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Die gemeinntzige GmbH
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Die gGmbH gewinnt als neuere Gestaltungsform im Bereich des Gemeinntzigkeitsrechts immer grere Bedeutung. Obgleich sie keine eigenstndige Rechtsform bildet, sondern auf der klassischen GmbH aufbaut, ist die gGmbH ein Gestaltungsmittel besonderer Art: Sie verbindet die Flexibilitt der Kapitalgesellschaft mit der dauerhaften Absicherung der Satzungszwecke und der gemeinntzigen Mittelverwendung. Das neue Erbschaftsteuerrecht sowie aktuelle nderungen des GmbH-Rechts (MoMiG) sind bereits bercksichtigt.
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