Grundmann | Körner-Delfs · Fallorientierte Bankbetriebswirtschaft
Wolfgang Grundmann | Rudolf Körner-Delfs
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Grundmann | Körner-Delfs · Fallorientierte Bankbetriebswirtschaft
Wolfgang Grundmann | Rudolf Körner-Delfs
Fallorientierte Bankbetriebswirtschaft Mittels bankpraktischer Aufgabenstellungen BBWL verstehen und umsetzen Mit kostenlosen Lösungen im Internet
Bibliografische Information Der Deutschen Nationalbibliothek Die Deutsche Nationalbibliothek verzeichnet diese Publikation in der Deutschen Nationalbibliografie; detaillierte bibliografische Daten sind im Internet über abrufbar.
Lösungsservice unter www.bankazubi.info oder alternativ http://app.gwv-fachverlage.de/tu/9b
1. Auflage 2008 Alle Rechte vorbehalten © Betriebswirtschaftlicher Verlag Dr. Th. Gabler | GWV Fachverlage GmbH, Wiesbaden 2008 Lektorat: Dr. Riccardo Mosena Kolektorat: Inge Kachel-Moosdorf Der Gabler Verlag ist ein Unternehmen von Springer Science+Business Media. www.gabler.de Das Werk einschließlich aller seiner Teile ist urheberrechtlich geschützt. Jede Verwertung außerhalb der engen Grenzen des Urheberrechtsgesetzes ist ohne Zustimmung des Verlags unzulässig und strafbar. Das gilt insbesondere für Vervielfältigungen, Übersetzungen, Mikroverfilmungen und die Einspeicherung und Verarbeitung in elektronischen Systemen. Die Wiedergabe von Gebrauchsnamen, Handelsnamen, Warenbezeichnungen usw. in diesem Werk berechtigt auch ohne besondere Kennzeichnung nicht zu der Annahme, dass solche Namen im Sinne der Warenzeichen- und Markenschutz-Gesetzgebung als frei zu betrachten wären und daher von jedermann benutzt werden dürften. Technische Edition: Thomas Kregeloh Umschlaggestaltung: Ulrike Weigel, www.CorporateDesignGroup.de Druck und buchbinderische Verarbeitung: Wilhelm & Adam, Heusenstamm Gedruckt auf säurefreiem und chlorfrei gebleichtem Papier. Printed in Germany ISBN 978-3-409-12506-2
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Inhaltsverzeichnis
1 Das Konto ......................................................................................................................... 1 1.1
1.2
1.3
1.4
1.5
Eröffnung von Einzelkonten................................................................................... 1 1.1.1
Kontoeröffnung für einen Minderjährigen..................................................... 7
1.1.2
Gemeinschaftskonto..................................................................................... 12
1.1.3
Betreuerkonto............................................................................................... 15
1.1.4
Anderkonten und Anderdepots .................................................................... 22
Rahmenbedingungen bei der Kontoeröffnung ..................................................... 25 1.2.1
Schutzgemeinschaft für allgemeine Kreditsicherung (SCHUFA) ............... 25
1.2.2
Allgemeine Geschäftsbedingungen (AGB).................................................. 31
1.2.3
Maßnahmen zur Verhinderung von Geldwäsche ......................................... 38
1.2.4
Ombudsmann des privaten Bankgewerbes .................................................. 41
Verfügungen über Konten .................................................................................... 43 1.3.1
Verfügungen im Todesfall ........................................................................... 43
1.3.2
Homebanking ............................................................................................... 53
Eröffnung von Firmenkonten bei unterschiedlichen Rechtsformen ..................... 54 1.4.1
Kontoeröffnung für eine offene Handelsgesellschaft................................... 57
1.4.2
Kontoeröffnung für eine Kommanditgesellschaft........................................ 59
1.4.3
Firmenkonto für eine Gesellschaft mit beschränkter Haftung........................ 60
1.4.4
Kontoeröffnung für eine Aktiengesellschaft ................................................ 62
1.4.5
Rechtsgeschäftliche Vertreter von Kaufleuten............................................. 65
1.4.6
Kontoeröffnung für eine Partnerschaft......................................................... 69
1.4.7
Kontoeröffnung für einen Verein................................................................. 70
1.4.8
Bankgeheimnis und Bankauskunft............................................................... 72
Programmierte Aufgaben ..................................................................................... 78
2 Zahlungsformen ............................................................................................................. 85 2.1
Kassengeschäfte ................................................................................................... 85
2.2
Zahlung mittels Überweisung............................................................................... 86
2.3
Zahlungen von Rechnungen mittels Lastschrift ................................................... 92
2.4
Zahlung mittels Scheck ........................................................................................ 98
2.5
Kartengestützte Zahlungen ................................................................................. 108 2.5.1
Die Bankkarte ............................................................................................ 108
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IX 4.8.1
Organisation der Börse............................................................................... 217
4.8.2
Preisermittlung an der Effektenbörse......................................................... 220
4.8.3
Kurszusätze ................................................................................................ 224
4.8.4
Wertpapierindizes ...................................................................................... 226
4.8.5
