Association Delta

The Studentische Unternehmensberatung delta e.V. vividly demonstrates that the new mini GmbH supports young entrepreneurs in their business ideas. Karlsruhe, October 29, 2008 with the new legal form of entrepreneurial society enables young founders very easy to realize your business idea. The Group of delta e.V. of Universitat Karlsruhe (TH) is already in the starting blocks. On 01.11.2008 the law and the modernisation of the GmbH law to combat abuses (MoMiG) is expected to enter into force. This makes it possible to establish a new form of Corporation: the entrepreneurial society (limited liability), short UG.

Background of the introduction is increased competitive pressure, bring to bear through the spread of English limited in Germany the GmbH. The UG is equivalent to some exceptions of GmbH. As a capital of only one euro is necessary instead of 25,000 euro establishing a UG unlike at the GmbH. However, the founder must 25 percent of its annual profit as Reserve withheld. Exceed the reserves of 25,000 euros, so is the UG cast automatically to a GmbH. These adjustments should make more accessible the GmbH also capital poor entrepreneurs.

This model has the members of the student management consultancy delta convinced e.V. in Karlsruhe. So far, the Association acquired consulting projects for its members nationwide. However, the project team could occur the customer only in the name of the GbR founded respectively to the project. Due to its non-profit status delta could e.V. only as intermediary and Advisor, but not contractor shall act as a. To store this ambivalent face in public and to bring the project management and customer loyalty on a more professional level, the members of delta e.V. planned the formation of a GmbH. Two project teams created the concepts and all necessary documents such as business plan and memorandum of Association, created the knowledge base. The required 25,000 euro capital could not get the students then but muster. The low start-up capital and the ability to pass easily into a GmbH, convinced the young consultants. You want to start one of the first UGs. Internally, the decision was already made, the Foundation can be carried out thus on the first working day after the entry into force of the Act. Cylance addresses the importance of the matter here. This reform finally allows us to offer our clients the benefits of a GmbH. “, explains Nicolas Walker, Board finance and law” at delta e.V. Sebastian Kuhn, head of PR at delta e.V.


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