“Ukuhlola izinhlobo ezahlukene zezinkampani eJalimane – Isipiliyoni esicebile nesihlukahlukene! »
Isingeniso
IJalimane iyizwe elicebile ngokwehlukahlukana nomlando. Kunezinhlobo eziningi zezinkampani eJalimane, ngayinye inezici zayo kanye nezinzuzo zayo. Izinhlobo eziyinhloko zezinkampani eJalimane yizinkampani zezikweletu ezinomkhawulo (GmbH), izinkampani ezikhawulelwe zomphakathi (AG), ubambiswano olulinganiselwe (KG) nezinkampani zezikweletu ezingenamkhawulo (GmbH & Co. KG). Ngayinye yalezi zinhlobo zezinkampani inezinzuzo zayo kanye nokubi futhi ingasetshenziselwa izinhlobo ezahlukene zamaphrojekthi. Kulesi sihloko, sizobheka izinhlobo ezahlukene zezinkampani eJalimane kanye nezinzuzo zazo kanye nokubi.
Izinhlobo ezahlukene zezinkampani e-Germany: Isethulo sezinhlobo ezahlukene zezinkampani e-Germany, okuhlanganisa nezinkampani zezikweletu ezinomkhawulo, ubudlelwano obunomkhawulo ngamasheya nezinkampani ezikhawulelwe zomphakathi.
EJalimane, kunezinhlobo ezimbalwa zezinkampani ezingasetshenziswa ukuhlangabezana nezidingo zebhizinisi. Izinhlobo eziyinhloko zezinkampani eJalimane yizinkampani ezibophezelekile ezikhawulelwe (GmbH), ubudlelwano obunomkhawulo ngamasheya (KGaA) kanye nezinkampani ezikhawulelwe zomphakathi (AG). Ngayinye yalezi zinhlobo zezinkampani inezici zayo kanye nezinzuzo zayo.
Izinkampani zezikweletu ezinomkhawulo (i-GmbH) yizinkampani zezikweletu ezinomkhawulo ezivame ukusetshenziswa ngamabhizinisi amancane naphakathi nendawo. Abanikazi bamasheya abanasibopho somuntu siqu ngezikweletu zenkampani futhi isikweletu sabo silinganiselwe ekutshaleni kwabo imali enkampanini. Ama-GmbH avame ukusetshenziswa yizinkampani ezingafakwanga ohlwini lwe-stock exchange futhi ezingadingi imali enkulu.
Ubambiswano olukhawulelwe ngamasheya (i-KGaA) yizinkampani ezibophezelekayo ezinomkhawulo ezivame ukusetshenziswa izinkampani ezisohlwini lwe-stock exchange. Abanikazi bamasheya banesibopho sezikweletu zenkampani, kodwa isikweletu sabo silinganiselwe ekutshaleni kwabo imali enkampanini. Ama-KGaA avame ukusetshenziswa izinkampani ezidinga imali enkulu futhi zidayiswa esidlangalaleni.
Izinkampani ezilinganiselwe zomphakathi (AG) yizinkampani ezibophezelekile ezikhawulelwe ezivame ukusetshenziswa izinkampani ezisohlwini lwe-stock exchange. Abanikazi bamasheya banesibopho somuntu siqu ngezikweletu zenkampani futhi isikweletu sabo asinqunyelwe. Ama-AG avame ukusetshenziswa izinkampani ezidinga imali enkulu futhi zidayiswa esidlangalaleni.
Sengiphetha, kunezinhlobo ezimbalwa zezinkampani eJalimane ezingasetshenziswa ukuhlangabezana nezidingo zebhizinisi. Izinhlobo eziyinhloko zezinkampani eJalimane yizinkampani ezibophezelekile ezikhawulelwe (GmbH), ubudlelwano obunomkhawulo ngamasheya (KGaA) kanye nezinkampani ezikhawulelwe zomphakathi (AG). Ngayinye yalezi zinhlobo zezinkampani inezici zayo kanye nezinzuzo zayo futhi ingasetshenziswa ukuhlangabezana nezidingo zebhizinisi.
