the German commercial register as a branch. This registration must be made with certified and translated documents from the English commercial register and requires the help of a notary. In addition, all the necessary permits are required as with a German company, for example trade license , entry in the trade register , restaurant permit .
- The expense for bookkeeping and accounting is just as high as for a German corporation. For the German tax return, double-entry bookkeeping is required according to the Commercial Code , for the British tax authorities and the British commercial register according to British accounting regulations (UK-GAAP).
- A Registered Office is required in the United Kingdom . Usually it is an address of a management company that charges costs. Certain documents, for example minutes of the Annual General Meeting, some in English, must be kept at this address.
- Late reports or not submitted reports to the UK commercial register can result in very high penalties and, under certain circumstances, the compulsory dissolution of the company.
Liability risks
- In a limited company, neither the shareholders nor the directors are generally liable with their private assets. In certain cases, the bodies of the limited company are exposed to various liability risks. The bodies that represent the company externally, the directors, are exposed to the most risks. Insofar as they have made their contributions and do not actually participate in the management, the shareholders are largely free of risks. This applies all the more to the administrative director, who as a pure administrative body is anyway outside the risk sphere, provided that he does not interfere in other tasks in an extremely gross and possibly criminal manner.
- To third parties the personal liability of directors in the case of is Wrongful trading and Fraudulent Trading possible. The Wrongful Trading refers to actions in situations in which the company is being so far into insolvency that the commitments are no longer expected to meet and there are no more ways to save society and thus avert bankruptcy. Wrongful trading is deemed to have occurred when the directors continued to conduct business and did nothing to limit the damage suffered by the creditors, although they knew or should have been aware of the company's financially desolate situation. Fraudulent trading, on the other hand, is also carried out outside of bankruptcy. It occurs when the creditors have been deliberately harmed by actions of the director. In cases of fraud, criminal liability can also be considered.
- According to a ruling by the European Court of Justice (ECJ) on December 10, 2015, the application of Section 64 GmbHG , which is permissible under European law, applies to the director of a limited company. The director of a company incorporated under English or Welsh law is then personally liable for post-bankruptcy payments. This applies to the assets of the Limited in Germany after the opening of insolvency proceedings (Az. C-594/14).
- For tax purposes, a Ltd. operating in Germany the liability risks of § 69 AO or §§ 34, 35 AO.
Limited as general partner
The Limited can also act as a general partner ( general partner ) in a partnership . The resulting Limited & Co. KG is a special form of the limited partnership (KG) in German law, analogous to the GmbH & Co. KG or AG & Co. KG . The liability risk for the people behind the company is limited to the business assets of the Limited and the limited partnership. The private assets of the limited partners are protected insofar as they have made their limited partner contribution and have not withdrawn it.
literature
- Thomas Brinkmeier, Reinhard Mielke: Die Limited (Ltd.). Law - Taxes - Advice. Gabler, Wiesbaden 2007, ISBN 978-3-8349-0435-5 .
- John Cleary: Balance sheets and taxes of the Limited in Germany. (Private Company limited by Shares) (= Die Limited in Germany. Vol. 2). Salzwasser-Verlag, Bremen 2006, ISBN 3-937686-27-4 .
- Klaus Degenhardt: The Limited in Germany. Success model or flop? An inventory four years after "Inspire Art" (= Die Limited in Germany. Vol. 8). 5th, revised edition. Processing status: July 2007. Salzwasser-Verlag, Bremen et al. 2007, ISBN 978-3-86741-069-4 .
- Klaus Degenhardt: The new GmbH law 2010. European university publisher, Bremen 2010, ISBN 978-3-86741-222-3 .
- Wulf Goette : The new GmbH law under the MoMiG. In: Deutsche Richterzeitung . 2007, pp. 313-314.
- Heribert Heckschen (Ed.): Private Limited Company. Establishment, management, taxation in Germany. 2nd edition, legal status February 1, 2007. Memento-Verlag, Freiburg (Breisgau) 2007, ISBN 978-3-939099-08-6 .
- Clemens Just: The English Limited in practice. Including Limited & Co. KG. With form part. 2nd, revised and expanded edition. Beck, Munich 2006, ISBN 3-406-55536-5 .
- Johannes Markert, Klaus Degenhardt: Limited, GmbH or entrepreneurial company? Advice for entrepreneurs taking into account the GmbH reform 2009 (= Die Limited in Germany. Vol. 9). European University Publishing House, Bremen 2009, ISBN 978-3-941482-07-4 .
- Robin Melchior: The English Limited in practice - 2 years after the MoMiG. In: Anwaltsblatt (AnwBl.). 1/2011, vol. 61, no. 1, 2011, pp. 20-22, digitized version (PDF; 5.2 MB) ( memento of July 11, 2012 in the Internet Archive ).
- Wolf-Georg Rings : Corporate Mobility in the European Union - A Flash in the Pan? An empirical Study on the Success of Lawmaking and Regulatory Competition (= University of Oxford Legal Research Paper Series. Paper No. 34/2013 = University of Oslo Faculty of Law Legal Studies Research Paper Series. No. 2013-19). 2013, digitized version (PDF; 1.3 MB) .
- Volker Triebel, Martin Illmer, Wolf-Georg rings, Stefan Vogenauer , Katja Ziegler: English commercial and business law. 3rd, completely revised edition. Deutscher Fachverlag - Fachmedien Recht, Frankfurt am Main 2012, ISBN 978-3-8005-1346-8 .
