Eine so genannten Vorrats – GmbH ist zwar im Handelsregister eingetragen, hat jedoch keine aktiven geschäftlichen Handlungen vorgenommen.
Käufer, die diese GmbH kaufen wollen, ersparen sich beispielsweise langwierige Prozesse bezüglich des Eintragungsverfahrens.
Im Grunde können die nunmehr als juristische Person agierenden Vorrats GmbHs ab dem Tag ihrer Anmeldung als solche fungieren und sind somit innerhalb kurzer Zeit (eines Tages) einsatzklar. Wer eine GmbH kaufen will, der sollte sich darüber im Klaren sein, dass er nach dem letzten Urteil des Bundesgerichtshofes (BGH) mit seinem persönlichen Vermögen zu haften hat, sofern eine Unterbilanzierung vorliegen sollte.
Sofern hier keinerlei Bedenken bestehen, steht dem Kauf einer Vorrats – GmbH im Grunde nichts mehr entgegen. Denn wer diese Form der GmbH kaufen will, der wird sicherlich diverse Vorteile für sich nutzen können, wie beispielhaft vermeiden von Scheinselbstständigkeit, Branchen unabhängig und bundesweit sofort einsetzbar sowie steuerliche Vorteile.
In diesem Bereich sollten sich insbesondere Neueinsteiger in diesem Sektor sorgfältig beraten lassen, dass hier doch tief greifende gesetzliche Regularien zu beachten sind. Doch, wie in vielen Bereichen gibt es auch hier Skeptiker, die sich zu dem Kauf einer Vorrats – GmbH durchaus negativ äußern.
Pro:
- Sofortige Aufnahme der Geschäfte möglich (unter beschränkter Haftung)
- Steuervorteil durch Verlustvortrag beim Kauf
- Geringer bürokratischer und administrativer Aufwand
- Geringes wirtschaftliches und rechtliches Risiko (Seriösität)
Kontra:
- Mögliche unseriöse Anbieter
- Aufbringen des gesamten Stammkapitals durch den Erwerber
Fazit:
Wer eine Vorrats – GmbH kaufen möchte, der wird schnell die Vorzüge daraus zu nutzen wissen. Sofern das Stammkapital gedeckt und sicher ist, stehen im Grunde keinerlei Bedenken mehr im Raum, diese Form der GmbH kaufen zu können. Die Geschäftsaufnahme ist umgehend möglich und es besteht in der Regel kein wirtschaftliches oder rechtliches Risiko. Unseriöse Anbieter können durch Bewertungen und Rezensionen schnell herausgefiltert werden und sollten kein Problem darstellen.
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