Учреждение общества с ограниченной ответственностью
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Правовые формы предпринимательства
В течение многих лет такая правовая форма основания собственного дела, какой является общество (товарищество) с ограниченной ответственностью – ООО (GmbH – Gesellschaft mit beschränkter Haftung), повсеместно избирается индивидуальным предпринимателем или совместно двумя или несколькими партнерами.
Учредительный договор
При создании общества с ограниченной ответственностью – ООО (Gesellschaft mit beschränkter Haftung -GmbH) его члены утверждают на своем собрании учредительный договор (называемый иногда уставом ООО). Этот договор является необходимой и, пожалуй, самой главной составной частью общества, законом его деятельности. В договоре члены общества устанавливают важнейшие положения, на основе которых они в будущем станут принимать свои решения, его наименование, размеры вносимых в основной капитал вкладов (долей, паев), а также условия выхода их из общества. Учредительный договор должен содержать обязательные положения, установленные Законом об ООО (GmbHG), а также необходимые индивидуальные условия его деятельности и должен быть нотариально заверен.
Предмет деятельности
В учредительном договоре ООО в качестве предмета его деятельности указывается конкретное поле участия в хозяйственном обороте, например, изготовление каких-либо товаров, оптовая или розничная торговля ими, оказание определенных услуг, разработка проектов и программного обеспечения их и т.п. Предмет деятельности общества должен иметь государственное разрешение, без которого невозможна регистрация ООО.
Фирма
Допускается создание при обществе т.н. «именной» фирмы – Personenfirma (название которой содержит одно или несколько имен членов общества), предметной фирмы – Sachfirma (в названии которой указан род ее занятий или характер выполняемых ею хозяйственных операций) и т.н. «фэнтэзи-фирмы» – Phantasiefirma (название которой является просто условным или сокращенным обозначением имени члена общества или рода его деятельности). При выборе названия предметной фирмы надо позаботиться о достаточно конкретном наименовании ее хозяйственной деятельности, чтобы можно было различать фирмы разных ООО.
Управляющий обществом
Каждое общество имеет одного или нескольких управляющих, без которых оно недееспособно. Он (они) избирается на собрании членов общества. Его права и обязанности определяются тремя источниками:
– действующими законоположениями, прежде всего законом об ООО (§§ 35 – 52 GmbHG), торговым кодексом (HGB) и законом об операциях с ценными бумагами (AktG);
– особыми договоренностями учредительного договора;
– положениями договора о назначении на должность.
Управляющим ООО может быть также постороннее лицо, не являющееся его членом. Говоря об управляющем, следует различать лицо, избранное на эту должность членами общества на своем собрании, и лицо, которое исполняет руководящие обязанности в качестве наемного работника (это может быть член общества или постороннее для него лицо). В последнем случае и составляется с ним договор о назначении на должность, причем даже если собрание членов общества примет решение о его смещении с должности, то все равно он будет исполнять свои обязанности до окончания срока договора с ним. Никакой особой формы договора о назначении на должность управляющего ООО законом не устанавливается, разве что рекомендуется такой договор составлять в письменном виде.
Наряду с управляющим может быть избрано (назначено) лицо с ограниченными полномочиями, которое действует по доверенности, например сотрудник отдела кадров или бухгалтерии. Кроме управляющего ООО может иметь и другие руководящие органы, такие, как наблюдательный, консультационный или административный советы. Эти органы контроля за хозяйственной деятельностью общества создаются только когда число членов ООО превышает 500 человек.
Обязательные данные на деловой документации
Согласно §35а Закона об ООО (GmbHG) на ее деловых документах должны быть данные о правовой форме общества. При этом следует учесть, что:
– на всех деловых документах, которые направляются его клиентам, следует указать: правовую форму и местонахождение ООО, регистрационный суд по месту нахождения общества и его регистрационный номер, под которым оно внесено в торговый реестр, а также всех управляющих ООО (а при образовании наблюдательного совета общества – его председателя);
– если приводятся данные о капитале общества, то в любом случае должен быть указан его основной капитал (а если не все члены общества внесли в полном размере свои вклады в него, то также общая сумма неуплаченной ими доли);
– эти сведения не являются необходимыми для сообщений и отчетов, которые составляются в рамках существующих деловых связей и для которых используется обычная форма, и лишь только в отдельных случаях приводятся необходимые данные;
– заказные расписки используются в качестве деловых писем.
