A Schengen visa is not sufficient if you plan to live and work in Germany. In many cases our clients first start a company and then apply for a national visa for the purpose of self-employment. This can be a good way if a company is to be founded with a minimum share capital. But it is possible and reasonable to apply for such a visa if a company with a high share capital is planned.

The most common company form in Germany is the Gesellschaft mit beschränkter Haftung (GmbH). With more than 1 million companies, the formerly popular partnerships are now being overtaken by this corporate form (from 2013). The GmbH in a legal entity, which has its own rights and obligations. This makes the GmbH an independent legal entity, i.e. it can sue and be sued independently of the partners. The GmbH itself can be the owner of movable property. Organs of the GmbH are the managing director, the partners and the meeting of partners. Furthermore, under certain conditions a board of directors may be appointed.

The share capital of a GmbH must be at least EUR 25,000.00. According to § 7 GmbH law, half of the share capital must be contributed when the notary public applies for registration in the commercial register. The company is obliged to hold the minimum share capital. This capital can be provided in the form of cash or non-cash contributions. When registering the company, the managing director must assure that the regular minimum share capital has been paid up. Opening a bank account can be difficult for foreigners who are not resident in Germany. Many banks have strict conditions. For example, there are banks that want to get to know their customers personally. But there are also banks that open a bank account at an official location after the legitimation of the client without fulfilling the requirement of entering Germany.

The GmbH is represented by one or more managing directors, who can be appointed by the shareholders in the articles of association at the time of foundation or thereafter for an indefinite period of time or for a specific period of time. Managing directors can only be natural persons who are absolutely sui iuris (unlimited legal capacity). Managing directors are subject to special requirements and duties of care which must be fulfilled, supplemented by the responsibilities developed by the jurisdiction.

The foundation of the association is not bound by the nationality of the partners or the managing directors. Foreigners can also form an association or be appointed as managing directors without a permit.

Entrepreneurs who come from non-EU countries and run their business in Germany as self-employed persons need a residence permit for self-employment.

This is generally issued if

• there is an economic interest or a regional need with regard to the intended business activity,
• The investment project is expected to have positive economic consequences,
• the planned investment has secured financing.

The local immigration authorities assess individually to what extent these criteria are met. It considers the following aspects:

• viability of the underlying business idea
• Entrepreneurial experience of the investor
• Level of capital investment and availability of capital
• Effects on regional employment and (employee) training levels
• contribution to innovation, research and development in Germany.

The Foreigners Authority consults the local trade office and local trade and business associations, e.g. the local Chambers of Industry and Commerce or the Chambers of Crafts.

• Foreign entrepreneurs are considered self-employed if they are (e.g.) self-employed:
• sole proprietors (including freelancers)
• Partner in a partnership
• Managing partners who are not employees of the company
• Managing directors or executive employees with power of attorney or procuration who personally bear a business risk.

The application for such a visa must be made in the country of origin in one of the representations of the Federal Republic of Germany. In addition to the application, the consulates require a large number of documents, including a well-prepared business plan. Due to the large number of inquiries, problems may arise when making an appointment. The application is sent to the local immigration authorities, who will decide on the submitted documents. This process can take at least 8 to 10 weeks.

© by Hülya Oruç

O.Law is a modern and dynamic law firm working in cooperation with highly motivated, professionals offering legal advice in the heart of Dusseldorf. We are characterized by our cooperation with a tax advisor and a network of lawyers in Eastern Europe.

O.Law supports in all legal requests regarding commercial law, focusing on our international cooperation. In view of the intensity of German-Turkish trade relations and the importance of them, we established a Turkey Desk.

Solutions that are efficient and economically sensible, with creative approaches are defining O.Law’s hallmarks. O.Law offers legal services in German, Turkish  and English and can support double culturally. To speak a common language is important to us.

O.Law –

Attorney at Law Hülya Oruç, LL.M.

Goethestr. 30

40237 Düsseldorf

+ 49 211 976 358 -19

info@olaw.eu

www.olaw.eu

O.Law is an international law firm based in Düsseldorf. Working for entrepreneurs worldwide, making their dreams come true.

We speak your language

Neben einer Fülle an bereits bestehenden Visa und Aufenthaltstiteln für Fachkräfte aus Drittstaaten wie z.B. die „Blaue Karte EU“, die im Hinblick auf den permanenten Verbleib innerhalb der EU/EWR immigrieren, sieht der Gesetzgeber für einen unternehmensinternen Aufenthalt von solchen Fachkräften in der Bundesregierung eine besondere Aufenthaltsbeschränkung vor. Zweck dieser besonderen Form ist die bestmögliche Nutzung von Mitarbeitern als „Human Ressource“ und dem Wissenstransfer an ausländische Unternehmensstandorte[1]. Arbeitnehmer aus Drittstaaten wird unter besonderen Voraussetzungen ein Aufenthaltstitel in Form der sogenannten  ICT-Karte erteilt.

Unter welchen Voraussetzungen die Erteilung einer ICT – Karte erfolgt und wie das Erteilungsverfahren aus § 19 AufenthG im Zusammenspiel mit dem Mitteilungsverfahren aus §§ 19a, 19b AufenthG im Wesentlichen abläuft, soll in folgendem veranschaulicht werden[2].

II. Die ICT-Karte

1. Voraussetzungen für die Ausstellung nach § 19 AufenthG

Der Gesetzgeber unterscheidet im Ausstellungsverfahren einer ICT – Karte gem. § 19 AufenthG zwischen den Voraussetzungen für Spezialisten, Fachkräfte in Abs. 2 und sog. Trainees in Abs. 3.

a. Grundvoraussetzung, § 19 I AufenthG

Die Grundvoraussetzung für die Ausstellung einer ICT-Karte ist jedoch gem. § 19 I 1 AufenthG ein unternehmensinterner Transfer eines Ausländers. Gem. § 19 I 2 AufenthG versteht man darunter die vorübergehende Abordnung eines Ausländers.

In der vorübergehenden Abordnung des Ausländers unterscheidet man grds. zwischen:

1. einem Transfer in eine inländisches Niederlassung des Unternehmens, wenn das

    Unternehmen seinen Sitz außerhalb der EU hat oder

2. einem Transfer in eine inländische Niederlassung eines anderen Unternehmens der

    Unternehmensgruppe, zu der auch das Unternehmen mit Sitz außerhalb der EU gehört.

