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2008年11月1日德国《有限责任公司法现代化及反滥用法》正式生效,它被认为是对德国《有限责任公司法》自1892年生效以来,修改范围最广的一次。企业主公司(有限责任)的引入是此次德国《有限责任公司法》改革最重要的内容之一。企业主公司(有限责任)并非有别于有限责任公司的另外一种公司形式,而是一种特殊的有限责任公司。其明显特征表现为,企业主公司(有限责任)的最低注册资本可以为1欧元,因此,企业主公司(有限责任)作为一种新形式的有限责任公司受到了众多投资者的“青睐”。
November 1, 2008 The German Act on the Modernization of Liability Companies and the Anti-abuse Act comes into force. It is considered to be the most extensively amended one since the entry into force of the German Company Law of Limited Liability Companies in 1892. The introduction of a business owner (limited liability) is one of the most important elements of the reform of the German law of limited liability companies. The entrepreneurial company (limited liability) is not a different form of company than a limited liability company, but a special limited liability company. Its obvious characteristic is that the minimum registered capital of a business owner company (limited liability) can be 1 euro. Therefore, a business owner company (limited liability), as a new form of limited liability company, has been “favored” by many investors. ".