Archives: Wissensdatenbank

Definition and legal basis Self-organization is a central legal principle in company law that describes the ability of a company to form and manage its ...

Definition and legal basis The income statement is a key accounting tool and is defined in Section 275 of the German Commercial Code (HGB). It ...

Definition and legal basis Third-party management refers to the transfer of management and leadership tasks to persons who are not shareholders of the company. In ...

Definition and legal basis The balance sheet is a key accounting instrument and is defined in the German Commercial Code (HGB) in Section 242 ff. ...

Definition and legal basis In VAT law, opting refers to the waiver of VAT exemption and the voluntary decision to become taxable. Legally, this is ...

Legal definition and context of origin The general partner is a central legal institution in the corporate law of the limited partnership (KG). As a ...

Definition and legal basis The brokerage contract is a central legal institution in service contract law, which is regulated in Section 652 BGB. It describes ...

Definition and legal basis The loan agreement is a central legal institution in civil law, which is regulated in Sections 598-606 of the German Civil ...

Definition and legal basis A service level agreement (SLA) is a legally binding contract between the service provider and customer that defines the quality and ...

Origin and legal basis The Limited Liability Company (LLC) is a legal form developed in the USA that combines flexibility and limited liability. It has ...

Definition and legal classification Corporations are legally defined associations of persons with their own legal personality. They form an independent unit of rights and obligations ...

Legal definition and principles The leasing contract is a complex legal instrument that enables companies, especially start-ups, to use assets without a high initial investment. ...

Legal definition and context of origin The erasure concept is a central instrument of data protection law that regulates the systematic erasure of personal data. ...

Definition and legal classification The defense is a central legal institution in German civil law that grants the debtor a counterclaim in order to prevent ...

Definition and legal basis Gestaltungsrecht is a central legal institution in German civil law that gives a legal entity the power to bring about legal ...

Historical development and legal basis The Design Act (DesignG) is a central law in the field of industrial property protection that came into force on ...

Historical development and legal basis The Federal Leave Act was promulgated on January 8, 1963 and has formed the fundamental legal basis for vacation leave ...

Legal definition and context of origin The Service Information Obligations Ordinance (DL-InfoV) is a federal ordinance with a complex history. It was issued on March ...

Legal definition and principles The burden of proof is a fundamental legal institution in civil procedural law that determines which party bears the risk of ...

Legal definition and basis of ownership Ownership is a fundamental legal institution that describes the comprehensive legal control of a person over an object. The ...