Sofern ein solcher unternehmensinterner Transfer angestrebt wird, müssen die besonderen Anforderungen an einen Spezialisten/Führungskraft (§ 19 II AufenthG) oder eines Trainees (§ 19 III AufenthG) weiterhin erfüllt sein.

b. Besondere Anforderungen an Spezialisten/Führungskräfte, § 19 II AufenthG

Um eine ICT-Karte zu erhalten, muss ein Ausländer gem. § 19 II Nr. 1 AufenthG in der aufnehmenden Niederlassung als Führungskraft oder Spezialist tätig sein.

Unter einer solchen Führungskraft versteht man gem. § 19 II 2 AufenthG eine in einer Schlüsselposition beschäftigte Person, die in erster Linie die aufnehmende Niederlassung leitet und die hauptsächlich unter der allgemeinen Aufsicht des Leitungsorgans oder der Anteilseigner oder gleichwertiger Personen steht oder von ihnen allgemeine Weisungen erhält.

Unter einem Spezialisten dagegen versteht man eine Person die über unerlässliche Spezialkenntnisse über die Tätigkeitsbereiche, die Verfahren oder die Verwaltung der aufnehmenden Niederlassung, ein hohes Qualifikationsniveau sowie angemessene Berufserfahrung verfügt.

Im Übrigen hat der ausländische Arbeitnehmer vor Beginn des unternehmensinternen Transfers bereits sechs Monate dem Unternehmen anzugehören (Nr.2), für die Dauer des unternehmensinternen Transfers einen gültigen Arbeitsvertrag zu haben (Nr. 3) und seine berufliche Qualifikation nachweisen zu können (Nr.5). Des Weiteren sollte die Arbeitskraft erforderlichenfalls in einem Abordnungsschreiben die Einzelheiten über das inländische Unternehmen vorweisen können (Nr.4). Letztlich muss der Transfer ein Zeitfenster von mind. 90 Tagen öffnen.

Sofern diese Voraussetzungen erfüllt sind, wird dem Ausländer eine ICT-Karte erteilt.

c. Besondere Anforderungen an einen Trainee, § 19 III AufenthG

Neben der Erteilung ICT-Karte für Führungskräfte und Spezialisten, sieht der Gesetzgeber gem. § 19 III AufenthG auch die Erteilung dieses Aufenthaltstitels für sog. Trainees vor.

Unter einem Trainee ist gem. § 19 III 2 AufenthG eine Person die über einen Hochschulabschluss verfügt, ein Traineeprogramm absolviert, das der beruflichen Entwicklung oder der Fortbildung in Bezug auf Geschäftstechniken und -methoden dient, und entlohnt wird, zu verstehen.

Sofern die „entsandte“ Person ein Trainee ist und die Voraussetzungen aus § 19 II Nr. 2-4 AufenthG, gem. § 19 III AufenthG erfüllt, wird dem Trainee ebenfalls eine ICT-Karte erteilt

III. Die ICT-Karten Befreiung nach § 19a, 19b AufenthG (Mobile ICT-Karte)

Wie bereits dargestellt, ist eine der elementaren Voraussetzungen nach § 19 AufenthG die Länge des unternehmensinternen Transfers von 90 Tagen.

Die Vorschrift nach § 19a AufenthG regelt die Dauer eines unternehmensinternen Transfers von bis zu 90 Tagen und reglementiert im engeren Sinne die kurzfristige Mobilität des unternehmensinternen Transfers.

Sofern der ausländische Arbeitnehmer bereits einen Aufenthaltstitel in einem anderen EU-Mitgliedstaat besitzt, kann die Erforderlichkeit eines Aufenthaltstitels im Inland entfallen, wenn der inländische Arbeitgeber zuvor das BAMF und die zuständige Behörde kontaktiert und diesen mitteilt dass der Ausländer die Ausübung einer Beschäftigung im Inland beabsichtigt[3].

Diesen konkreten Ablauf nennt man das sog. Mittelungsverfahren[4].

Sofern der Ausländer einen Aufenthaltstitel aus einem EU-Mitgliedsstaat besitzt und der geplante Transfer länger als 90 Tage andauern soll, müssen die Vorschriften aus § 19b AufenthG erfüllt werden.

IV. Fazit

Zusammenfassend kann man sagen, dass der Gesetzgeber mit den Sonderbestimmungen über einen unternehmensinternen Transfer nach Maßgabe der §§ 19, 19a und 19b des AufenthG den internationalen Unternehmern, die sowohl ein Unternehmen mit inländischem als auch mit ausländischem (außerhalb der EU) Sitz betreiben einen großen Schritt entgegentritt.

Auf diese Weise kann der Unternehmer zum einen das meiste aus seinen Arbeitern herausholen und zum anderen das ganze Spektrum an Möglichkeiten, die die freie Marktwirtschaft bietet, vollständig ausschöpfen. Auch die Arbeitnehmer genießen einen solchen „trade“ bzw. Austausch in vollen Zügen. Langjährige Arbeitnehmer können so neue Erfahrungen knüpfen und Lehrlinge bzw. Trainees können Auslandserfahrungen sammeln.

O.Law is a modern and dynamic law firm working in cooperation with highly motivated, professionals offering legal advice in the heart of Dusseldorf. We are characterized by our cooperation with a tax advisor and a network of lawyers in Eastern Europe.

O.Law supports in all legal requests regarding commercial law, focusing on our international cooperation. In view of the intensity of German-Turkish trade relations and the importance of them, we established a Turkey Desk.

Solutions that are efficient and economically sensible, with creative approaches are defining O.Law’s hallmarks. O.Law offers legal services in German, Turkish  and English and can support double culturally. To speak a common language is important to us.

O.Law – International Law Firm

Attorney at Law Hülya Oruç, LL.M.

Goethestr. 30

40237 Düsseldorf

+ 49 211 976 358 -19

info@olaw.eu

www.olaw.eu

O.Law is a law firm based in Düsseldorf. Working for entrepreneurs worldwide, making their dreams come true.

We speak your language

[1] Klaus, BeckOK-Ausländerrecht, 25. Edition, §19, Rn. 2.

[2] Dienelt, Bergmann/Dienelt – Ausländerrecht, 13. Auflage, §19, Rn. 3f.

[3] Dienelt, Bergmann/Dienelt – Ausländerrecht, 13. Auflage, § 19a, Rn. 7.