Abwicklung von Kauf- und Verkaufsaufträgen an der Wertpapierbörse .. 228
4.8.6
Wichtige Börsenbegriffe ............................................................................ 232
4.9
Depotgeschäft ..................................................................................................... 238 4.9.1
Offenes und geschlossenes Depot.............................................................. 239
4.9.2
Depotstimmrecht ........................................................................................ 243
4.10
Emissionsgeschäft .............................................................................................. 247
4.11
Anlageberatung und Aktienanalyse.................................................................... 252
4.11.1 Fundamentalanalyse ................................................................................... 254 4.11.2 Technische Analyse.................................................................................... 261 4.12
Besteuerung von Wertpapiererträgen .................................................................. 265
4.13
Eurex Deutschland .............................................................................................. 267
4.14
Programmierte Aufgaben.................................................................................... 274
5 Kreditgeschäft .............................................................................................................. 281 5.1
5.2
5.3
Privatkundenkreditgeschäft ................................................................................ 281 5.1.1
Verbraucherdarlehen .................................................................................. 281
5.1.2
Sicherheiten bei Privatkundenkrediten....................................................... 292
5.1.3
Mietaval und Mietkaution .......................................................................... 298
5.1.4
Baufinanzierung ......................................................................................... 300
5.1.5
Finanzierung einer Eigentumswohnung durch ein Bauspardarlehen ........... 309
5.1.6
Grundpfandrechte....................................................................................... 311
5.1.7
Der notleidende Kredit............................................................................... 318
Firmenkundenkreditgeschäft .............................................................................. 325 5.2.1
Investitionskredit........................................................................................ 325
5.2.2
Betriebsmittelkredit.................................................................................... 328
5.2.3
Sicherheitenstellung im Firmenkundenkreditgeschäft ............................... 329
5.2.4
Bilanzanalyse ............................................................................................. 339
5.2.5
Finanzierungsleasing.................................................................................. 343
5.2.6
Factoring .................................................................................................... 353
Programmierte Aufgaben ................................................................................... 357
Schlagwortregister............................................................................................................. 365
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54
1 Das Konto
ein Kartenlesegerät bereit. Die Sonderbedingungen für die konto-/depotbezogene Nutzung des Online-Bankings mit elektronischer Signatur beruhen im Wesentlichen auf den Sonderbedingungen für den ec-Service. Bei der Entwicklung des Internets sind komplexe Sicherheitsverfahren für die Übertragung von Daten eingebaut worden, über die in Browsern standardmäßig verwendete Verschlüsselung hinaus werden weitere Verfahren eingesetzt, um Vertraulichkeit und Integrität der Datenübertragung zu sichern. Flankierend werden beim Online-Banking die persönliche Geheimzahl (PIN) und bei Aufträgen die Transaktionsnummer (TAN), die jeweils nur für eine Transaktion (z. B. Überweisung) gültig ist, eingesetzt. Ferner sind Firewalls vorgesehen, um auch die Sicherheit auf der Seite der jeweiligen Bankinfrastruktur zu gewährleisten. Dadurch wird verhindert, dass nicht autorisierte Personen Zugang zu den bankbetrieblichen Systemen erhalten. Beim Telefon-Banking muss sich der Kunde ebenfalls zunächst mit einer Geheimzahl identifizieren. Wird die Geheimzahl dreimal vom Kunden falsch eingegeben, wird das TelefonBanking für das betreffende Konto automatisch gesperrt. Ferner werden die Telefongespräche und telefonisch erteilten Aufträge von der Bank aufgezeichnet und 6 Monate lang gespeichert. Auch für das Telefon-Banking gelten besondere Geschäftsbedingungen.
1.4
Eröffnung von Firmenkonten bei unterschiedlichen Rechtsformen
Bevor das Kreditinstitut ein Firmenkonto eröffnet, müssen folgende Fragen geklärt werden: - Wer soll Kontoinhaber sein? - Ist der Kontoinhaber rechts- und geschäftsfähig? - Wie soll die Kontobezeichnung lauten? - Ist der Antragsteller antragsberechtigt? - Kann sich der Antragsteller persönlich legitimieren? - Welchem Zweck soll das Konto dienen? - Wer genau soll zeichnungsberechtigt sein (Vollmacht haben)? Juristische Personen sind vom Gesetzgeber mit eigener Rechtspersönlichkeit ausgestattet und damit als rechtsfähig anerkannt. Juristische Personen handeln durch ihre Organe. Durch sie können sie Rechte erwerben und Verpflichtungen eingehen. Die Organe werden durch natürliche Personen gebildet. Kontobezeichnung Zur Vermeidung von Rechtsunklarheiten muss jeder Kontoinhaber von der kontoführenden Bank genau und eindeutig bezeichnet werden. Juristische Personen unterscheiden sich durch ihren Namen (Firma), mit dem sie in den entsprechenden Registern eingetragen sind. Als Kontobezeichnung ist die im Register bezeichnete Firma wörtlich zu übernehmen.
