论德国《有限责任公司法改革法》

On Amendment Law to German Limited Liability Company Law

为了提高德国有限责任公司这一企业形式的国际竞争力,德国已经对其《有限责任公司法》进行全面而深入的改革。改革内容不仅涉及降低设立门槛、简化出资缴纳规定和注册手续、放宽有关资本维持的规定、取消对公司迁移其管理机构所在地的限制等,而且还采取了一些防止滥用有限责任公司的举措。本文不仅介绍了德国最新的《对有限责任公司法进行现代化改革和反滥用的法律》对德国原《有限责任公司法》所作的主要修改,而且还分析了这些修改的背景和德国各界对此的评价。

For the purpose of improving the international competitiveness of German limited companies, the Germany government is carrying out an overall and deep reform in its Limited Company Law. The content of the reform covers the regulations about lowing down the establishment and simplifying the capital paid - in, about simplifying the registration and easing the capital mairitenance and about modifying the limitation on the location of entrance of procedures the administration body. Also, the measures to avoid the abuse of limited company status are adopted. This paper not only introduces the main modifications, but also analyses the background of the reform and the feedback from Germany.