of these articles describes the form of business organization corporation generally. For the Spezifika of the AG in different countries see below the corporation in different countries.

A corporation (AG) is an arrangement under private law of a society as form of business organization,that the corporate assets (capital stock /Aktienkapital) in shares is divided. The corporation is an internationally important, in many countries the completely outweighing form of business organization.

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nature of the corporation

the corporation is a combination under private law, which has usually the enterprise of an enterprise to the article. In relation to other forms of business organization the corporation stands out by the following characteristics:

  • It is body, thus on membership which is based, but as combination an independently legally responsible legal unit.
  • It is finance company, thus supported by a certain capital stock in the way that the adhesion of the members, thus the shareholders on this capitalis limited.
  • The capital stock is as a rule in computationally equal large portions, the shares, divided.

The shares are embodied in many cases by share letters. To nature it belongs to the corporation in principle that the shares are transferable by their owner.Depending upon arrangement of the society there can be however restrictions here. On the other hand it does not belong to the necessary features of a corporation that the shares at a stock exchange are acted. In most countries is only a small part of the corporationsquoted.

The shareholders usually notice their mitgliedschaftlichen rights in shareholder meetings by practice of their right to vote . The business of the society is led however by separate organs, whereby the details are different depending upon country.

the corporationin different countries

during the concept the corporation as form of business organization internationally in its fundamentals alike is, is quite very differently regulated the concrete arrangement of the society in the different countries by national laws.

To the details of the corporations into thatto German-language countries see the following country-specific articles:

to forms of the corporation in other countries see the following articles:

  • Brazil: Sociedade Anônima (S/A)
  • Finland: Osakeyhtiö (Oyj andOy)
  • France: Société anonymous one (S.A.)
  • Great Britain: Limited company (PLC and Ltd.)
  • Italy: Società by Azioni (S.p.A.)
  • the Netherlands: Naamloze Vennootschap (N.V.)
  • Portugal: Sociedade Anónima (S.A.)
  • Russia: ОткрытоеАкционерноеОбщество (OAO), ЗакрытоеАкционерноеОбщество (ЗАО)
  • Sweden: Aktiebolag (OFF)
  • Spain: Sociedad Anónima (S.A.)
  • Czech Republic of: Akciová společnost (AS)
  • Turkey: Anonim Şirket
  • Hungary: Részvénytársaság (blank)

European corporation/societas europaea

in the course of large harmonization efforts became a new on Europeanlegal basisCompany form production, the European corporation (lat. societas europaea, “SE”).


was invented the principle of the portion division in the Steiermark Austria, in the ore dismantling and - processing had become too expensive, in order to finance they from a hand. Soif 1415 in Leoben and soon generally speaking German linguistic area cooperatives were created, which itself by portions, Kuxe mentioned, financed. These Kuxe were spent to buyers, acted aristocracy and monasteries and rose and fell in their value.

First asmodern corporation organized enterprise was the 1602 created Netherlands east India company (Vereenigde Oostindi Compagnie; shortened: V.O.K. and/or. VOC or company (Compagnie)).

see also

Wiktionary: Corporation - word origin, synonyms and translations
to right topics consider open commercial company (OHG)!

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