Izinzuzo kanye nokubi kwezinhlobo ezahlukene zezinkampani eJalimane: Ukuhlaziywa kwezinzuzo kanye nokubi kwezinhlobo ezahlukene zezinkampani eJalimane, okuhlanganisa izinzuzo zentela, izibopho zabanikazi bamasheya kanye nezibopho zomthetho.
Izinkampani eJalimane zihlelwe ngezindlela zomthetho eziningi, ngayinye inezinzuzo zayo kanye nokubi. Izinhlobo eziyinhloko zezinkampani eJalimane yizinkampani ezibophezelekile ezikhawulelwe (i-GmbH), izinkampani ezikhawulelwe zomphakathi (AG), ubudlelwano obunomkhawulo ngamasheya (KGaA) kanye nobambiswano olujwayelekile (GbR).
Izinkampani zezikweletu ezinomkhawulo (i-GmbH) zivame kakhulu eJalimane. Izinzuzo zalolu hlobo lwenkampani ukuthi inikeza isikweletu esilinganiselwe kubanikazi bamasheya, okusho ukuthi izimpahla zabo azikho engcupheni uma kwenzeka uqolwa. Ngaphezu kwalokho, abanikazi bamasheya abanasibopho sezikweletu zenkampani. Abanikazi bamasheya nabo bakhululiwe ezibophweni ezithile ezingokomthetho, ezinjengokushicilelwa kwama-akhawunti onyaka. Ububi balolu hlobo lwenkampani ukuthi ikhonjelwe ezintela eziphezulu kunezinye izinhlobo zezinkampani nokuthi idinga imali encane engu-€25 ukuze idalwe.
Izinkampani ezikhawulelwe zomphakathi (AG) ziwuhlobo lwenkampani olunikeza isikweletu esilinganiselwe kubanikazi bamasheya kanye nokuvikela okukhulu kwempahla yomuntu siqu. Izinzuzo zalolu hlobo lwenkampani ukuthi inikeza ukuvikelwa okukhulu kwezimpahla zomuntu siqu zabanikazi bamasheya futhi ingaphansi kwezintela eziphansi kunezinye izinhlobo zezinkampani. Ububi ukuthi kudinga imali encane engu-€50 ukuze kudalwe futhi kungaphansi kwezibopho zomthetho eziqinile, njengokushicilelwa kwama-akhawunti onyaka.
Ubambiswano olukhawulelwe ngamasheya (i-KGaA) luwuhlobo lwenkampani olunikeza isikweletu esilinganiselwe kubanikazi bamasheya kanye nokuvikela okukhulu kwempahla yomuntu siqu. Izinzuzo zalolu hlobo lwenkampani ukuthi inikeza ukuvikelwa okukhulu kwezimpahla zomuntu siqu zabanikazi bamasheya futhi ingaphansi kwezintela eziphansi kunezinye izinhlobo zezinkampani. Ububi ukuthi kudinga imali encane engu-€75 ukuze kudalwe nokuthi kungaphansi kwezibopho zomthetho eziqinile, njengokushicilelwa kwama-akhawunti onyaka.
I-General Partnerships (GbR) iwuhlobo lwenkampani olunikeza isikweletu esingenamkhawulo kubanikazi bamasheya kanye nokuvikela okukhulu kwempahla yomuntu siqu. Izinzuzo zalolu hlobo lwenkampani ukuthi inikeza ukuvikelwa okukhulu kwezimpahla zomuntu siqu zabanikazi bamasheya futhi ingaphansi kwezintela eziphansi kunezinye izinhlobo zezinkampani. Okubi ukuthi kudinga imali encane engu-€10 ukuze kudalwe nokuthi kungaphansi kwezibopho zomthetho eziqinile, njengokushicilelwa kwama-akhawunti onyaka.
Sengiphetha, uhlobo ngalunye lwenkampani eJalimane lunezinzuzo zalo kanye nokubi. Abaninimasheya kufanele bacabangele izibopho zabo ezingokomthetho nezibopho, kanye nezinzuzo zentela ezinikezwa uhlobo ngalunye lwenkampani, ngaphambi kokukhetha uhlobo lwenkampani olulungele bona.
