Allemagne : nouvelles mesures en faveur de la création d'entreprise - RDE 07-227
| Auteur | Legal News |
Mercredi 23 mai 2007, le gouvernement a adopté un projet de loi du ministère de la Justice réformant la législation de 1892 applicable aux SARL (Gesellschaft mit beschränkter Haftung - GmbH). La réforme, quoi doit entrer en vigueur au cours du 1er semestre 2008, vise notamment à raccourcir les procédures administratives et simplifier les critères d'établissement de ces sociétés afin de rapprocher le dispositif du modèle anglais de la "Limited Company" (statut choisi par de nombreuses sociétés - entre 20.000 et 40.000 - pour contourner les lourdeurs administratives allemandes). Aux termes de la nouvelle loi, une GmbH pourra être créée avec un capital social de 10.000 euros (contre 25.000 euros actuellement). Les entrepreneurs ne disposant pas du capital nécessaire pourront créer une "mini" GmbH en versant un euro symbolique : en échange, la société devra utiliser chaque année 25 % de son bénéfice à la constitution d'un capital social, jusqu'à ce que la somme de 10.000...
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