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  • Allgemeine Wirtschaftslehre
  • Allgemeine Wirtschaftslehre
  • Allgemeine Wirtschaftslehre
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Zusammenfassung Rechtsformen im Detail

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2026/2027 Written for academic year
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Allgemeine Wirtschaftslehre
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Allgemeine Wirtschaftslehre
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Kompakte Lernübersicht zu den wichtigsten Rechtsformen, ihren Merkmalen, der Haftung und dem Kapital für die Ausbildung und IHK-Prüfung.

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Lernübersicht: Rechtsformen im Detail

1. Warum ist die Rechtsform wichtig?

Sie bestimmt:
 Kapitalbedarf
 Haftung
 Geschäftsführung
 Vertretung
 Gewinn- und Verlustverteilung
 Buchführung
 Handelsregistereintragung

2. Unternehmensformen

2.1. Einzelunternehmen:
 1 Inhaber
 keine Mindestkapitaleinlage
 Gründung einfach
 Geschäftsführer: Inhaber
 Vertretung: Inhaber

Haftung Handelsregister Zusatz bei Eintragung
 unbeschränkt  Kaufmann  Pflicht  e.K.
 persönlich  Kleingewerbe  freiwillig  e.Kfm.
 mit Privatvermögen  e.Kfr.

Vorteile  schnelle Entscheidungen
 einfacher Start
 gesamter Gewinn gehört dem Inhaber
Nachteile  volle Haftung
 Eigenkapital begrenzt

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October 23, 2026
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  • rechtsformen einzelunternehmen gbr ohg kg gmb

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