- Jung, Stefanie / Krebs, Peter / Stiegler, Sascha: Company law in Europe. Manual. Section 12 England, Nomos, Baden-Baden 2019, ISBN 978-3-8329-7539-5 .
Web links
- UK Commercial Register - Companies House
- Federal Ministry of Economics and Technology - Entrepreneurship Portal Limited
- European legal forms - The British and Northern Irish Private Company Limited by Shares (Ltd)
- IHK Frankfurt am Main - leaflet: Establishing a private limited company
- handwerkblatt.de (November 2010): Forced deletion after three years and other risks
Individual evidence
- ^ A b Handwerkstag Baden-Württemberg Tobias Freudenberg: Risks of the British cheap GmbH "Limited" ( Memento from May 7, 2008 in the Internet Archive ) from April 4, 2006
- ↑ a b British Commercial Register (Companies House) Business Register Statistics for April 2009 ( Memento of the original from January 31, 2012 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (PDF file; 54 kB) (accessed June 3, 2009)
- ↑ Companies House Companies Register Activities 2006–2007 ( Memento of the original dated August 16, 2010 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (PDF file; 525 kB)
- ↑ British Commercial Register (Companies House) Booklet Directors and Secretaries Guide ( Memento of the original of July 22, 2008 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (English)
- ↑ a b c d British Commercial Register (Companies House) Booklet Companie Formation ( Memento of the original from October 12, 2008 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (English)
- ↑ The Department for Business, Enterprise and Regulatory Reform UK (BERR) Booklet Tables A, C and E ( Memento of the original from March 17, 2012 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (English; Word file; 73 kB)
- ^ British Commercial Register (Companies House) Booklet Companie Names (English)
- ↑ Office of Public Sector Information (United Kingdom) Companies Act 2006 (English) (PDF file; 2.7 MB)
- ↑ British Commercial Register (Companies House) Frequently asked questions about the Companies Act 2006 ( Memento of the original of July 20, 2008 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (English)
- ↑ British Commercial Register ( Companies House ) Booklet Resolutions ( Memento of the original of September 6, 2008 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (English)
- ↑ British Commercial Register (Companies House) Booklet Accounts and Accounting Reference Date ( Memento of the original dated August 17, 2008 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (English)
- ^ Corporation Tax rates and reliefs. Rates. In: HM Revenue & Customs. Retrieved March 24, 2020 .
- ↑ European Court of Justice judgment of March 9, 1999 - C 212/97
- ↑ European Court of Justice judgment (PDF) of November 5, 2002 - C 208/00 (PDF file; 140 kB)
- ↑ Legal capacity of the Limited, see Federal Court of Justice judgment of March 13, 2003 - Az. VII ZR 370/98
- ↑ European Court of Justice judgment (PDF) of September 30, 2003 - C 167/01 (PDF file; 143 kB)
- ↑ From an Austrian corporate law perspective: Walter Brugger : "The Brexit annihilates the Limited in Austria" in http://profbrugger.at/publ/Brugger_Brexit_vernicht_Limited_SWK_2017.pdf 2017
- ↑ Limited instead of GmbH: Loophole for company formation before Aus orf.at, August 19, 2020, accessed August 19, 2020.
- ↑ Federal Statistical Office of Business Announcements 2006 - Establishments and Closures ( Memento of the original from November 15, 2010 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (accessed September 10, 2008)
- ↑ Federal Statistical Office of Business Notices 2005 - Establishments and Closures ( Memento of the original from November 15, 2010 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. (accessed September 10, 2008)
- ↑ Federal Statistical Office of Commercial Advertisements 2007 - Startups and Closures ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. ( Page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. ( Page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. ( Page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. (accessed September 10, 2008)
- ↑ Federal Statistical Office commercial advertisements - Fachserie 2 Reihe 5 - December and year 2008 ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. ( Page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. ( Page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. ( Page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. (accessed June 3, 2009)
- ↑ a b Bonn Chamber of Commerce and Industry Leaflet Taxation Limited as of April 2007
- ↑ See Wolf-Georg rings: Corporate Mobility in the European Union - A Flash in the Pan? An empirical study of the success of legislation and competition regulation. Oxford Legal Studies Research Paper No. 34/2013 Online
- ↑ Seeger: The consequences of “Brexit” for the British limited company with its administrative headquarters in Germany . In: DStR 2016 . S. 1817 .
- ↑ Advantages and disadvantages of a Limited.
- ↑ See Klaus Segner, Thomas Matuszok: Die Limited or Mini-GmbH? 2008, ISBN 978-3-448-07592-2 or Jürgen E. Leske: Mini-GmbH, Limited or classic GmbH ?: Basics, choice of legal form, model statutes. 2009
- ↑ Comparison portal for the UG and Ltd. (accessed December 29, 2009)
- ↑ a b Berlin Chamber of Commerce and Industry Leaflet: What do I have to consider when founding a Limited (Ltd.)? ( Page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. ( Page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. ( Page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. ( Page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. As of August 2010
- ↑ British Commercial Register (Companies House) Booklet Late Filing Penalties ( Memento of the original of September 13, 2008 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (English)
- ↑ Liability risks with a Limited. ( Memento of the original from September 12, 2010 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.
- ↑ http://curia.europa.eu/juris/document/document.jsf?text=&docid=172885&pageIndex=0&doclang=DE&mode=req&dir=&occ=first&part=1
