有限责任公司 (德语国家)

有限責任公司（德語：Gesellschaft mit beschränkter Haftung，簡稱GmbH、GesmbH或Ges.m.b.H.）是一種公司的形式，常見於德国、奥地利、瑞士及其他中欧國家。有限責任公司強調其對外所負的經濟責任，以出資者所投入的資金為限[1][2]。

歷史

德國是在1892年訂定有關有限責任公司的法令，奧地利則是在1906年。這些法律提出了「有限責任」的概念，其他國家也開始訂定有關有限公司的法令[3]，不過英國以往已有有限公司的概念。

有限責任公司的簡稱GmbH，其變體包括有mbH（用在公司名稱中已有Gesellschaft的情形）及針對非營利組織的gGmbH（德語：gemeinnützige GmbH）。

GmbH是德國最常見的公司形式，另一個公司形式AG（德語：Aktiengesellschaft）相當於股份有限公司，但其組織及運作都比GmbH要複雜許多[4][5]。

参见

參考資料

  1. ^ 存档副本. [2011-11-14]. （原始内容存档于2021-03-19）. 
  2. ^ 存档副本. [2011-11-14]. （原始内容存档于2011-08-31）. 
  3. ^ Limited Liability Company Reporter. Historical Background of the Limited Liability Company. [2008-08-18]. （原始内容存档于2001-06-04）. 
  4. ^ Müller, Klaus J. The GmbH: a guide to the German limited liability company （页面存档备份，存于互联网档案馆） Beck, 2006 ISBN 9789041124449
  5. ^ Rutow, Lange Doing Business in Germany （页面存档备份，存于互联网档案馆） 2008

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