§ 2 Brexit und Gesellschaftsrecht – mögliche Folgen für ... / 1. Regelungen des Handelsabkommens

Rz. 66

Das am 1.1.2021 (vorläufig) in Kraft getretene Handels- und Kooperationsabkommen zwischen der Europäischen Union und dem Vereinigten Königreich enthält unmittelbar keine Regelungen zum Unternehmens- und Gesellschaftsrecht. In dem Kapitel "Dienstleistungen und Investitionen" des umfangreichen Abkommens finden sich allerdings einige Vorschriften, die auch für die Anerkennung von Gesellschaften von Bedeutung sein könnten.^[71] Die maßgeblichen Regelungen des Abkommens lauten wie folgt:^[72]

Zitat

Title II, Trade and Cooperation Agreement

Services and Investment

Article SERVIN.1.2: Definitions

For the purposes of this Title: (…)

(g) "enterprise" means a legal person or a branch or a representative office of a legal person;

(h) "establishment" means the setting up or the acquisition of a legal person, including through capital participation, or the creation of a branch or representative office in the territory of a Party, with a view to creating or maintaining lasting economic links;

(j) "investor of a Party" means a natural or legal person of a Party that seeks to establish, is establishing or has established an enterprise in accordance with point (h) in the territory of the other Party;

(k) "legal person of a Party" means:

(i) for the Union: (A) a legal person constituted or organised under the law of the Union or at least one of its Member States and engaged, in the territory of the Union, in substantive business operations, understood by the Union, in line with its notification of the Treaty establishing the European Community to the WTO (WT/REG39/1), as equivalent to the concept of "effective and continuous link" with the economy of a Member State enshrined in Article 54 of the Treaty on the Functioning of the European Union (TFEU); and (B) (…);

(ii) for the United Kingdom: (A) a legal person constituted or organised under the law of the United Kingdom and engaged in substantive business operations in the territory of the United Kingdom; and (B) (…).

Chapter 2: Investment liberalisation

Article SERVIN.2.1.: Scope

This Chapter applies to measures of a Party affecting the establishment of an enterprise to perform economic activities and the operation of such an enterprise by: (a) investors of the other Party; (b) covered enterprises; and (c) (…).

Article SERVIN.2.3.: National treatment

1. Each Party shall accord to investors of the other Party and to covered enterprises treatment no less favourable than it accords, in like situations, to its own investors and to their enterprises, with respect to their establishment and operation in its territory. (…)

Article SERVIN.2.4.: Most favoured nation treatment

1. Each Party shall accord to investors of the other Party and to covered enterprises treatment no less favourable than that it accords, in like situations, to investors of a third country and to their enterprises, with respect to establishment in its territory. (…)

Rz. 67

Für die unternehmerische Tätigkeit von Gesellschaften (siehe Rdn 68 ff.) gilt danach der Grundsatz der Inländergleichbehandlung (siehe Rdn 86 ff.) und der Meistbegünstigung (siehe Rdn 88 ff.). Dies könnte auch Auswirkungen auf die Anerkennung von englischen private limited companies in Deutschland haben.

[71] Grundlegend dazu Schmidt, J., GmbHR 2021, 229 (231 ff.) m.w.N.

[72] Im Ausdruck des über eintausend Seiten umfassenden Abkommens ca. auf S. 74 ff. unter Abschnitt II.