Resumen de Ist der Nießbraucher eines Gesellschaftsanteils wie ein Gesellschafter zu behandeln?
- Deutsch
In mannigfaltigen Zusammenhängen wird die Frage virulent, ob der Nießbraucher eines Geschäftsanteils wie ein Gesellschafter zu behandeln ist. Der vorliegende Beitrag fächert die Problemlage auf und schlägt ein übergreifendes Lösungskonzept vor.
- English
The question of whether the usufructuary of company or partnership shares must be treated as a member of that company/partnership arises in a variety of contexts, such as, for example, voting rights, partner liability, maintenance of capital, particular rules applicable to shareholder loans, and entries in the relevant registries. A coherent legal system must show consistency in its handling of these cases, yet in Germany they are most often dealt with as particular problems within specific legal fields. An examination of the situation in France shows that the matter is discussed more intensely in French legal doctrine. Based on the various German contexts in which these questions are relevant and taking into account the French debate, this article proposes a unified approach to dealing with usufructuaries of company/partnership shares and lays out the specific implications for each case.