[4] Dienelt, Bergmann/Dienelt – Ausländerrecht, 13. Auflage, § 19a, Rn. 3f.

Almanya’da nitelikli elemanların ortalamanın altında olan istihdam giderek daha fazla yaşanıyor. Önemli bir faktör Almanların yüksek yaş ortalamasıdır. Hükümet, artan ekonomik gerilemeye karşı koymak ve nitelikli işçi akınıyla mücadele etmek için yeni „Uzman Göç Yasasını” (FEG) yürürlüğe koydu.

FEG 1 Mart 2020 tarihinde yürürlüğe girdi.

Bu yazının temel amacı, yasa koyucunun FEG ile bağlantılı olduğu yasal koşullara genel bir bakış sağlamaktır.

II. Genel Bilgi

Avrupa birliği üyesi olmayan vatandaşlardan nitelikli işçilerin göçüne ilişkin yeni yasa daha çok göçle ilgilenen uzmanlara yöneliktir. Böyle bir uzman, Almanya ikamet yasasının Madde 18’e göre en az iki yıllık eğitim süresine sahip üniversite diploması veya nitelikli mesleki eğitimi olan kişi anlamına gelir.

III. Almanya ikamet yasasının yeni düzenlemeleri

Üçüncü ülkelerden gelen göçmenlerin şimdiye kadar iş bulmaları, özel durumlardan hariç, yasaktı.1. Mart 2020’ye kadar, mesleki nitelikli kişilerin istihdamı ancak az personelli ve sözde „darboğaz mesleklerinde“ mümkündü. Buna ek olarak, nitelik ve aranan istihdam arasında bir uyum gerekildi. Ve son olarak Federal İş Bulma Kurumu’ndan bu noktaya kadar „öncelikli test“ şeklinde ek bir onay alınması gerekiyordu. “Öncelikli testin” amacı, Almanya’da yaşayan Alman çalışanların iş için sunduğu öncelik sorusuna cevap vermekti. Almanya’da ilan edilen pozisyon için aynı adaylar varsa onay düzenli olarak reddediliyordu. Bu koşullar artık hafifletildi. Nitelikler ve istihdam arasındaki yakın bağlantı ve öncelikli test bağlamında Federal İş Bulma Kurumu’nun onayı artık önemli değildir.

Böylece yeni işçilerin büyümesi, işverenin uyması gereken yeni yükümlülükleri ortaya koymaktadır. Buna, ikamet izninin bir kopyasının doğrulanması ve üretilmesi ve yetkili yabancılar otoritesi ile çalışanın istihdamı ile ilgili yetkili yabancılar la iletişimi de dahildir.

IV. Yabancı uzmanların giriş ve ikametgahı

Yabancı bir işçinin sahip olduğu mesleki yeterlilikten farklı olarak, vize verme koşulları da değişiyor.

1. Sözde „uzman“ olarak istihdam amacıyla giriş

Giriş için gerekli bir „uzman“ koşulları büyük ölçüde Almanya ikamet yasasının 18, 18’a, 18b maddelerinde düzenlenmiştir.

Adaylı öncelikle tanınmış veya karşılaştırılabilir bir nitelik sunabilmesi gerekir. İyi düzenlenmiş mevzuata sahip mesleklerde, mesleki lisans da gereklidir. Buna ek olarak, 45 yaşın üzerindeki kişiler için, en az 45.540 EUR brüt yıllık maaş, başka bir koşul olarak gereklidir.

Son olarak, Almanya’da somut bir iş teklifi olmalıdır.

Bu koşulların yerine getirilmesi kaydıyla, bir „uzman“ olarak iş sözleşmesi süresince bir konaklama verilmesi göçmenlik otoritesi tarafından onaylanır.

2. Akademisyenlerin giriş ve ikametgahı

Üçüncü ülkelerden gelen akademisyenler için giriş vizesi veya oturma izni AB Mavi Kartı kapsamındadır. Madde 18b II Almanya ikamet yasasına göre, AB Mavi Kart sahipleri de „uzman”.

Bu ikamet izni verilmesi için koşullar bu nedenle kalifiye işçilerin istihdamı için benzer. Bu nedenle, Alman ülkesinde somut bir iş teklifi, tanınmış veya karşılaştırılabilir bir üniversite diploması gerektirir. Sevk edilecek kişinin düzenli veya kusurlu bir meslek icra edip etmediğine bağlı olarak, brüt yıllık maaş hibe prosedüründe son koşuldur.

Düzenli bir meslek icra ederken, brüt yıllık maaş (2020 itibariyle) en az 55.200,00 EUR ve kıtlık durumunda en az 43.056,00 EUR olmalıdır.

3. Resmi nitelik olmadan BT uzmanlarına giriş ve konaklama

Resmi bir nitelik sahibi olmayan BT uzmanları, yani BT sektöründe uzun yıllar deneyim kazanmış ve mesleğin kapsamlı pratik bilgisine sahip uzmanlar, Madde 19c II Almanya ikamet yasasına ve Madde 6 Almanya karar yönetmeliği, uyduğu halde belirli koşullar altında vize alırlar.

Son yedi yıl içinde üç yıllık mesleki deneyimin brüt yıllık maaşı en az 49.680,00 EUR olan BT sektöründe somut bir iş teklifi, ilgili teorik bilginin kanıtı ve B1 seviyesinde Almanca dil bilgisi gibi ön koşullar belirleyicidir ve yerine getirilmesi gerekmektedir.

Çalışma dili İngilizce ise, dil kanıtı feragat edilebilir.

4. Yabancı mesleki yeterliliklerin kısmi olarak tanınmasında istihdam

Mesleki nitelikleri sadece kısmen tanınan kalifiye elemanların, MAdde 16d Almanya ikamet yasasına uyarınca tam olarak tanınmak amacıyla vize de verilebilir.

Bu amaçla, kalifiyeli elemanlara yeterlilik sonrası için 18 aya kadar oturma izni verilir. Kalış süresinin altı aya kadar uzatılması mümkündür.

Yeterlilik ölçüsü sırasında, tanınan meslekte elemanın istihdamı tamamen mümkündür.

Yapılacak nitelik açıkça düzenlenmemişse, istihdam „uzman“ olarak sınıflandırılır.

Buna ek olarak, şirket içi sürekli eğitim planlanacak ve işveren konaklama süresince eğitime devam etme konusunda güvence sahibi olacaktır.

