Legal Lexicon

Kapitalgesellschaft

DGA

DGA stands for Directorate of the Investment Advisory Company – learn more about its role and significance in our glossary! Discover now!

Loss Coverage Liability

Loss coverage liability determines who is liable for losses. Learn more about rights and obligations – read the full article now!

Holding Companies

Holding companies manage shareholdings and control subsidiaries. Learn more about their role and significance – discover the article now!

Economic Entity

Economic entity describes the consolidation of several companies into a single organizational unit. Discover how synergies arise and grow!

Proprietorship

A proprietorship is a type of company without its own legal personality. Learn more about its advantages and disadvantages in our detailed article!

Limited Liability

Limited liability protects personal assets in the event of business losses. Find out in the article how the risks for entrepreneurs are minimized!

Anonymous Company

The anonymous company is a corporation in which the liability of the shareholders is limited to their capital contribution. Discover more in the detailed article!

Sole Shareholder

A sole shareholder owns 100% of a company. Discover what rights and obligations are associated with this – find out more in the glossary now!

Warrants

Warrants are options that allow investors to purchase shares at a fixed price over the long term. Learn more about the opportunities and risks in the article!

Demerger

Demerger describes the legal division of a company into several entities. Learn more about the process and its consequences in detail!

Dissolution Gain / Loss

The dissolution gain/loss arises from the sale of assets and affects the profit. Find out more in the detailed article!

Circulation Procedure

The circulation procedure is a technical method for the efficient distribution of materials or substances. Learn more in our comprehensive article!

Share

A share refers to the sharing of content or interests. Learn more about forms and significance – discover the article now!

Shareholder

Shareholders are owners of shares in a company with voting rights and entitlement to profits. Learn more about their rights and roles in the glossary!

Sustainability Reserve

The sustainability reserve strengthens the financial stability of companies. Find out how it provides long-term risk protection – read the article now!

Majority

Majority explains the principle of majority decision-making in politics, society & law. Learn how majorities shape our lives! Read more now!

Annual Surplus

The annual surplus shows a company’s profit for the fiscal year. Learn more about its significance and calculation in the detailed article!

GmbHG

The GmbHG governs the formation and liability of limited liability companies. Learn more about key regulations & obligations!

GmbH Group

A GmbH group is a collection of legally independent GmbHs under uniform management. Want to learn more? Dive deeper into the topic!

Holding Company

A holding company is an entity that holds shares in other companies. Learn more about structures and advantages – read the encyclopedia now!