Corporation

A body (even if the corporation französ. Loanword corporation ) is a German-language legal term, one based on the membership of the union of several persons legally responsible persons. This was done at an agreed merger purpose, consisting of individual or more natural persons and / or legal entities in the result table intended as legal form, a legal entity that is legally responsible as a rule. However, it can also be considered a so-called non-autonomous body part of a parent entity in turn.

The member-based organizations "body" of a corporation, you ( legally: Personnel substrate) is independent of the change of concrete members.

Molding

Must be differentiated:

• Associations, the only exception are as interest groups of natural or legal person professional associations, chambers etc. as public bodies.
• Companies: namely shareholders, but no members have.
• Institutions: Although you have users but no members.
• Foundations: How institutions they have no members.

Legal History

Historical entities include the guilds and corporations.

Legal issues

• Corporation tax: This tax is levied in addition to corporations and associations of persons and estates, including foundations and endowments.
• Corporate status: A term from the state church law. It is used to characterize the special status of public religious and philosophical communities. He does not refer to the body quality.

Legal person

In the German-speaking countries, the term legal person is defined in the relevant provisions of civil law. This is in Germany the German Civil Code, Austria and Liechtenstein, the Civil Code and in Switzerland, the Swiss Civil Code.