{"id":2666,"date":"2023-08-29T17:54:35","date_gmt":"2023-08-29T15:54:35","guid":{"rendered":"https:\/\/turgerlegal.de\/uncategorized\/gesetz-zur-modernisierung-des-personengesellschaftsrechts-reform-der-gbr-ab-1-1-2024\/"},"modified":"2026-04-29T11:21:32","modified_gmt":"2026-04-29T09:21:32","slug":"gesetz-zur-modernisierung-des-personengesellschaftsrechts-reform-der-gbr-ab-1-1-2024","status":"publish","type":"post","link":"https:\/\/turgerlegal.de\/tr\/rechtsbeitraege\/gesetz-zur-modernisierung-des-personengesellschaftsrechts-reform-der-gbr-ab-1-1-2024\/","title":{"rendered":"Ortakl\u0131k Hukukunun Modernizasyonuna \u0130li\u015fkin Kanun \u2013 GbR'nin Reformu (1 Ocak 2024'ten itibaren)"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":7718,"menu_order":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[2196,2205],"class_list":["post-2666","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rechtsbeitraege","tag-gesellschaftsrecht","tag-volkan-erdogan"],"acf":{"header_address.Content":"
10623 Berlin<\/div>\n
Uhlandstraße 20-25 (Aufgang 1)<\/div>","header_opening_hours.Content":"Mo. - Fr. 10:00 - 17:00","header_phone_number.Content":"
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Kanzlei Berlin<\/strong><\/div>\n
Uhlandstra\u00dfe 20-25 (Aufgang 1)<\/div>\n
10623 Berlin<\/div>\n
Tel.: 0176 77 87 11 78<\/a><\/div>\n
E-Mail:\u00a0office@turgerlegal.de<\/a><\/div>\n
<\/div>\n
Kanzlei Essen<\/strong><\/div>\n
\n
Grugaplatz 2<\/div>\n
45131 Essen<\/div>\n
Tel.: +49 201 74960001<\/a><\/div>\n
E-Mail: office@turgerlegal.de<\/a><\/div>\n<\/div>","opening_hours.Content":"Mo. - Fr. 10:00 - 17:00","map.Value":"","heading_contact_form.Content":"Kontakt","telephone.Value":"","e-mail.Value":"","e-mail.Attribute":"","calendly_enabled.Value":"false","contact_image_enabled.Value":"","contact_maps_enabled.Value":"","calendly_url.Value":"","calendly_url.Attribute":"","online_form_name.Content":"","online_form_source.Value":"","testimonial3_customer.Content":"","04_social_proof.testimonial1_image.Id":null,"04_social_proof.testimonial2_image.Id":null,"04_social_proof.testimonial3_image.Id":null,"04_social_proof.google_places_review_image.Id":null,"04_social_proof.social_proof_background_image.Id":null,"heading_social_proof.Content":"","google_places_id2.Value":"","google_places_id.Value":"","testimonial1_customer.Content":"","testimonial1_text.Content":"","testimonial2_customer.Content":"","testimonial3_text.Content":"","testimonial2_text.Content":"","custom_reviews_enabled.Value":"","anwalt_de_widgetcode.Value":"","anwalt_de_enabled.Value":"","google_places_enabled.Value":"","google_places_reviews_enabled2.Value":"","google_places_reviews_enabled.Value":"","google_places_review_url2.Value":"","subheading_social_proof.Content":"","google_places_review_url.Value":"","social_proof_enabled.Value":"true","social_proof_disclaimer.Content":"","benefit_1_text.Content":"","05a_benefit_area.benefit_3_image.Id":null,"05a_benefit_area.benefit_2_image.Id":null,"05a_benefit_area.benefit_1_image.Id":null,"05a_benefit_area_enabled.Value":"true","benefit_heading_enabled.value":"false","benefit_heading.Content":"","benefit_3_text.Content":"","benefit_3_heading.Content":"","benefit_3_icon.Id":"","benefit_2_text.Content":"","benefit_2_heading.Content":"","benefit_2_icon.Id":"","benefit_1_icon.Id":"","benefit_1_heading.Content":"","benefit_1_widgetcode.Content":"","benefit_2_widgetcode.Content":"","benefit_3_widgetcode.Content":"","intro_heading.Content":"Gesetz zur Modernisierung des Personengesellschaftsrechts - GbR Reform (ab dem 1. Januar 2024)","intro_text.Content":"
\n
\n
\n
\n

