Capital portfolio companies referred to as capital company is " company " symmetrical, refers to one or several to meet the legal requirements of the minimum registered capital as capital of a natural or legal person incorporated company, which in turn were limited liability company ( Gesellschaft MIT beschraenkter Haftung, GmbH ) and ( Aktiengesellschaft, shares of the company AG ) the two kinds of basic forms, namely domestic usually refer to the modern enterprise system and the basic mode. In capital portfolio companies, capital plays a decisive role.
The capital of the company is strong,Production House its credit is better; shareholder 's personal popularity, credit and corporate credit. Capital portfolio companies to provide condition, emphasize capital combination.
The characteristics of capital portfolio companies
Capital portfolio companies with limited liability company as
representative. Its characteristic is:
First, with the strongest legal sex. Company credit is the property of the company, under normal circumstances, the shareholders of the company to the company's creditors irresponsible, special circumstances exist.
In second, the transfer of shares is relatively easy, in principle is not restricted, special circumstances exist.
Third, separation of enterprise ownership and enterprise operation. Since the company has openness, the large number of shareholders,bridgestone shareholders meetings convening the meeting difficulties, and high cost, so that the shareholder direct company, may not be able to face the market vary from minute to minute, the company operating the impossible to develop. The shareholders are shareholders of the general assembly serves as director of the situation, although elected directors shareholders bear company, but the identity has become a company director.
One company is a natural person, capital portfolio companies and registered society is a legal person; person is secured personal in nature, i.e. to of all personal property as collateral, bankruptcy, all personal number, which is also known as the bear unlimited liability; capital portfolio companies is the capital guarantee character, once the bankruptcy, with all registered capital number, not involving personal property. According to the German Agency statistics,MotoGP individual enterprises in handicraft industry, trade and intermediary in the retail sector accounted for the vast majority ( in Germany in restaurants, hotels, small shops are mostly individual enterprises ); and the focus of the company in the field of industry and wholesale industry.
Capital portfolio company tax
Capital portfolio companies main tax included:
( 1) enterprise income tax, the tax rate is 25% (
Koerperschaftssteuer );
( 2) sales tax ( Gewerbesteuer ), the actual tax rate varies from region to region approximately 17% to 21%;
( 3) solidarity surcharge ( Solidaritaetszuschlag ), the tax base for the company should pay income tax on the tax, the tax rate is 5.5%.
Editor this paragraph
Capital company and other types of company's difference
In accordance with the established credit basis for the standard
can be divided into personal company, company capital company,
people and capital company. People of company and capital portfolio
companies differ in that, in the company of one or more
shareholders to own all the property of the company responsible for
the debts.
One company is a natural person, capital portfolio companies and registered society is a legal person; person is secured personal in nature,wireless keyboards i.e. to of all personal property as collateral, bankruptcy, all personal number, which is also known as the bear unlimited liability; capital portfolio companies is the capital guarantee character, once the bankruptcy, with all registered capital number, not involving personal property. According to the German Agency statistics, individual enterprises in handicraft industry, trade and intermediary in the retail sector accounted for the vast majority of people; company focused on industrial areas and wholesale industry.
Limited liability company is a kind of capital portfolio companies, also has a personal company characteristics. Its capital lies in: the registered capital of the company to pay equity is the sum of all shareholders, shareholders in cash and property is limited, not to credit and labor capital, shareholders must use its own contribution to the company. Their combined performance in: shareholder is based on mutual trust and together, between the shareholders is related more closely, the transfer of shares, must obtain the consent from other shareholders.