Izibopho zomthetho zezinhlobo ezahlukene zezinkampani eJalimane: Ukuhlaziywa kwezibopho ezingokomthetho zezinhlobo ezahlukene zezinkampani eJalimane, okuhlanganisa izibopho zokubala kanye nezibopho zokubika intela.
EJalimane, izibopho zomthetho zezinhlobo ezahlukene zezinkampani zilawulwa umthetho wenkampani waseJalimane. Izibopho zomthetho eziyinhloko zezinkampani zaseJalimane yilezi:
1. Ukugcinwa kwamabhuku: Izinkampani zaseJalimane kudingeka ukuthi zigcine amabhuku ama-akhawunti ngokuhambisana nezimiso zokubala ezamukelwa ngokuvamile (GAAP). Izinkampani zaseJalimane kufanele futhi zithumele izitatimende zezimali zonyaka ku-Federal Financial Markets Authority (BaFin).
2. Isimemezelo sentela: Izinkampani zaseJalimane kudingeka ukuthi zifake izimemezelo zentela zonyaka neziphathimandla zentela zaseJalimane. Izinkampani zaseJalimane kufanele futhi zikhokhe intela enzuzweni yazo kanye nemali engenayo.
3. Ezinye izibopho zomthetho: Izinkampani zaseJalimane kudingeka zithobele imithetho nezimiso zaseJalimane, ikakhulukazi ngokuphathelene nokuvikelwa kwedatha, ukuvikelwa kwemvelo nokuvikelwa kwabathengi. Izinkampani zaseJalimane kufanele futhi zithobele imithetho nemithetho yaseYurophu, ikakhulukazi mayelana nokuncintisana nokuvikelwa kwabathengi.
Ngaphezu kwalokho, izinkampani zaseJalimane kudingeka zithobele izibopho ezingokomthetho eziqondene nohlobo ngalunye lwenkampani. Isibonelo, izinkampani zezikweletu ezikhawulelwe (i-GmbH) kufanele zifake izimemezelo zonyaka neziphathimandla zentela zaseJalimane futhi zithumele izitatimende zezimali zonyaka ku-Federal Authority Yezimakethe Zezezimali (BaFin). Izinkampani zesitoko esihlangene (AG) kumele nazo zifake izimemezelo zonyaka neziphathimandla zentela zaseJalimane futhi zithumele izitatimende zezimali zonyaka ku-Federal Authority Yezimakethe Zezezimali (BaFin). Ubambiswano olukhawulelwe ngamasheya (i-KGaA) kufanele futhi lufake izimemezelo zonyaka neziphathimandla zentela zaseJalimane futhi luthumele izitatimende zezimali zonyaka ku-Federal Financial Markets Authority (BaFin).
Sengiphetha, izinkampani zaseJalimane kudingeka ukuthi zihambisane nenani lezibopho zomthetho, ikakhulukazi mayelana nokubalwa kwezimali kanye nokubikwa kwentela. Izibopho ezingokomthetho eziqondene nohlobo ngalunye lwenkampani kufanele nazo zihlonishwe.
Izinhlobo ezahlukene zezinkampani eJalimane kanye nemithelela yazo kubatshalizimali bakwamanye amazwe: Ukuhlaziywa kwemithelela yezinhlobo ezahlukene zezinkampani eJalimane kubatshalizimali bakwamanye amazwe, okuhlanganisa imikhawulo yokutshalwa kwezimali kanye nezibopho zentela.
EJalimane, kunezinhlobo ezimbalwa zezinkampani ezingasetshenziswa abatshalizimali bakwamanye amazwe ukutshala imali ezweni. Ngayinye yalezi zinhlobo zezinkampani inemithelela yayo kubatshalizimali bakwamanye amazwe, ikakhulukazi mayelana nemikhawulo yokutshalwa kwezimali kanye nezibopho zentela.
