Veräußerung / Vererbung von Gesellschaftsanteilen
GmbH / entrepreneurial company (limited liability)
If you wish to sell shares in a GmbH or limited liability company (haftungsbeschränkt), a notarized contract is always required. In particular, this must regulate
- How many shares you transfer
- How high the purchase price should be or whether the shares should be given away
- In the case of a gift: if applicable, the reservation of usufruct and/or a right of reclaim
- The economic transfer, in particular the transfer of the right to draw profits
- The date of payment of the purchase price
- If necessary, a condition precedent according to which the shares are only transferred in rem when the seller has received the purchase price (this is safer for the seller)
If a shareholder dies, the management must submit a new list of shareholders to the commercial register. We will also be happy to advise you on this.
GbR, oHG, KG
Wenn Sie Anteile an einer Gesellschaft bürgerlichen Rechts (GbR), offenen Handelsgesellschaft (oHG) oder Kommanditgesellschaft (KG) veräußern möchten, ist hierfür kein notariell beurkundeter Vertrag erforderlich. Sollten Sie dennoch eine Beurkundung oder auch nur den Entwurf eines schriftlichen Vertrages wünschen, stehen wir Ihnen hierfür selbstverständlich gern zur Verfügung. Bei einer oHG oder KG ist der Gesellschafterwechsel (aufgrund Vertrages oder aufgrund Erbfolge) immer durch eine notariell beglaubigte Anmeldung zum Handelsregister anzumelden. Für den Entwurf der Registeranmeldung und die Beglaubigung stehen wir Ihnen ebenfalls gern zur Verfügung.
Purchase of an entire company or significant parts of it
The purchase of an entire company is possible in two ways in particular:
- You can acquire all shares in the parent company (so-called share deal)
- You can acquire all assets and assets of the company in a single contract (so-called asset deal)
The acquisition of shares (share deal) is often simpler, as in the case of a direct acquisition of assets (asset deal) these must be designated with sufficient precision (usually individually). Tax considerations also play a role in the choice of transfer form; you should consult your tax advisor on this.
If you buy or sell an entire company or - in the case of a share deal - a significant shareholding (especially over 50 percent), further regulations may be useful. This applies in particular to the following areas:
- Guarantees and disclaimers
- Takeover of employees
- Assumption of contracts
- More detailed accrual of liabilities, taxes and social security contributions
- Purchase price adjustment in the event of subsequent changes, for example due to an external tax audit
- Non-compete clause
- Communicating the company takeover to employees and the public
- If applicable, further activities of the departing company owner for the company (as managing director, consultant, etc.)
English 
German