V. Vize sürecinin hızlandırılması

Almanya ikamet yasasının Madde 81a’sı uyarınca hızlandırılmış bir vize prosedürü mümkündür. Hızlandırılmış prosedür, yabancı niteliklerin tanınmasını, çalışma koşullarının incelenmesini, yani Federal İş Bulma Kurumu’nun onayını içerir ve üçüncü ülkelerden gelen vasıflı işçi ve kursiyerlere hitap etmeyi amaçlamaktadır. Hızlandırılmış bir prosedür için başvuru yerel veya merkezi göçmenlik otoritesine gelecekteki işveren tarafından başvurulmaktadır.

Başvuran müstakbel işveren, kalifiye elemanın izni, pasaportunun bir kopyası, göçmenlik bürosundaki elemanın niteliklerine ilişkin bilgi ve kanıtları ifşa etmelidir.

Hızlandırılmış maliyet prosedürü üzerinden 411,00 EUR tutarında ki ücret, başvuran işveren tarafından karşılanacaktır.

VI. Sonuç

“Uzman Göç Yasası”, 1 Mart 2020 tarihinde tanıtılan, büyük ölçüde tatmin edici, ancak henüz işgücü göçü hukuku alanında bir başyapıt değil. Yine de, yasa kaçınılmaz bir mil işaretidir.

Şimdi, üçüncü ülkelerden gelen kalifiye işçileri ağırlıyor ve çoğunlukla, işçi göçü söz konusu olduğunda oturma hakkını yeniliyor. Hızlandırılmış prosedürü aynı zamanda daha modern hale getirir ve üçüncü ülkelerden daha fazla işçi çeker.

Ancak, sabit rakamlara rağmen, Federal Çalışma Bakanlığı FEG yürürlüğe girdikten sonra Corona salgını hakkındaki endişelerini dile getirdi. Belgede, vize ofisleri ve yetkililerin çalışmaları azaltması ve giriş yasağı getirilmesiyle başvuruların düşeceği belirtildi.

Somut rakamlar veya istatistikler sağlamak için bu aşamada çok erken. Yine de, sınırın açılması ve Corona salgını sırasında hafifletilmesinin sonrası, Yabancı vasıflı işçilerin Almanya’da iş bulma telaşı beklenmelidir.

O.Law is a modern and dynamic law firm working in cooperation with highly motivated, professionals offering legal advice in the heart of Dusseldorf. We are characterized by our cooperation with a tax advisor and a network of lawyers in Eastern Europe.

O.Law supports in all legal requests regarding commercial law, focusing on our international cooperation. In view of the intensity of German-Turkish trade relations and the importance of them, we established a Turkey Desk.

Solutions that are efficient and economically sensible, with creative approaches are defining O.Law’s hallmarks. O.Law offers legal services in German, Turkish  and English and can support double culturally. To speak a common language is important to us.

O.Law – International Law Firm

Attorney at Law Hülya Oruç, LL.M.

Goethestr. 30

40237 Düsseldorf

+ 49 211 976 358 -19

info@olaw.eu

www.olaw.eu

O.Law is a law firm based in Düsseldorf. Working for entrepreneurs worldwide, making their dreams come true.

We speak your language

Germany has the largest economy in Europe and is also one of the largest in the world. It has the largest population in the EU and is a federal republic, consisting of 16 states, called Bundesländer each of them having their own capital and own parliament.

The economy has been stable over the years, having met the global financial crisis in 2007/2008 easily. Germany has a highly skilled labour force, but still not enough to cover all needs. That is why big legal changes are being made in June 2019, as the new Fachkräfteeinwanderungsgesetz (Law on Migration of Highly Skilled People) has been adopted by the parliament. The county has a large capital stock, is known for the low level of corruption and its innovations. When thinking of Germany many think of its industry and quality behind it, why Germany is one of the biggest exporters in the world.

Another important thing to know is that Germany has not a single economic centre as one might think of the capital Berlin. German is the official language; English is spoken widely.

However, the German tax regime may be confusing to foreigners, it is easy to understand when knowing the main existing tax regimes in Germany:

• Körperschaftsteuer is the corporate income tax, being a tax charged on the income of a corporate
• Einkommensteuer is the income tax, being a tax charged on the income of individuals
• Umsatzsteuer is the value-added tax, being a tax charged on the provision of goods or services
• Gewerbesteuer is the trade tax, being a tax payable by businesses on their income, depending on the seat of the business
• Grunderwerbsteuer is the real estate transfer tax, being a tax paid when a property is transferred

Partnerships are tax-transparent what means that the shareholders are reliable for taxes, depending on their legal form. Individuals have to pay income tax, whereas corporates have to pay the corporate income tax.

In case of operating a foreign branch in Germany the profits of the foreign branch have to be taxed in Germany. The taxes depend on the legal form meaning that those taxes have to be paid which would apply for the branch if it would have a German legal form. The profits generated in Germany are then either exempted from taxation in the foreign country or they are subject to taxation there. In this case the taxes paid in Germany will be offset against the corresponding taxes in the foreign state. 

O.Law supports investors from all around the world knowing the German market with legal advice in the relevant areas as well as supporting in and representation in disputes.

O.Law is a modern and dynamic law firm working in cooperation with highly motivated, professionals offering legal advice in the heart of Dusseldorf. We are characterized by our cooperation with a tax advisor and a network of lawyers in Eastern Europe.

O.Law supports in all legal requests regarding commercial law, focusing on our international cooperation. In view of the intensity of German-Turkish trade relations and the importance of them, we established a Turkey Desk.

Solutions that are efficient and economically sensible, with creative approaches are defining O.Law’s hallmarks. O.Law offers legal services in German, Turkish  and English and can support double culturally. To speak a common language is important to us.

O.Law – International Law Firm

Attorney at Law Hülya Oruç, LL.M.

Goethestr. 30

40237 Düsseldorf

+ 49 211 976 358 -19

info@olaw.eu

www.olaw.eu

O.Law is a law firm based in Düsseldorf. Working for entrepreneurs worldwide, making their dreams come true.

We speak your language

Unterschiedliche Faktoren können zu einer Überschuldung oder Zahlungsunfähigkeit eines Unternehmens führen.  Abhilfe kann die sog. Firmeninsolvenz, auch Regelinsolvenz genannt, schaffen, welches Einzelunternehmern, Gesellschaften und Freiberuflern die Möglichkeit bietet, das Unternehmen zu liquidieren oder zu sanieren.