Ifomu lokuqala lenkampani eJalimane yinkampani yezikweletu ezinomkhawulo (GmbH). I-GmbH yinkampani enesibopho esilinganiselwe ephethwe umphathi oyedwa noma ngaphezulu. Abatshalizimali bakwamanye amazwe bangatshala ku-GmbH ngokunikela ngezimali noma ngokuthenga amasheya. Abatshalizimali bakwamanye amazwe kudingeka babheke imikhawulo ebekwe umthetho waseJalimane ekutshalweni kwezimali kwamanye amazwe, ikakhulukazi maqondana nenani lemali abangayitshala kanye nohlobo lomsebenzi i-GmbH engakwazi ukuwenza. Abatshalizimali bakwamanye amazwe nabo kudingeka bakhokhe izintela enzuzweni yabo kanye nezabelo zabo.
Uhlobo lwesibili lwenkampani eJalimane yinkampani elinganiselwe yomphakathi (AG). I-AG yinkampani enesibopho esilinganiselwe ephethwe ibhodi labaqondisi. Abatshalizimali bakwamanye amazwe bangatshala ku-AG ngokuthenga amasheya. Abatshalizimali bakwamanye amazwe kudingeka bathobele imikhawulo ebekwe umthetho waseJalimane ekutshalweni kwezimali kwamanye amazwe, ikakhulukazi maqondana nenani lezimali abangatshala kuzo kanye nohlobo lomsebenzi u-AG angawenza. Abatshalizimali bakwamanye amazwe nabo kudingeka bakhokhe izintela enzuzweni yabo kanye nezabelo zabo.
Uhlobo lwesithathu lwenkampani eJalimane ukubambisana okulinganiselwe ngamasheya (KGaA). I-KGaA yinkampani enesibopho esilinganiselwe ephethwe umphathi oyedwa noma ngaphezulu kanye nebhodi labaqondisi. Abatshalizimali bakwamanye amazwe bangatshala imali ku-KGaA ngokuthenga amasheya. Abatshalizimali bakwamanye amazwe kudingeka bathobele imikhawulo ebekwe umthetho waseJalimane wokutshalwa kwezimali kwamanye amazwe, ikakhulukazi maqondana nenani lemali abangayitshala kanye nohlobo lomsebenzi i-KGaA engakwazi ukuwenza. Abatshalizimali bakwamanye amazwe nabo kudingeka bakhokhe izintela enzuzweni yabo kanye nezabelo zabo.
Ekugcineni, ifomu lesine lenkampani eJalimane i-General Partnership (GbR). I-GbR yinkampani enesibopho esilinganiselwe ephethwe uzakwethu oyedwa noma ngaphezulu. Abatshalizimali bakwamanye amazwe bangatshala ku-GbR ngokunikela ngezimali noma ngokuthenga amasheya. Abatshalizimali bakwamanye amazwe kudingeka bathobele imikhawulo ebekwe umthetho waseJalimane ekutshalweni kwezimali kwamanye amazwe, ikakhulukazi maqondana nenani lemali abangayitshala kanye nohlobo lomsebenzi i-GbR engakwazi ukuwenza. Abatshalizimali bakwamanye amazwe nabo kudingeka bakhokhe izintela enzuzweni yabo kanye nezabelo zabo.
Sengiphetha, abatshalizimali bakwamanye amazwe abafisa ukutshala imali eJalimane kufanele bazi ngemithelela yezinhlobo ezahlukene zezinkampani eJalimane, ikakhulukazi mayelana nemikhawulo yokutshalwa kwezimali kanye nezibopho zentela. Abatshalizimali bakwamanye amazwe kufanele futhi baqaphele imithetho nemithetho yaseJalimane elawula ukutshalwa kwezimali kwamanye amazwe kanye nezibopho zentela.
Izinhlobo ezahlukene zezinkampani eJalimane nemithelela yazo emabhizinisini omhlaba: Ukuhlaziywa kwemithelela yezinhlobo ezahlukene zezinkampani eJalimane kumabhizinisi amazwe ngamazwe, okuhlanganisa imikhawulo yokutshalwa kwezimali kanye nezibopho zentela.
