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Gesellschaft mit beschränkter Haftung
''Gesellschaft mit beschränkter Haftung'' (, abbreviated GmbH (:geː ʔɛm beː haː), in Austria also GesmbH or Ges.m.b.H.), which is German for "company with limited liability", is a type of legal entity
very common in Germany, Austria, Switzerland and Liechtenstein. The name of the GmbH form emphasizes the fact that the owners (''Gesellschafter'', also known as members) of the entity are not personally liable for the company's debts.〔(RIS - Bundesrecht konsolidiert - Suche ). Ris.bka.gv.at. Retrieved on 2013-07-19.〕〔(GmbHG - nichtamtliches Inhaltsverzeichnis ). Bundesrecht.juris.de. Retrieved on 2013-07-19.〕 ''GmbH''s are considered legal persons under German and Austrian law. Other variations include mbH (used when the term ''Gesellschaft'' is part of the company name itself), and gGmbH (''gemeinnützige'' GmbH) for non-profit companies.
The GmbH has become the most common corporation form in Germany, since the AG (''Aktiengesellschaft''), the other major company form corresponding to a stock corporation, was until recently much more complicated to form and operate.〔(Müller, Klaus J. ''The GmbH: a guide to the German limited liability company'' ) Beck, 2006 ISBN 978-90-411-2444-9〕〔(Rutow, Lange ''Doing Business in Germany'' ) 2008〕
==History==
The laws governing this type of legal entity were adopted in Germany in 1892, and in Austria in 1906. The concept of limited liability created by these laws inspired the legal establishment of the limited liability company form in other countries,〔(【引用サイトリンク】 Historical Background of the Limited Liability Company )〕 although the concept of a limited liability company already existed in the United Kingdom.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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