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据南朝鲜报纸报道,西德工业实力雄厚,是外商驻足西欧市场而作投资的重要地点,但该国对设立公司及企业运行限制较多,且税率较高。以下四个方面尤须注意。公司形态:西德公司大多为有限公司,股东人数可仅为一人,而最低资本额可仅为5万马克,经理资格可为外国人。但股份有限公司的股东起码有5人,最低资本须10万马克,须发行普通股和特别股。公司或办事处的申请:原则上,西德公司法不限制外国人在境内设公司或办事处,但事先须作商业登记。
According to South Korea’s newspaper reports, West German industrial strength is an important site for foreign investors to invest in Western European markets. However, the country has more restrictions on setting up companies and enterprises and has a higher tax rate. The following four aspects must pay special attention. Company Form: Most of West Germany Co., Ltd., the number of shareholders can be only one person, and the minimum capital of only 50,000 Marks, managers qualifications for foreigners. However, a limited liability company has at least 5 shareholders and a minimum capital of 100,000 marks. Ordinary shares and special shares must be issued. Application by Company or Offices: In principle, the German-German Companies Act does not restrict foreigners from setting up companies or offices in the territory but requires business registration in advance.