Participatory participation
The participation is defined as a special form of a silent participation in a company . It is a form of equity financing .
The shareholder does not become a partner. Special features of a participation are a 100 percent repayment of the contributed equity and a predetermined minimum return . The participant does not participate in the loss, but only in the profit ( Section 231 (2 ) HGB ). The equity capital brought in by the partners is secured by zero bonds from a well-known bank at nominal value and the minimum return by special savings reserves.
It is characteristic of the concept and nature of a legal partnership that the remuneration does not - or not only - consist of a fixed periodic amount, but rather a share of the company's success.
See also
Web links
- Willi Winter: The atypical silent participation in one's own GmbH after the tax reform Structural tax advice - Edition 03/2001, p. 104
- Legal forms for equity financing IHK Munich and Upper Bavaria, 2006
Individual evidence
- ↑ BFH, judgment of June 22, 2010 - Az.IR 78/09 margin no. 23
