Entrepreneur

This product was added on the quality assurance side of the portal business arising from the substantive and / or formal defects. You can help by you are removing the deficiencies mentioned there or you engaged with any of the discussion.

Entrepreneur who makes business decisions alone or with others ( co-owners ). In contrast to the manager, he is also equity investors.

• 3.1 entrepreneur term in the UGB / Consumer Protection Act

Business Overview

Individual entrepreneurs: An entrepreneur has the main task to fulfill the business purpose of the company to perform goal-oriented its staff and to delegate to them tasks, competencies and responsibilities. As the owner of the company he is relatively independent in its decisions. Since no lengthy consultation processes with stakeholders are necessary, he can decide relatively quickly. He concludes the business of his company, this may appoint representatives, for example, Authorized representatives or authorized agents. His earned profits and a possible liquidation proceeds he does not have to share with partners. He can decide on personal drawings alone. In contrast, he also carries the loss of the company and general business risk alone. He must have sufficient resources to provide for its decisions alone and carries sole responsibility. Because the capital base compared to other forms of enterprise is limited, there is only a limited credit basis. As an owner, he is not only liable with its entire business assets, but also with his personal assets. In the succession plan for the entrepreneur (eg due to age ), there are often problems in practice.

Fellow Entrepreneurs: See partnership.

Shareholders: See corporation.

Germany

In German law generally, there is no uniform definition of the term entrepreneur.

Business concept in the Civil Code

General Section

The Civil Code (BGB ) is defined in § 14 Section 1 of the entrepreneur as follows:

According to § 14 para 1 BGB entrepreneur is, or who has worked as an architect, accountant, translator or dentist performs other services in an independent manner. In these cases, the transaction must, however, " in the exercise " of these activities are carried out; buys the architect "private" a shelf for his apartment or dog food, he is a consumer.

Of importance, the entrepreneurial characteristic is especially for consumer goods and consumer loan agreement as well as for the protection of the consumer by the Terms and Conditions.

Work contract

In the scheme of the contract for work in the special section of the law of obligations ( § 631 BGB) there is a different definition of the entrepreneur. The Contractor is the party which manufactures a contractually agreed with the customer work with a work contract.

These two entrepreneurs in terms of the Civil Code are not congruent.

In legal practice entrepreneurs and buyer, instead of the common terms, the terms client and the contractor used, especially in construction law in the VOB / B. On the other hand, there is the term " entrepreneur" in construction law, especially in the compositions of the general contractor, subcontractors. The contractor so designated distinguish between whether an entrepreneur towards the contractor provides all construction services for a building or whether it is used by another entrepreneur only for the provision of individual works. A general contractor takes over in addition to the construction work still planning services.

Business concept in the HGB

According to § 84 para 1 HGB entrepreneur is the one from whom an agent is constantly tasked to broker business deals or to enter on its behalf.

Business concept in the sales tax law

The German Sales Tax Law defines entrepreneur as follows ( § 2 para 1 sentence 1 and 3 UStG):

• " 's Who " includes, in contrast to the German Civil Code not only legally responsible with a (natural and legal persons and companies), but also unincorporated, such as a community of heirs whose legal capacity is not yet confirmed. The civil law only partial legal capacity civil law ( GbR ) is a business, if it is based and shall operate as an external company in dealings with the authorities and customers.

• "Sustainable" means repetition intention (someone who sold individually distributed over two years, his stamp collection is not an entrepreneur, because when all are sold, ceases., He buys but specifically stamps to complete his collection, and thus its value when selling to increase, it is a business ).

• " self " is not defined in the VAT Act, but § 2, paragraph 2 UStG define the cases of dependence

Business concept in e-commerce

A commercial activity is a well-planned, applied to certain permanent, independent and economic activity that emerges to the outside. Therefore, even individuals who constantly sell goods, for example on Ebay with a certain minimum organizational effort, be an entrepreneur. In particular, it is assumed in so-called power sellers who sell at least 300 items per month on eBay or an eBay Store maintained. Generally, this must be true of the business property of the buyer seller prove. If the other but PowerSeller, finds the OLG Koblenz to view a burden of proof instead (MMR 2006, 236).

Austria

Business concept in the UGB / Consumer Protection Act

In Austria, the concept of the entrepreneur has a different meaning. With the reform of commercial law (now: company law ) took the concept of the entrepreneur takes the place of the term "merchant". After the amendment of company law in Austria on 1 January 2007, the private law only from a common business term. This can be found in § 1Vorlage: § / Maintenance / RIS search UGB, which states: ". Entrepreneur who runs a company" A company in turn is any stable organization with an independent economic activity, do not like them to profit be addressed. This definition therefore fall next freelancers such as architects or doctors also charitable organizations. The definition of the entrepreneur in the Consumer Protection Act is almost identical and is equally regarded by courts and writers as identical.

Two more entrepreneurs come to this general definition of virtue legal form and force entry. Entrepreneurs power law form are loud 2Vorlage §: § / Maintenance / RIS search UGB stock corporations (AG), limited liability companies ( GmbH), trade and industrial co-operatives, mutuals, savings banks, EEIG, SE and SCE. Entrepreneurs virtue of its entry, however, are in accordance with § 3Vorlage: § / Maintenance / RIS search UGB wrongly registered in the Company Register any person acting under that company name. Not represented in the UGB, but due to the doctrine of the warrant liability of both teaching as well as by the courts, is the entrepreneur force occurrence. This occurs in business transactions wrongly as an entrepreneur and has to certain legal consequences to be treated as an entrepreneur.