{"id":415,"date":"2017-01-15T11:42:18","date_gmt":"2017-01-15T11:42:18","guid":{"rendered":"http:\/\/rentabilitet.dk\/opgaver\/?page_id=415"},"modified":"2017-01-15T12:37:59","modified_gmt":"2017-01-15T12:37:59","slug":"kapitel-22-virksomhedsformer-haeftelse","status":"publish","type":"page","link":"https:\/\/rentabilitet.dk\/opgaver\/erhvervsret-notater\/kapitel-22-virksomhedsformer-haeftelse\/","title":{"rendered":"Kapitel 22 &#8211; Virksomhedsformer og h\u00e6ftelse"},"content":{"rendered":"<ol style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in; font-family: Calibri; font-size: 11.0pt; font-weight: normal; font-style: normal;\" type=\"1\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\" value=\"1\"><span style=\"font-family: Calibri; font-size: 11.0pt; font-weight: normal; font-style: normal;\">H\u00e6fte for g\u00e6ld og andre forpligtelser<\/span><\/li>\n<\/ol>\n<ol style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in; font-family: Calibri; font-size: 11.0pt; font-weight: normal; font-style: normal;\" type=\"1\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\" value=\"2\"><span style=\"font-family: Calibri; font-size: 11.0pt; font-weight: normal; font-style: normal;\">Enkeltmandsvirksomhed<\/span><\/li>\n<\/ol>\n<ol style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in; font-family: Calibri; font-size: 11.0pt; font-weight: normal; font-style: normal;\" type=\"1\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\" value=\"3\"><span style=\"font-family: Calibri; font-size: 11.0pt; font-weight: normal; font-style: normal;\">Interessentskab I\/S<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Selskaber med indskudt kapital<\/span><\/li>\n<\/ol>\n<ol style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in; font-family: Calibri; font-size: 11.0pt; font-weight: normal; font-style: normal;\" type=\"1\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\" value=\"5\"><span style=\"font-family: Calibri; font-size: 11.0pt; font-weight: normal; font-style: normal;\">Kommanditselskab K\/S<\/span><\/li>\n<\/ol>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">\n<ol style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in; font-family: Calibri; font-size: 14.0pt; font-weight: bold; font-style: normal;\" type=\"1\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle; font-weight: bold;\" value=\"1\"><span style=\"font-family: Calibri; font-size: 14.0pt; font-weight: bold; font-style: normal;\">H\u00e6fte for g\u00e6ld og andre forpligtelser<\/span><\/li>\n<\/ol>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Fysisk<\/span> <span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">person<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Juridisk<\/span> <span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">person<\/span><span style=\"font-family: Calibri; font-size: 11.0pt;\">, se fig. 22.1<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Personlig<\/span> <span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">h\u00e6ftelse<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">H\u00e6fter med hele formuen<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Begr\u00e6nset<\/span> <span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">h\u00e6ftelse<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">H\u00e6fter kun med det man har indskudt<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Solidarisk<\/span> <span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">h\u00e6ftelse<\/span><span style=\"font-family: Calibri; font-size: 11.0pt;\">, se fig. 22.2<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Hvis en\/flere ejere ikke kan betale, m\u00e5 den\/de andre ejere betale i stedet<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Pro<\/span> <span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">rata<\/span> <span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">h\u00e6ftelse<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Man h\u00e6fter kun for en hvis procentdel, eller et hvis bel\u00f8b<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Direkte<\/span> <span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">h\u00e6ftelse<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Hvis en virksomhedsejer h\u00e6fter direkte for virksomhedens g\u00e6ld, kan kreditor kr\u00e6ve betalings af virksomhedsejeren uden f\u00f8rst at rette kravet mod virksomheden<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">Indirekte<\/span> <span style=\"font-weight: bold; font-family: Calibri; font-size: 11.0pt;\">h\u00e6ftelse<\/span>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"circle\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Indirekte h\u00e6ftelse betyder modsat, at kreditor f\u00f8rst skal rette kravet mod virksomheden eller selskabet og fors\u00f8ge at f\u00e5 det til at betale g\u00e6lden<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin: 0in; margin-left: .375in; font-family: Calibri; font-size: 11.0pt;\">\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">Figur 22.1<\/span><\/p>\n<p style=\"margin: 0in;\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-416\" src=\"http:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er13.png\" alt=\"\" width=\"772\" height=\"1336\" srcset=\"https:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er13.png 772w, https:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er13-173x300.png 173w, https:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er13-768x1329.png 768w, https:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er13-592x1024.png 592w\" sizes=\"(max-width: 772px) 100vw, 772px\" \/><img loading=\"lazy\" src=\"file:\/\/\/C:\\Users\\Thomas\\AppData\\Local\\Temp\\msohtmlclip1\\01\\clip_image001.png\" alt=\"Computergenereret alternativ tekst: Aktion\u00e6rerne \u00a1 Aktieselskabet Skr\u00e6dderne A\/S\nFysiske personer:\nJuridisk person:\nAnna\nBritta Carla\nSkr\u00e6ddeme A\/S\nFig. 22.1 Et aktieselskab, hvor de fysiske personer er ejerne\/aktion\u00e6rerne og den juri-\ndiske person er aktieselskabet.