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Zusammenfassung BWL Lernfeld 9 - Kaufmannsarten und Handelsregister

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Diese Zusammenfassung beinhaltet die Themen Kaufmannsarten und Handelsregister. Es wird unter 3 verschiedenen Kaufmannsarten unterschieden, die jeweils ins Handelsregister eingetragen werden. Ins Handelsregister werden Informationen wie z. B. Firma, Kapital, Vertretung etc. eingetragen. Es gibt die Abteilung A für Einzelunternehmer und Abteilung B für Kapitalgesellschaften sowie die rechtliche Wirkung.

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Document information

Uploaded on
April 17, 2023
Number of pages
4
Written in
2022/2023
Type
Summary

Subjects

  • kaufmann
  • hgb
  • gmbh
  • handelsregister
  • formkaufleute
  • istkaufleute
  • kannkaufleute
  • gewerbe
  • deklaratorisch
  • konstitutiv

Content preview

-
U
>




B
>




W
Kapitalgesellschaften (GmbH, AG) Gewerbebetreibende (außer Kap. ges.) Land und Forstwirt
j
§§ 7 GmbHG + § 36 AktG § 1 HGB § 3 HGB




.
.
AG
Mit kfm. Organisation Ohne kfm. Organisation
OHG
B


rij Formkaufleute
(kauft. Kraft Rechtsformen
8.




B
Istkaufleute
8
Kannkaufleute (Eintragungswahlrecht)




D
Eintrag ins HR Eintrag ins HR Eintrag ins HR Kein HR-Eintrag
(Konstitutiv) (deklaratorisch) (Konstitutiv)


HGB gilt BGB gilt



Kaufmann nach HGB Nicht - Kaufmann
(Kleingewerbetreibender)
Konstitutiv: rechtserzeugend - Tatsache wird erst durch Eintrag rechtsgültig
Deklaratorisch: rechtsbezeugend, Tatsache war schon vor der Eintragung rechtsgültig Antonial
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