GmbH light & Gläubigerschutz

Seit 01.07.2013 besteht die Möglichkeit eine Kapitalgesellschaft in Form einer GmbH mit einem Mindestkapital in Höhe von EUR 10.000,00 auszustatten, wovon EUR 5.000,00 einbezahlt werden müssen.  Der Gesetzgeber möchte damit die Gründung von GmbH‘s forcieren, bekräftigt aber im selben Atemzug die Wichtigkeit des Gläubigerschutzes und will diesen auch verschärfen.  Was bedeutet dies im Klartext für Sie als angehender Geschäftsführer oder Gesellschafter einer GmbH light? Ist es für Sie wirklich Vorteilhaft Ihr Unternehmen in Form einer GmbH zu führen oder können Sie der Versuchung Geschäftsführer einer GmbH zu werden einfach nicht widerstehen? Wir möchten Sie mit diesem Blogeintrag auf Risiken aufmerksam machen, die eine GmbH mit sich bringen könnte. ACHTUNG, eine Kapitalgesellschaft mit geringer Kapitalausstattung kann für Sie zu einem nicht kalkulierbaren Risiko werden. Um dies zu vermeiden, sollten Sie bei der Rechtsformwahl folgende Aspekte berücksichtigen.

Administration, Buchhaltung, Kontrollsysteme

Um eine GmbH zu gründen, bedarf es eines Gesellschaftsvertrages,  der Bestellung der ersten Geschäftsführer, der Einlagenleistung, des Firmenbucheintrages und schließlich der Veröffentlichung  in der Ediktsdatei. Dabei fallen grundsätzlich Notariatskosten, Rechtsanwaltskosten und Steuerberatungskosten an.

Weiters ist der Geschäftsführer einer GmbH dazu verpflichtet, das Rechnungswesen (doppelte Buchhaltung, Kostenrechnung)  und ein internes Kontrollsystem (IKS) aufzubauen, zu warten und zu führen. Dies ist mit erheblichem organisatorischem, zeitlichem und finanziellem Aufwand verbunden. Natürlich kann die Buchhaltung und Bilanzierung an den Wirtschaftsberater ausgelagert werden, jedoch sind das interne Kontrollsystem und die Grundaufzeichnungen vom Unternehmen selbst zu erstellen. Wird diesen gesetzlichen Pflichten seitens des Geschäftsführers nicht nachgekommen, kann es zu persönlichen Haftung führen, da der Sorgfaltsmaßstab eines ordentlichen Geschäftsmannes nicht eingehalten wurde.

Geschäftsführerhaftung, Haftungsdurchgriffe auf Gesellschafter bei Unterkapitalisierung

Wie bereits ausgeführt, besteht bei Verletzung der Geschäftsführungspflichten für die betroffenen Geschäftsführer eine Haftung zur ungeteilten Hand für den daraus entstandenen Schaden.

Die Gesellschafter hingegen haften für die Schulden der GmbH grundsätzlich nicht. Unter besonderen Voraussetzungen wird aber der Haftungsdurchgriff auf die Gesellschafter zugelassen. Ein mit der GmbH light in Verbindung zu bringender Haftungsdurchgriffsgrund ist die qualifizierte Unterkapitalisierung der Gesellschaft. Darunter ist eine Eigenkapitalausstattung durch die Gesellschafter zu verstehen, die im Verhältnis zum Geschäftsumfang von vornherein eindeutig unzureichend ist, sodass eine besondere Gefährdung der Gläubiger  besteht. Demnach wird eine mit EUR 5.000,00 oder 10.000,00 ausgestattete GmbH regelmäßig unterkapitalisiert sein, was zur vollen persönlichen Haftung der Gesellschafter führen kann. Die weit verbreitete Auffassung, eine GmbH könne das Privatvermögen eines Gesellschafters schützen, stimmt für die GmbH light grundsätzlich nicht, da nur eine mit genügend Kapital ausgestattete GmbH den Gesellschafter vor dem Haftungsdurchgriff aufgrund von Unterkapitalisierung schützt. Auch die Judikatur tendiert in diese Richtung und stellt den Gläubigerschutz in den Vordergrund.

Zusammenfassend kann festgehalten werden, dass die GmbH light auf den ersten Blick ein Schnäppchen für jeden Unternehmer ist,  bei näherer Betrachtung aber hohe Kosten und Risiken in sich trägt. In diesem Sinn hoffen wir, dass Ihnen ein „light“ aufgegangen ist und Ihre Unternehmung noch lange leuchten wird.

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  59. Bedeutet das also wirklich, dass die neue GmbH Light in Österreich nur ein Trojanisches Pferd ist, dass uns die Wirtschaftskammer untergeschoben hat, um die Gläubiger besser zu schützen?
    Ich hätte das bisher so verstanden, dass man in Österreich mit der verringerten Stammeinlage der neuen GmhH Light nur das nachbessert, was in anderen EU Ländern schon lange üblich ist…

    • Sehr geehrter Herr Föhringer,

      als Trojanisches Pferd der Wirtschaftskammer würde ich die GmbH light nicht bezeichnen, da grundsätzlich sämtliche Informationen dem Rechtsanwender zugänglich sind.

      Natürlich verwundert es mich, dass in der öffentlichen Diskussion die mit der GmbH light verbundenen Risiken bzw. Nachteile leider nicht oder zu unpräzise thematisiert werden. Diese Informationen erhält man bei Fachvorträgen im Rahmen der Steuerberaterausbildung oder ähnlichen entgeltlichen facheinschlägigen Veranstaltungen.

      Sollten Sie zu diesem Thema weitere Informationen benötigen oder Fragen haben, lade ich Sie gerne auf ein kostenloses Erstberatungsgespräch in Maria Enzersdorf (Südstadt) oder in Klagenfurt ein.

      Bei weiteren Fragen oder Anmerkungen, bitten wir Sie uns zu kontaktieren.

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