\" width=\"361\" height=\"305\" \/><\/p>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">\n<p style=\"margin: 0in;\"><img loading=\"lazy\" src=\"file:\/\/\/C:\\Users\\Thomas\\AppData\\Local\\Temp\\msohtmlclip1\\01\\clip_image002.png\" alt=\"Computergenereret alternativ tekst: lnteressentskab med 3 interessenter\nKreditor\n(Bankl\u00e5n 300.000 kr.)\nReng\u00f8ring I\/S\nInteressent i\nInteressent 2\nInteressent 3\nFig. 22.2 Oversigt over eferforholdene \u00a1 et interessentskab, I\/S.\" width=\"351\" height=\"290\" \/><\/p>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">\n<ol style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in; font-family: Calibri; font-size: 14.0pt; font-weight: bold; font-style: normal;\" type=\"1\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle; font-weight: bold;\" value=\"2\"><span style=\"font-family: Calibri; font-size: 14.0pt; font-weight: bold; font-style: normal;\">Enkeltmandsvirksomhed<\/span><\/li>\n<\/ol>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Kun \u00e9n ejer<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Ejer h\u00e6fter personligt og ubegr\u00e6nset<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">De fleste virksomheder i Danmark drives p\u00e5 denne m\u00e5de<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Ejer risikerer hele sin personlige formue<\/span><\/li>\n<\/ul>\n<p style=\"margin: 0in; margin-left: .375in; font-family: Calibri; font-size: 11.0pt;\">\n<ol style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in; font-family: Calibri; font-size: 14.0pt; font-weight: bold; font-style: normal;\" type=\"1\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle; font-weight: bold;\" value=\"3\"><span style=\"font-family: Calibri; font-size: 14.0pt; font-weight: bold; font-style: normal;\">Interessentskab I\/S<\/span><\/li>\n<\/ol>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Flere ejere til samme virksomhed<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Ejere kaldes interessenter<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Der kan v\u00e6re to eller flere interessenter<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Interessenterne kan v\u00e6re fysiske eller juridiske personer<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Interessenterne h\u00e6fter personligt, ubegr\u00e6nset og &#8211; solidarisk for virksomhedens g\u00e6ld<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Interessenterne b\u00f8r indg\u00e5 en interessentskabskontrakt<\/span><\/li>\n<\/ul>\n<p style=\"margin: 0in; margin-left: .375in; font-family: Calibri; font-size: 11.0pt;\">\n<ol style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in; font-family: Calibri; font-size: 14.0pt; font-weight: bold; font-style: normal;\" type=\"1\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle; font-weight: bold;\" value=\"4\"><span style=\"font-family: Calibri; font-size: 14.0pt; font-weight: bold; font-style: normal;\">Selskaber med indskudt kapital<\/span><\/li>\n<\/ol>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Iv\u00e6rks\u00e6tterselskaber (IVS), Anpartsselskaber (ApS) og &#8211; aktieselskaber (A\/S) kaldes kapitalselskaber<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Kapitalkrav:<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">IVS: 1 kr.<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">ApS: 50.000 kr.<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">A\/S: 500.000 kr.<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">H\u00e6ftelse er begr\u00e6nset til den indskudte kapital<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Kapitalselskabets \u00f8verste myndighed er -generalforsamlingen, som v\u00e6lger en bestyrelse eller tilsynsr\u00e5d<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Bestyrelse\/tilsynsr\u00e5d ans\u00e6tter direktion, som er den daglige ledelse<\/span><\/li>\n<\/ul>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">Figur 22.3<\/span><\/p>\n<p style=\"margin: 0in;\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-417\" src=\"http:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er14.png\" alt=\"\" width=\"772\" height=\"1288\" srcset=\"https:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er14.png 772w, https:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er14-180x300.png 180w, https:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er14-768x1281.png 768w, https:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er14-614x1024.png 614w\" sizes=\"(max-width: 772px) 100vw, 772px\" \/><img loading=\"lazy\" src=\"file:\/\/\/C:\\Users\\Thomas\\AppData\\Local\\Temp\\msohtmlclip1\\01\\clip_image004.png\" alt=\"Computergenereret alternativ tekst: Oversigt over ledelsesstrukturen i Kaffemollen A\/S\nPoul\nFritz\nBestyrelse\nDirektion\nHavnen ApS\nKaffemollen A\/S\nAktiekapital 500.000 kr.