In der Insolvenzordnung (InsO) ist genau definiert, unter welchen Umständen ein Unternehmen insolvent ist. Die Insolvenz tritt hiernach dann ein, wenn das betroffene Unternehmen nicht in der Lage ist, seinen fälligen Zahlungspflichten nachzukommen (Zahlungsunfähigkeit), eine solche Lage droht (drohende Zahlungsunfähigkeit) oder das Vermögen des Schuldners die bestehenden Verbindlichkeiten nicht mehr deckt, außer eine Fortführung des Unternehmens ist nach den Umständen überwiegend wahrscheinlich (Überschuldung).

Spätestens drei Wochen ab Zahlungsunfähigkeit oder Überschuldung muss von den zuständigen Personen die Firmeninsolvenz angemeldet werden. Dies gilt für die GmbH, AG, UG und eingetragene Genossenschaften. Für andere Gesellschaftsformen wie die OHG, GbR, KG, e.K. oder Freiberufler gilt diese Pflicht nicht, da die Gesellschafter bzw. Unternehmer ohnehin mit ihrem Privatvermögen haften.

Das Insolvenzverfahren

Jede Firmeninsolvenz gestaltet sich anders, entscheidende Kriterien sind die Größe und Struktur des Unternehmens sowie die Anzahl der Gläubiger.

Zunächst ist ein Insolvenzantrag beim zuständigen Amtsgericht zu stellen. Das Amtsgericht fungiert als Insolvenzgericht. Beim sogenannten vorläufigen Insolvenzverfahren wird geprüft, ob die Voraussetzungen für die Regelinsolvenz erfüllt sind. Wichtig dabei ist, dass die  Insolvenzmasse die gesamten Verfahrenskosten der Insolvenz deckt. Zu der Insolvenzmasse gehört das gesamte Vermögen, das dem Unternehmen zum Zeitpunkt der Insolvenzeröffnung zur Verfügung steht und welches es während des weiteren Verfahrens erlangt. Anschließend werden die Gläubiger des insolventen Unternehmens aufgefordert, ihre Forderungen anzumelden. Diese werden dann tabellarisch erfasst.

Wenn die Voraussetzungen erfüllt sind und das Insolvenzverfahren eröffnet wird, ist ab diesem Zeitpunkt der Insolvenzverwalter für das Unternehmen verantwortlich. Dies bedeutet, dass das pfändbare Vermögen beschlagnahmt wird und nur der Insolvenzverwalter darüber verfügen darf.  Die Insolvenzverfahrenseröffnung wird öffentlich bekanntgegeben und dem Unternehmen wird Pfändungsschutz erteilt. Von nun an sind Zwangsvollstreckungsmaßnahmen durch Gläubiger nicht mehr möglich.

Der Insolvenzverwalter analysiert die wirtschaftliche Situation des Unternehmens und erstellt einen Bericht, der den Gläubigern bei der Gläubigerversammlung präsentiert wird. Dieser Bericht dient als Grundlage für die Entscheidung, ob das Unternehmen saniert (fortgeführt) oder liquidiert (aufgelöst) wird.

Bei einer Liquidierung wird das gesamte Unternehmen verwertet, indem z.B. Maschinen, Immobilien oder Teile des Unternehmens veräußert werden. Der Erlös wird nach Abzug der Verfahrenskosten an die Gläubiger verteilt.

Bei einer Sanierung wird das Unternehmen oder Teile davon gerettet bzw. fortgeführt. Die Gläubigerversammlung muss der Sanierung zustimmen und gemeinsam wird ein Insolvenzplanverfahren entworfen, um das weitere Vorgehen zu bestimmen. Dabei können z.B. Gläubiger auf einen Teil ihrer Forderungen verzichten und damit die Liquidität des Unternehmens verbessern oder Arbeitsplätze bzw. Standorte müssen gestrichen werden, um Kosten sparen zu können.

Nachdem die Insolvenzmasse vollständig verwertet wurde und alle Forderungen entweder befriedigt oder abschließend überprüft wurden, wird ein Schlussbericht und eine Schlussrechnungslegung vom Insolvenzverwalter vorgelegt.

Nach diesem Schlusstermin bewilligt das Insolvenzgericht die Schlussverteilung nach einer gesetzlich vorgeschriebenen Reihenfolge. Dabei ist die Reihenfolge

1. Verfahrenskosten (Gerichtskosten, Insolvenzverwaltung)
2. Masseverbindlichkeit (Verbindlichkeiten, die nach Verfahrenseröffnung entstanden sind)
3. Insolvenzforderungen (Verbindlichkeiten, die bei Verfahrenseröffnung bereits vorlagen)
4. Nachrangige Insolvenzforderungen

Nach erfolgreicher Verteilung hebt das Insolvenzgericht das Insolvenzverfahren auf

Firmeninsolvenz in Eigenverwaltung

Eine Alternative zum vom Gericht bestellten Insolvenzverwalter ist die Insolvenz in Eigenverwaltung nach §§ 270 ff. InsO. Hierbei führt die Geschäftsführung das Unternehmen selbständig weiter. Jedoch ist auch hier eine Insolvenz ohne Kontrolle von außen nicht möglich, denn der Geschäftsführung wird ein Sachverwalter zur Seite gestellt, der das Einhalten der erarbeiteten Konzepte kontrolliert. Eine Firmeninsolvenz in Eigenverwaltung ist nur sinnvoll, wenn die Geschäftsführung bereits ein effektives Sanierungskonzept erarbeitet hat und die Chancen gut stehen, dass das Unternehmen gerettet wird. Die Durchführung der Firmeninsolvenz in Eigenverantwortung empfiehlt sich oftmals nicht, da die Durchführung des Insolvenzverfahrens Kenntnisse und Erfahrungen aus diesem Gebiet erfordert.

© by Hülya Oruç

Solutions that are efficient and economically sensible, with creative approaches are defining O.Law’s hallmarks. O.Law offers legal services in German, Turkish  and English and can support double culturally. To speak a common language is important to us.

O.Law – International Law Firm

Attorney at Law Hülya Oruç, LL.M.

Goethestr. 30

40237 Düsseldorf

+ 49 211 976 358 -19

info@olaw.eu

www.olaw.eu

O.Law is a law firm based in Düsseldorf. Working for entrepreneurs worldwide, making their dreams come true.