В принципе, любая корреспонденция, которая отправляется определенному получателю, является деловым письмом. Не являются таковыми внутрипроизводственные сообщения, в т.ч. направляемые филиалам, а такжe рекламные и другие объявления общества. За несоблюдение указанных выше требований к деловой переписке управляющий обществом может быть оштрафован судом.
Юридическое оформление учреждения общества
Оформление учреждения общества осуществляется в три этапа. На первом этапе вы в качестве инициатора его создания подбираете возможных компаньонов, будущих членов общества, договариваетесь с ними о характере выполняемой предприятием общества хозяйственной деятельности, виде и размере взноса (доли, пая), зачисляемого в основной капитал общества, и способе его внесения, органе управления обществом и его уставных положениях, т.е. о содержании учредительного договора. На втором этапе составляется учредительный договор общества и проводится собрание компаньонов, на котором утверждается учредительный договор и учредительный предметный отчет общества, назначается его управляющий и другие руководящие и надзирающие органы. На третьем этапе подготавливаются все необходимые документы для регистрации общества и осуществляется внесение его в торговый реестр (или в ремесленный, если того требует характер хозяйственной деятельности предприятия общества). Для регистрации учрежденного общества следует:
– составить заявление о регистрации общества от имени его управляющего,
– нотариально заверить учредительный договор общества, его учредительный предметный отчет, список членов общества и решение собрания о назначении на должность управляющего обществом;
– сдать заявление с приложенными к нему документами в соответствующий суд первой инстанции – Amtsgericht (в суд, который ведет реестры – Registergericht) для внесения в торговый реестр.
Чтобы облегчить внесение в торговый реестр тех обществ, предмет деятельности которых подлежит предварительному получению соответствующего разрешения, проектом закона о совершенствовании правовых положений относительно OOO (Gesetz zur Modernisierung des GmbH-Rechts) процедура регистрации общества отделяется от процедуры получения административно-правового разрешения. Это касается, например, ремесленных предприятий, предприятий общественного питания или строительных фирм, создание которых нуждается в получении разрешения на занятие промысловой деятельностью. Согласно ныне действующему Закону об ООО (GmbHG), такие общества могут только тогда быть внесены в торговый реестр, когда они уже до своей регистрации имеют государственный разрешительный документ. В будущем (предположительно уже с 2008 года) вместо разрешения понадобится лишь гарантия того, что в компетентное ведомство подано заявление на получение разрешения. А затем уже в течение определенного срока после регистрации общества оно обязано предоставить доказательство в части получении разрешения, иначе такое общество будет закрыто по долгу службы. Ускоряется, прежде всего, создание общества ООО, состоящего из одного человека (Ein-Personen-GmbH). Здесь откажутся от предоставления даже особой гарантии.
После утверждения на собрании общества его учредительного договора следует с ксерокопией его нотариально заверенной формы открыть текущий счет в банке. Но до тех пор, пока общество юридически не зарегистрировано, т.е. не внесено в торговый реестр, оно существует лишь как бы предварительно (Vor-GmbH), т.к. уже имеется нотариально заверенный учредительный договор, обязывающий общество начать свою хозяйственную деятельность. На этом переходном этапе необходимо учесть некоторые правовые особенности, чтобы исключить для себя риск ответственности. Дело в том, что после заключения учредительного договора члены такого (незарегистрированного) общества начинают нести личную и неограниченную ответственность по его обязательствам в качестве совместных должников, т.к. на такое общество уже распространяются все права и обязанности согласно Закону об ООО (GmbHG). Поэтому такое общество участвует в правовом и деловом обороте под соответствующим именем, но с указанием на всех своих документах и письмах, что оно находится в стадии учреждения (in Gründung – i.Gr.). Однако после внесения общества в торговый реестр его члены могут в принципе отказаться от ответственности по тем или иным обязательствам, принятым до регистрации общества. Чтобы исключить такое положение, каждый партнер общества должен с ним подписать документ о том, что и после регистрации общество продолжает выполнять свои обязательства перед ним.
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