\nGeneralforsamling\nFig. 22.4 Oversigt over ledelsesstrukturen i Kaffem\u00f8llen NS.\" width=\"380\" height=\"366\" \/><\/p>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">\n<ol style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in; font-family: Calibri; font-size: 14.0pt; font-weight: bold; font-style: normal;\" type=\"1\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle; font-weight: bold;\" value=\"5\"><span style=\"font-family: Calibri; font-size: 14.0pt; font-weight: bold; font-style: normal;\">Kommanditselskab A\/S<\/span><\/li>\n<\/ol>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Ofte et investeringsselskab<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">To forskellige typer deltagere:<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Komplementarer<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Kommanditister<\/span><\/li>\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Komplementarer h\u00e6fter personligt, ubegr\u00e6nset og -solidarisk<\/span><\/li>\n<\/ul>\n<ul style=\"margin-left: .375in; direction: ltr; unicode-bidi: embed; margin-top: 0in; margin-bottom: 0in;\" type=\"disc\">\n<li style=\"margin-top: 0; margin-bottom: 0; vertical-align: middle;\"><span style=\"font-family: Calibri; font-size: 11.0pt;\">Kommanditisternes h\u00e6ftelse er begr\u00e6nset til indskuddet<\/span><\/li>\n<\/ul>\n<p style=\"margin: 0in; margin-left: .375in; font-family: Calibri; font-size: 11.0pt;\">\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><span style=\"font-weight: bold;\">Figur 22.5<\/span><\/p>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-418\" src=\"http:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er15.png\" alt=\"\" width=\"888\" height=\"1131\" srcset=\"https:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er15.png 888w, https:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er15-236x300.png 236w, https:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er15-768x978.png 768w, https:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er15-804x1024.png 804w\" sizes=\"(max-width: 888px) 100vw, 888px\" \/><img loading=\"lazy\" src=\"file:\/\/\/C:\\Users\\Thomas\\AppData\\Local\\Temp\\msohtmlclip1\\01\\clip_image006.png\" alt=\"Computergenereret alternativ tekst: Oversigt over de forskellige virksomheders h\u00e6ftelsesformer\n. Personlig Begr\u00e6nset Solidarisk\nVirksomhedsf orm\nh\u00e6ftelse h\u00e6ftelse h\u00e6ftelse\nEnkeltmandsvirksomhed x\nlnteressentskab (IIS) x x\nAnpartsselskab (ApS) x\nAktieselskab (AIS) x\nKommanditselskab (KIS)\na. Komplementarer x x\nb. Kommanditister x\nFig. 22.6 Oversigt over de forskellige virksomheders h\u00e6ftelsesformer.\" width=\"380\" height=\"197\" \/><\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>H\u00e6fte for g\u00e6ld og andre forpligtelser Enkeltmandsvirksomhed Interessentskab I\/S Selskaber med indskudt kapital Kommanditselskab K\/S H\u00e6fte for g\u00e6ld og andre forpligtelser Fysisk person Juridisk person, se fig. 22.1 Personlig h\u00e6ftelse H\u00e6fter med hele formuen Begr\u00e6nset h\u00e6ftelse H\u00e6fter kun med det man har indskudt Solidarisk h\u00e6ftelse, se fig. 22.2 Hvis en\/flere ejere ikke kan betale, m\u00e5<a class=\"moretag\" href=\"https:\/\/rentabilitet.dk\/opgaver\/erhvervsret-notater\/kapitel-22-virksomhedsformer-haeftelse\/\"><span class=\"screen-reader-text\">L\u00e6s mere omKapitel 22 &#8211; Virksomhedsformer og h\u00e6ftelse<\/span>[&#8230;]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":37,"menu_order":22,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kapitel 22 - Virksomhedsformer og h\u00e6ftelse - HHX opgaver og notater<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rentabilitet.dk\/opgaver\/erhvervsret-notater\/kapitel-22-virksomhedsformer-haeftelse\/\" \/>\n<meta property=\"og:locale\" content=\"da_DK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kapitel 22 - Virksomhedsformer og h\u00e6ftelse - HHX opgaver og notater\" \/>\n<meta property=\"og:description\" content=\"H\u00e6fte for g\u00e6ld og andre forpligtelser Enkeltmandsvirksomhed Interessentskab I\/S Selskaber med indskudt kapital Kommanditselskab K\/S H\u00e6fte for g\u00e6ld og andre forpligtelser Fysisk person Juridisk person, se fig. 22.1 Personlig h\u00e6ftelse H\u00e6fter med hele formuen Begr\u00e6nset h\u00e6ftelse H\u00e6fter kun med det man har indskudt Solidarisk h\u00e6ftelse, se fig. 22.2 Hvis en\/flere ejere ikke kan betale, m\u00e5L\u00e6s mere omKapitel 22 &#8211; Virksomhedsformer og h\u00e6ftelse[...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/rentabilitet.dk\/opgaver\/erhvervsret-notater\/kapitel-22-virksomhedsformer-haeftelse\/\" \/>\n<meta property=\"og:site_name\" content=\"HHX opgaver og notater\" \/>\n<meta property=\"article:modified_time\" content=\"2017-01-15T12:37:59+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/rentabilitet.dk\/opgaver\/wp-content\/uploads\/2017\/01\/er13.png\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Estimeret l\u00e6setid\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/rentabilitet.dk\/opgaver\/#website\",\"url\":\"https:\/\/rentabilitet.dk\/opgaver\/\",\"name\":\"HHX opgaver og notater\",\"description\":\"F\\u00e5 adgang til 12-tals opgaver samt notater fra forhenv\\u00e6rende hhx elever. 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