We speak your language

While cross-border movement of goods should continue to be possible without problems, private travellers will no longer be allowed to enter or leave the country at the above-mentioned borders without an urgent reason for travelling. Travellers with symptoms of corona disease will no longer be allowed to enter the country. However, any necessary measures will be coordinated with the local health authorities.

Furthermore, crossing the above-mentioned borders is now only possible at certain border crossing points. The Federal Ministry of the Interior has published a list of possible border crossing points.

Crossing the borders is now only permitted in urgent cases, whereby crossing the border is not tied to a nationality. Urgent reasons should be, for example, medical treatment, family deaths. However, the assessment of the existence of an urgent reason will be made on a case-by-case basis. This assessment takes place on the spot, i.e. at the border crossing, and is at the discretion of each official. EU citizens and third-country nationals are still allowed to return to their home country via a transit through Germany.

Crossing borders for professional reasons is still permissible and possible. Thus, commuters can still enter the respective state without having to fear any restrictions. However, it must be possible to provide proof of the work-related crossing by means of an employment contract or similar.

Persons who are in possession of a Schengen visa, i.e. who wish to travel for tourism purposes, are in principle no longer allowed to enter the country.

German citizens are still allowed to enter Germany.

It is problematic that harvest workers and seasonal workers from abroad are no longer allowed to enter Germany. German farmers currently fear a crop failure. The industry is looking for 300,000 harvest workers. Following a call by the farmers‘ associations, helpers from Germany have already come forward, some of whom are suffering a loss of income due to short-time work or loss of orders.

The above-mentioned measures also apply to air traffic, with air travellers from Italy, Spain, France, Luxembourg, Denmark and Switzerland in particular being subject to stricter controls. Without an urgent reason for travelling, they too must not be allowed to enter the country. It is advisable not to travel abroad without an urgent reason for travel.

It is also true for entries outside the EU that entry without an urgent reason is no longer possible. German nationals are expressly excluded from this. Transit for the purpose of travelling home is still permitted for EU citizens as well as citizens of Great Britain, Iceland, Liechtenstein, Norway and Switzerland and their family members. For third-country nationals who have a long-term residence permit from an EU state, the rule is that they may return to their usual place of residence. If this condition cannot be met, third-country nationals will be turned back at the border if there is no urgent reason.

O.Law – International Law Firm

Goethestr. 30

40237 Düsseldorf

+ 49 211 976 358 -19

info@olaw.eu

www.olaw.eu

O.Law is an international law firm based in Düsseldorf.

We speak your language.

A Gesellschaft mit beschränkter Haftung (GmbH) is the best known form of corporations in Germany. With more than 1 Mio. companies, the formerly popular partnerships are overtaken now by this form of company (as of 2013). The GmbH in a legal entity that has its own rights and obligations. In consequence the GmbH is an independent legal personality, e.g. it can sue and be sued independently from the shareholders. The GmbH itself can be owner of movable properties. Bodies of the GmbH are the managing director, the shareholders and the meeting of the shareholders. Further under certain circumstances a board of directors can be appointed.

B. Basics

The GmbH is born with the registration in the commercial registry. Before the registration into the commercial registry it is a so called „Vorgründungsgesellschaft“ („Association before formation“) in the form of a BGB company (= company organised under the German civil code) which has the purpose of formation of a GmbH.

With the notarization of the AoA the so called Vor-GmbH („before GmbH“) comes into existence. It may also – like the Vorgründungsgesellschaft – be the bearer of rights and obligations, but then the suffix “i.G.” should be used to make it clear that the GmbH has not been registered yet in the commercial register.

With the registration with the commercial register the GmbH is „born“. The GmbH’s purpose can be any legally permitted purpose.

The share capital of a GmbH must amount at least EUR 25.000,00. According to § 7 GmbH-Law half of the share capital has to be contributed when the notary applies for registration at the commercial register. The company has the obligation to hold the minimum share capital. This capital can be provided in cash or kind. Upon the registration of the company the managing director must assure that the minimum regular share capital has been paid. Opening a bank account can be difficult for foreigners who are not resident in Germany. Many banks have strict conditions. So there are banks that want to get to know their customers in person. However, there are also banks that open a bank account after legitimacy of the customer at an official place without the premise of entering Germany.

The GmbH is represented by one or more managing directors who can be appointed indefinitely or for a certain time by the shareholders in the AoA with the formation or afterwards. Managing directors can only be natural persons, who are absolutely sui iuris (unlimited legal capacity). Managing directors are subject to special and due diligence requirements which have to be met, amended by responsibilities developed by case law.

The GmbH is liable only with its own assets, the shareholders are exempt from personal liability. By way of exception the shareholders can have personal liabilities.

The AoA can be customized. Since the reform of the GmbH-Law there is on the other hand the possibility to use a sample for the AoA (so called “Musterprotokoll”). Given the premise of maximum three shareholders and only one managing director this sample can be used. Also, only cash and no contributions in kind may be provided.

The shareholders make their decisions at the shareholders’ meeting by means of shareholder resolutions. Required majorities can be specified in the AoA. The AoA must indicate the number and nominal value of the shares of the shareholders. The nominal sum has to be in full Euros, therefore the minimum nominal sum is EUR 1,00.

When the nominal capital is contributed and the AoA are notarized, the notary has to apply for registration of the GmbH at the commercial register:´

C. Regarding foreigners

The formation of the association is not bound to the nationality of the shareholders or the managing directors. Even foreigners can found an association or be appointed managing director without authorization. Three constellations are possible: A foreign managing director with residence or settlement permit, meaning with domicile in Germany, can manage a GmbH without any difficulty. The same thing applies for EU-Citizens because of their EU freedoms, namely the freedom of movement. Entry and residence as well as admission to work, be it self-employed or dependent, is possible without any permission. For non-EU-Citizens, it has long been controversial in Germany whether managing directors had to have a residence permit. By now there is the consensus that these managing directors do not need any residence title. In some cases it is argued that the managing directors shall at least have the possibility to being able to enter Germany for at least three months within a calendar year. But even this point is judged differently. It is advisable to clarify with the respective commercial registry because there is nationwide inconsistency regarding this point. Non-EU citizens without a residence permit, who want to become self-employed in Germany, do not need a special work permit. Upon obtaining a residence permit, a self-employed person can be self-employed without a separate permit. For a planned stay of less than 90 days, an application for a so called Schengen visa is sufficient. For a planned stay of more than 90 days, a visa for the purpose of self-employment (so-called “national visa”) must be applied for at one of the German diplomatic missions abroad. The respective institute or consulate then forwards the request to the responsible immigration office. The foreigners authority at the planned place of residence in Germany then decides on this request. This process can take two to four months.