EJalimane, kunezinhlobo ezimbalwa zezinkampani ezingasetshenziswa izinkampani zamazwe ngamazwe emisebenzini yazo yebhizinisi. Ngayinye yalezi zinhlobo zezinkampani inemithelela yayo ebhizinisini lamazwe ngamazwe, ikakhulukazi mayelana nemikhawulo yokutshalwa kwezimali kanye nezibopho zentela.
Ifomu lokuqala lenkampani eJalimane yinkampani yezikweletu ezinomkhawulo (GmbH). I-GmbH yinkampani enesibopho esilinganiselwe ephethwe uzakwethu oyedwa noma ngaphezulu. Ozakwethu banesibopho sokutshala izimali zabo kuphela futhi abanasibopho sezikweletu zobambiswano. Ukutshalwa kwezimali ku-GmbH kukhawulelwe enanini elingashintshi futhi ngeke kukhushulwe ngaphandle kwemvume yabanye ozakwethu. Izinkampani zamazwe ngamazwe ezitshala imali ku-GmbH kufanele futhi zithobele izibopho zentela ezisebenza e-Germany.
Uhlobo lwesibili lwenkampani eJalimane yinkampani elinganiselwe yomphakathi (AG). I-AG yinkampani ebophezelekile elinganiselwe ephethwe ibhodi yabaqondisi futhi amasheya ayo asohlwini lwe-stock exchange. Ukutshalwa kwezimali ku-AG akunamkhawulo futhi kunganyuswa ngaphandle kwemvume yabanye abaninimasheya. Izinkampani zamazwe ngamazwe ezitshala imali ku-AG kumele nazo zithobele izibopho zentela ezisebenza e-Germany.
Uhlobo lwesithathu lwenkampani eJalimane ukubambisana okulinganiselwe ngamasheya (KGaA). I-KGaA yinkampani enesibopho esilinganiselwe ephethwe uzakwethu oyedwa noma abaningi abanomkhawulo futhi amasheya ayo asohlwini lwe-stock exchange. Ukutshalwa kwezimali ku-KGaA kukhawulelwe enanini elingashintshi futhi ngeke kukhushulwe ngaphandle kwemvume yabanye ozakwethu abanomkhawulo. Izinkampani zamazwe ngamazwe ezitshala imali ku-KGaA kumele nazo zithobele izibopho zentela ezisebenza eJalimane.
Ekugcineni, ifomu lesine lenkampani eJalimane i-General Partnership (GbR). I-GbR yinkampani enesibopho esilinganiselwe ephethwe uzakwethu oyedwa noma ngaphezulu. Ukutshalwa kwezimali ku-GbR kukhawulelwe enanini elingashintshi futhi ngeke kukhushulwe ngaphandle kwemvume yabanye ozakwethu. Izinkampani zamazwe ngamazwe ezitshala imali ku-GbR kumele nazo zithobele izibopho zentela ezisebenza e-Germany.
Sengiphetha, izinkampani zamazwe ngamazwe ezifisa ukutshala imali eJalimane kufanele zicabangele imiphumela yezinhlobo ezahlukene zezinkampani ezikhona. Ukutshalwa kwezimali ohlotsheni ngalunye lwenkampani kungaphansi kwemikhawulo futhi izinkampani kufanele zithobele izibopho zentela ezisebenza eJalimane.
Isiphetho
Sengiphetha, kusobala ukuthi iJalimane inikeza izinhlobo ezahlukene zezinkampani ukuhlangabezana nezidingo zebhizinisi. Uhlobo ngalunye lwenkampani lunobuhle kanye nokubi kwalo futhi kubalulekile ukuqonda umehluko phakathi kwabo ngaphambi kokukhetha uhlobo lwenkampani olufanele kakhulu lwebhizinisi lakho. Izinkampani zaseJalimane zingazuza ekuvikelekeni nasekuzinzeni okuhlinzekwa yizinhlobo ezahlukene zezinkampani, futhi ngaleyo ndlela zingagxila ekukhuleni nasekuthuthukisweni kwazo.