Durch das Personengesellschaftsrechtsmodernisierungsgesetz (MoPeG) erfolgen \u00c4nderungen am BGB-Gesellschaftsrecht (auch Gesellschaft b\u00fcrgerlichen Rechts oder GbR genannt). Obwohl die Reform erst am 1.1.2024 in Kraft tritt, ist es ratsam, sich fr\u00fchzeitig mit den neuen Regelungen vertraut zu machen.<\/p>\n

Nach den neuen Regelungen wird zwischen rechtsf\u00e4higer und nicht rechtsf\u00e4higer GbR unterschieden. Der gemeinsame Wille der Gesellschafter, ob die Gesellschaft (GbR) am Rechtsverkehr teilnehmen soll, ist gem\u00e4\u00df \u00a7 705 Abs. 1 BGB (in der neuen Fassung) f\u00fcr die Frage der Rechtsf\u00e4higkeit ma\u00dfgeblich. Es empfiehlt sich daher, diesen Willen in zuk\u00fcnftige Gesellschaftsvertr\u00e4ge aufzunehmen.<\/p>\n

Im Verh\u00e4ltnis zu Dritten entsteht die rechtsf\u00e4hige GbR, wenn sie mit Zustimmung aller Gesellschafter am Rechtsverkehr teilnimmt, sp\u00e4testens jedoch mit der Eintragung im Gesellschaftsregister gem\u00e4\u00df \u00a7 719 Abs. 1 BGB (in der neuen Fassung). Nach den neuen Regelungen kann die rechtsf\u00e4hige GbR sich in das neu eingef\u00fchrte Gesellschaftsregister eintragen lassen. Eine solche Eintragung ist verpflichtend, wenn die rechtsf\u00e4hige GbR selbst in andere Register (z.B. Gesellschafterliste im Handelsregister oder Grundbuch) eingetragen werden soll. Eine Eintragung einer GbR als \"eingetragene Gesellschaft b\u00fcrgerlichen Rechts\" oder \"eGbR\" ist grunds\u00e4tzlich nicht r\u00fcckg\u00e4ngig zu machen.<\/p>\n

Zuk\u00fcnftig wird das Verm\u00f6gen der GbR selbst als Rechtstr\u00e4ger angesehen und nicht mehr den Gesellschaftern gemeinschaftlich als Gesamthandsverm\u00f6gen zugeordnet. Die Gewinn- und Verlustbeteiligung der Gesellschafter richtet sich zuk\u00fcnftig nach den Beteiligungsverh\u00e4ltnissen und nicht mehr nach Kopfteilen, sofern der Gesellschaftsvertrag keine abweichenden Regelungen vorsieht.<\/p>\n

Auch nach den neuen Regelungen sind die Gesellschafter grunds\u00e4tzlich gemeinschaftlich zur Gesch\u00e4ftsf\u00fchrung und Vertretung der GbR berechtigt, sofern der Gesellschaftsvertrag nichts Abweichendes regelt. Eine Beschr\u00e4nkung der Vertretungsmacht gegen\u00fcber Dritten, \u00e4hnlich wie bei einer offenen Handelsgesellschaft, ist nach den neuen Regelungen unwirksam.<\/p>\n

Die Haftung der GbR-Gesellschafter bleibt grunds\u00e4tzlich unbeschr\u00e4nkt. Es kann jedoch in bestimmten F\u00e4llen eine anteilige Haftung, eine Haftung nach Kopfteilen oder eine Haftung bis zu einem festgelegten Betrag als Haftungsmodell vereinbart werden.<\/p>\n

Aufgrund der umfassenden gesetzlichen \u00c4nderungen empfiehlt es sich, den Gesellschaftsvertrag einer bestehenden oder noch zu gr\u00fcndenden GbR zu \u00fcberpr\u00fcfen und gegebenenfalls anzupassen. In unserer Kanzlei beraten wir Sie gerne in allen Fragen des Gesellschaftsrechts und unterst\u00fctzen Sie bei Fragen rund um das neue Gesellschaftsrecht.<\/p>\n <\/div>\n <\/div>\n 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