The economy has been stable over the years, having met the global financial crisis in 2007/2008 easily. Germany has a highly skilled labour force, but still not enough to cover all needs. That is why big legal changes are being made in June 2019, as the new Fachkräfteeinwanderungsgesetz (Law on Migration of Highly Skilled People) has been adopted by the parliament. The county has a large capital stock, is known for the low level of corruption and its innovations. When thinking of Germany many think of its industry and quality behind it, why Germany is one of the biggest exporters in the world.

Another important thing to know is that Germany has not a single economic centre as one might think of the capital Berlin. German is the official language; English is spoken widely.

With investing in Germany, the question raises whether a migration to Germany is meaningful. It is good to know, that the German population is constantly growing older meaning that there is a shortage of skilled workers in Germany, e.g. in the fields of IT, engineering and health care. Germany has a widely range of migration laws which may affect the investment plan.

Entering and staying in Germany is connected with a visa requirement for non-EU-citizens. An exception exists for example for the citizens of the United States of America or the United Arab Emirates, who do not need a visa for a stay up to 90 days in a 180-days-period.

A visa means the Schengen visa, which can be extended for a total stay of 90 days per period of 180 days. For stays longer than 90 days, a visa (so-called national visa) is required. For those stays the following visa models are given:

Ø residence permit,

Ø EU Blue Card,

Ø ICT card,

Ø settlement permit and

Ø EU permanent residence permit

The residence permit is a temporary residence permit issued for specific residence purposes. The settlement permit, on the other hand, is an indefinite residence permit entitling the holder to work. A settlement permit is mandatory if certain conditions are met (for example, if you hold a residence permit for 5 years, secure your livelihood, sufficient knowledge of German, etc.). The situation is similar with the EU permanent residence permit, which allows holders of a residence permit to enjoy the freedom of movement within the EU. In addition to the settlement permit, this is the strongest form of a residence permit. For foreigners with an academic or equivalent qualification level, it is possible to obtain a residence permit by applying for the so-called EU Blue Card. It is a requirement to obtain a German or recognized foreign or comparable foreign university degree and a minimum annual gross salary of EUR 53.600,00 or EUR 41.808,00 for skilled workers in certain fields. The EU blue card can be converted into an unlimited settlement permit. For an entrepreneurial transfer, the so-called ICT card and the so-called mobile ICT card are the right visas. The ICT card only enables activities in a German branch for executives, specialists and trainees for more than 90 days, but for a maximum of three years (for trainees a maximum of one year). In contrast, the Mobile ICT card is issued for short-term mobility for more than 90 days if the alien already holds a residence permit from another EU member state.

In general, the application procedure has to be done before entering Germany. The applicants have to submit their application with all needed documents in person at the competent authority.

O.Law supports investors from all around the world knowing the German market with legal advice in the relevant areas as well as supporting in and representation in disputes.

O.Law is a modern and dynamic law firm working in cooperation with highly motivated, professionals offering legal advice in the heart of Dusseldorf. We are characterized by our cooperation with a tax advisor and a network of lawyers in Eastern Europe.

O.Law supports in all legal requests regarding commercial law, focusing on our international cooperation. In view of the intensity of German-Turkish trade relations and the importance of them, we established a Turkey Desk.

Solutions that are efficient and economically sensible, with creative approaches are defining O.Law’s hallmarks. O.Law offers legal services in German, Turkish and English and can support double culturally. To speak a common language is important to us.

O.Law –

Attorney at Law Hülya Oruç, LL.M.

Goethestr. 30

40237 Düsseldorf

+ 49 211 976 358 -19

info@olaw.eu

www.olaw.eu

O.Law is a law firm based in Düsseldorf. Working for entrepreneurs worldwide, making their business dreams come true.

We speak your language

Die Aufenthaltstitel werden erteilt als

· Visum

· Aufenthaltserlaubnis

· sog. Blaue Karte EU

· sog. ICT-Karte

· sog. Mobile-ICT-Karte

· Niederlassungserlaubnis

· Erlaubnis zum Daueraufenthalt-EU.

Details zu den unterschiedlichen Aufenthaltstiteln

Mit Visum ist das Schengen-Visum gemeint, dass für eine Gesamtaufenthaltsdauer von 90 Tagen je Zeitraum von 180 Tagen verlängert werden kann. Für längere Aufenthalte als 90 Tage ist ein Visum (sog. Nationales Visum) erforderlich. Hierfür kommen die Aufenthaltserlaubnis, die Blaue Karte EU, die ICT-Karte, die Niederlassungserlaubnis sowie die Erlaubnis zum Daueraufenthalt EU infrage. Die Aufenthaltserlaubnis ist ein befristeter Aufenthaltstitel, der zu bestimmten Aufenthaltszwecken erteilt wird. Die Niederlassungserlaubnis ist hingegen ein unbefristeter Aufenthaltstitel, der zur Ausübung einer Erwerbstätigkeit berechtigt. Eine Niederlassungserlaubnis ist zwingend zu erteilen, wenn bestimmte Voraussetzungen erfüllt sind (z.B. bei Besitz eines Aufenthaltstitels seit 5 Jahren, Sicherung des Lebensunterhaltes, ausreichende Deutschkenntnisse etc.). Ähnlich verhält es sich mit der Erlaubnis zum Daueraufenthalt-EU, die den Inhabern dieses Aufenthaltstitels eine gewisse Freizügigkeit innerhalb der EU ermöglicht. Neben der Niederlassungserlaubnis ist dies die stärkste Form eines Aufenthaltstitels. Für Ausländer mit akademischem oder diesem gleichwertigen Qualifikationsniveau ist es möglich einen Aufenthaltstitel durch Antrag auf die sog. Blaue Karte EU zu erlangen. Voraussetzung ist u.a. die Erlangung eines deutschen oder anerkannten ausländischen oder vergleichbar ausländischen Hochschulabschlusses und eines jährlichen Mindestbruttogehaltes von ca. EUR 52.000,00 usw. Bei Vorliegen von bestimmten Voraussetzungen kann sich die Blaue Karte in eine unbefristete Niederlassungserlaubnis umwandeln. Für einen unternehmerischen Transfer wurde die sog. ICT-Karte und die sog. Mobile-ICT-Karte eingeführt. Die ICT-Karte ermöglich ausschließlich die Tätigkeit in einer deutschen Niederlassung für Führungskräfte, Spezialisten und Trainees für mehr als 90 Tage, maximal jedoch für drei Jahre (für Trainees maximal ein Jahr). Die Mobile-ICT-Karte hingegen wird für die kurzfristige Mobilität für mehr als 90 Tage erteilt, wenn der Ausländer bereits einen Aufenthaltstitel eines anderen EU-Mitgliedsstaates besitzt.

