Germany: Neue Möglichkeiten bei Gesellschafterlisten

Last Updated: 11 January 2019
Article by Eva Bonacker

Geschäftsführer von GmbHs sind verpflichtet, neue Gesellschafterlisten beim Handelsregister einzureichen, sobald sie von Änderungen in der Person ihrer Gesellschafter oder des Umfangs ihrer Beteiligung erfahren und kein Notar an der Veränderung beteiligt ist. Für die Gestaltung der Gesellschafterlisten gibt es jetzt neue, interessante Möglichkeiten.

Anlässe, bei denen der Geschäftsführer verpflichtet ist, können etwa sein:

  • Sitzverlegung oder Umfirmierung eines Gesellschafters,
  • Verschmelzung oder Formwechsel beim Gesellschafter,
  • Erbnachfolge,
  • Teilung von Geschäftsanteilen durch die Gesellschafter,
  • Namenswechsel oder Umzug eines Gesellschafters.

Seit Juni 2017 verlangt der Gesetzgeber umfangreiche Angaben zur Identität der Gesellschafter und zum Umfang ihrer Beteiligung. Dies hat jedoch zahlreiche Fragen aufgeworfen, wie Gesellschafterlisten nach diesen Vorgaben noch übersichtlich erstellt werden können und wie dokumentiert werden kann, wie sich eine neue Gesellschafterliste bei Änderungen zur vorhergehenden Gesellschafterliste verhält.

Dem hat das Bundesministerium der Justiz und für Verbraucherschutz nun mit einer Verordnung abgeholfen (Verordnung über die Ausgestaltung der Gesellschafterliste (Gesellschafterlistenverordnung – GesLV vom 20.06.2018 BGBl. I S. 870 (Nr. 22)).

Insbesondere eröffnet die Verordnung folgende neue Möglichkeiten:

  • Nummerierung der Geschäftsanteile: Anstelle der normalen Nummerierung mit arabischen Zahlen (1, 2, 3, ...) dürfen jetzt auch sogenannte Abschnittsnummern" verwendet werden, die eine zweite Ebene der laufenden Nummerierung zulassen (1.1, 1.2, ...).

    > Abschnittsnummern bei Teilung von Geschäftsanteilen:

    Bei der Teilung von Geschäftsanteilen kann damit offensichtlich gemacht werden, aus welchem ursprünglichen Geschäftsanteil die geteilten Geschäftsanteile hervorgegangen sind. Beispielsweise kann Geschäftsanteil Nr. 1 in die Geschäftsanteile 1.1 und 1.2 geteilt werden. Die Nr. 1 darf danach nicht mehr als Nummer eines Geschäftsanteils verwendet werden.

    > Abschnittsnummern bei Schaffung neuer Geschäftsanteile:

    Möglich wäre es auch, die Geschäftsanteile je eines Gesellschafters durch die Verwendung von Abschnittsnummern zu gruppieren. Gerade wenn die Gesellschafter mit künftigen Kapitalerhöhungen rechnen, kann dies für andauernde Übersichtlichkeit nach diversen Finanzierungsrunden sorgen.

  • Sortierung: Es ist zulässig, statt nach Nummer der Geschäftsanteile nach Gesellschaftern zu sortieren. Damit wird es leichter, einen Überblick über die Gesellschafter insgesamt und ihre gesamte Beteiligung zu bekommen. Versehentliche Doppelbelegung oder Auslassung von fortlaufenden Nummern fallen dann allerdings weniger auf.
  • Bereinigungsliste: Wird die Gesellschafterliste anlässlich einer Veränderung unübersichtlich, besteht zudem die Möglichkeit, komplett neu zu nummerieren, um die Übersichtlichkeit wieder herzustellen. In diesem Fall dürfen die fortlaufenden Nummern auch neu verwendet werden. Wichtig ist, die vorgenommenen Änderungen in einer Bereinigungsliste deutlich zu dokumentieren.


Wenn sich bei GmbH-Gesellschaftern Änderungen ergeben, sollte der Geschäftsführer bei Aktualisierung seiner Kontakte und des Musters für Protokolle von Gesellschafterversammlungen die neue Gesellschafterliste nicht vergessen. Die neue Gestaltung eröffnet jetzt auch Chancen, die Gesellschafterliste als praxisnahes Tool, z.B. für die Bestimmung von Stimmrechten oder als Kopiervorlage für das Teilnehmerverzeichnis der Gesellschafterversammlungen zu verwenden.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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