Social obligation
Social obligations are the obligations of a society towards its shareholders from the membership relationship . In contrast, social claims describe the claims of society towards its shareholders from the membership relationship.
The social obligations include the distribution of profits ( § 121 HGB for the oHG) or the obligation to reimburse expenses in the context of management ( § 110 HGB for the oHG or § 713 BGB in conjunction with § 670 BGB for the GbR).
Demarcation
In the internal relationship of a society, apart from the social obligations and social claims, there are also individual claims and obligations. These are claims and obligations between the individual shareholders.
Social obligations are to be distinguished from third party obligations . These are obligations of shareholders that do not arise from the corporate relationship, but from other legal transactions concluded between the company and the shareholders, for example the right to payment of the purchase price from a purchase contract concluded between the company and the respective shareholder. Here, the individual partner acts as an outside third party to the company.
Web links
- The internal relationship at GbR, OHG mindmap, juraLIB.de, accessed on July 21, 2017
Individual evidence
- ↑ Florian Jacoby : Legal Relationships Between Society and Partners Lecture Commercial and Corporate Law / Internal Relationships, slide 319
- ^ Hueck, Windbichler: Corporate Law. Publishing House CH Beck, 21st edition, Munich 2008
- ^ Social obligations Rechtslexikon.net, accessed on July 21, 2017
- ^ Georg Bitter : Corporate Law . Verlag Franz Vahlen, 2nd edition, Munich 2013