Allgemeine und besondere Voraussetzungen

Die Aufenthaltstitel berechtigen nicht automatisch zur Befugnis zur Ausübung einer Erwerbstätigkeit. Es ist vielmehr eine ausländerbehördliche Erlaubnis erforderlich, und zwar grundsätzlich nach Zustimmung der Bundesagentur für Arbeit.

Zunächst gibt es allgemeine Erteilungsvoraussetzungen, die für jede Art von Aufenthaltstitel vorzuliegen hat. Diese sind:

· die Sicherung des Lebensunterhalts,

· Staatsangehörigkeit und Identität müssen geklärt sein,

· es darf kein Ausweisungsinteresse bestehen,

· der Aufenthalt darf die Interessen der BRD weder beeinträchtigen noch gefährden und

· der Besitz eines Passes.

Für die ICT-Karte, die Niederlassungserlaubnis und der Erlaubnis zum Daueraufenthalt-EU kommen noch folgende besondere Voraussetzungen hinzu:

· Einreise mit dem erforderlichen Visum und

· Angaben müssen korrekt und bereits bei Erteilung gemacht sein.

Des Weiteren gelten die für den jeweiligen Aufenthaltszweck maßgeblichen besonderen Vorschriften zur Ausbildung, Erwerbstätigkeit, völkerrechtliche, humanitäre oder politische Gründe und familiäre Gründe.

Für die Aufnahme von einer selbstständigen Tätigkeit gilt, dass die Tätigkeit im Interesse der BDR liegen muss und finanziell durch Eigenkapital oder eine Kreditzusage abgesichert sein muss. Für qualifizierte Ausländer (abgeschlossenes Studium in Deutschland) gelten erleichterte Bedingungen.

Für die Aufnahme von einer selbstständigen Tätigkeit gilt, dass die Tätigkeit im Interesse der BDR liegen muss und finanziell durch Eigenkapital oder eine Kreditzusage abgesichert sein muss. Für qualifizierte Ausländer (abgeschlossenes Studium in Deutschland) gelten erleichterte Bedingungen.

Für die Aufnahme von einer abhängigen Tätigkeit gilt der Grundsatz, dass die Bundesagentur für Arbeit ihre Zustimmung erteilen muss. Hiervon gibt es durch Rechtsverordnung festgelegte Ausnahmen. Darüber hinaus muss ein konkretes Arbeitsplatzangebot vorliegen. Alternativ kann bei Vorliegen der Voraussetzungen die Blaue Karte EU beantragt werden, die qualifizierten Ausländern eine auf zunächst vier Jahre befristete Aufenthaltserlaubnis mit Erlaubnis zur Aufnahme einer Erwerbstätigkeit gestattet. Schon nach 33 Monaten kann bereits ein Anspruch auf Erteilung einer Niederlassungserlaubnis bestehen.

The EU Blue Card is a residence title for special purposes, given residence permits in Germany in this form since 2012.

It is intended to facilitate immigration of highly qualified third-country citizens to Germany. It also helps to make the local labour market more attractive to well-educated employees and counteract the shortage of skilled workers. The EU Blue Card is addressed to persons from third countries, who have not the citizenship of any EU state.

Legal Basis and Requirements

The requirements for the EU Blue Card are widely stated in the German Residence Law. The Requirements are as followed:

· Completed University Education: if this education is not obtained in Germany, the university education must be accepted, or it has to be similar to a German completed university education

· Employment Contract or Binding Job Offer

· Minimum Gross Salary: there is no need for an approval of the German Federal Employment Office if a certain level of income reached or is offered. This year’s salary is EUR 53.600,00. There is an exception for professions like IT-specialist or physicians, stated with EUR 41.808,00 as off 2019.

Validity of the EU Blue Card

The Blue Card is issued for the duration of the employment contract plus three months, but for a maximum of period of four years. An extension is possible if the preconditions are met. A change of job within the first two years of the employment must be notified to the competent immigration authority, who in turn issues their written consent.

Advantages of the EU Blue Card

Ø Fast track to a settlement permit: as a holder of an EU Blue Card in Germany you can apply for a permanent national residence title. The requirement is to be in a highly qualified employment for 33 months and having simultaneously paid into a retirement scheme. Persons who can prove adequate knowledge of German (Level B1) can apply for a settlement permit after 21 months already.

Ø Mobility in- and outside the EU: when having an EU Blue Card for at least 18 months you are allowed to enter another EU Member State without any visa for the purpose of highly qualified employment and apply for the EU Blue Card there within one month. Given this advantage to your family members as well. Further the EU Blue Card holder can stay up to 12 months in a non-EU-country without losing his residence title, this fact applying for the family members as well.

Ø Family Reunification: Spouses might be granted a residence permit even if they do not have any knowledge of German prior to entering the country. Furthermore, spouses are immediately entitled to take up dependent or independent employment without any restrictions.

Procedure

Ø If you are already living in Germany under a different residence title: contact your immigration authority responsible for the place of residence

Ø Living in non-EU-countries: apply first for visa with purpose of employment in Germany at competent German Embassy in home country. After arriving in Germany apply for EU Blue Card before visa expires (the Embassy will give short term visa for coming to Germany and applying for the Blue Card).

Ø Third country nationals with EU Blue Card from another EU Member State: working in Germany is possible after 18 months, application must be submitted at local immigration office within one month

How we do help?

O.Law provides legal advice and issues the documents needed for it’s clients when applying for the EU Blue Card. By nature there are many questions before applying for such a visa. The German offices are known for their bureaucratic and sometimes not easy procedures. Please do not hesitate to contact us in case of needing assistance.

Mail us: info@olaw.eu

Call us: +49 211 976 358 – 19

www.olaw.eu