1.4 Eröffnung von Firmenkonten bei unterschiedlichen Rechtsformen
55
Legitimationsprüfung Aus § 154 Abgabenordnung (AO) ergeben sich folgende Pflichten: - Die Existenz und Richtigkeit der Firma ist durch einen Handelsregisterauszug nachzuweisen. Die Registernummer ist anzugeben. - Alle der Bank gegenüber verfügungsberechtigten Personen müssen sich persönlich legitimieren, am einfachsten durch einen amtlichen gültigen Bundespersonalausweis. Die sich aus der Prüfung ergebenden Angaben werden auf einem Kontostammblatt festgehalten. Außerdem muss das Kreditinstitut dafür sorgen, dass über ein Namensverzeichnis jederzeit alle über das Konto verfügungsberechtigten Personen festgestellt werden können. Hierfür werden alle Verfügungsbefugnisse in einer „Alpha-Datei“ über die EDV erfasst und verbunden. Auch das Geldwäschegesetz, welches die Einschleusung sog. „Schwarzer Gelder“ in den legalen Finanz- und Wirtschaftskreislauf verhindern soll, verlangt gewisse Vorkehrungen. Bei jeder Kontoeröffnung muss der Antragsteller angeben, ob er das Guthaben „für eigene Rechnung“ führt. Handelt der Kunde für fremde Rechnung, so muss der wirtschaftlich Berechtigte ermittelt und seine Identität festgehalten werden. Geschäftskonten werden regelmäßig auf eigene Rechnung geführt. Da bei jeder Bareinzahlung ab 15.000 EUR die Legitimation des Einzahlers festzustellen und der Ausweis zu kopieren ist, stellt eine entsprechende Legitimation der Verfügungsberechtigten bereits bei der Kontoeröffnung eine erhebliche Erleichterung der weiteren Kontoführung dar. Das Handelsregister Mit dem Handelsregisterauszug legitimiert sich das Unternehmen. Das Handelsregister ist ein öffentliches Verzeichnis der Vollkaufleute eines Amtsgerichtsbezirks. Es dient der Rechtssicherheit im Umgang mit Kaufleuten und enthält folgende wichtige Informationen: - Firma als Name des Kaufmanns, - Sitz und Gegenstand des Unternehmens, - Namen der Geschäftsführer und der haftenden Gesellschafter sowie Einschränkungen oder Erweiterungen von deren Vertretungsmacht, - Namen der Prokuristen, - bei Kapitalgesellschaften das Grund- oder Stammkapital, bei Kommanditgesellschaften die Höhe der Kommanditbeteiligungen, Das Handelsregister wird in zwei Abteilungen geführt: - Abteilung A: Einzelfirmen und Personenhandelsgesellschaften (OHG, KG), - Abteilung B: Kapitalgesellschaften (AG, GmbH). Die Abteilungen unterscheiden sich nur durch den Inhalt der Eintragungen, der sich aus der Besonderheit der Rechtsform ergibt, insbesondere durch die Haftungsverhältnisse. Vertretungsberechtigung und Verfügungsberechtigung Bei der GmbH vertreten der oder die Geschäftsführer die Gesellschaft nach außen. Die Geschäftsführung kann nur von voll geschäftsfähigen natürlichen Personen ausgeübt werden. Nach außen kann der Umfang der Vertretungsmacht der Geschäftsführung nicht beschränkt werden. Dies gibt den Geschäftspartnern der GmbH eine hohe Rechtssicherheit, wenn sie z. B. Verträge direkt mit der Geschäftsführung abschließen. Sind mehrere Geschäftsführer bestellt, so gilt nach Gesetz die Gesamtvertretung durch sämtliche Geschäftsführer gemeinsam. Bei der Kontoeröffnung für juristische Personen muss das Kreditinstitut immer eine doppelte Legitimationsprüfung durchführen. Zum einen muss sich das Unternehmen mit dem entsprechenden Registerauszug legitimieren. Aus dem Auszug ist ersichtlich, wer das Unternehmen
56
1 Das Konto
vertreten kann. Außerdem muss sich der Firmenkundenberater vergewissern, ob der Antragsteller mit den im Auszug als vertretungsberechtigt ausgewiesenen natürlichen Personen übereinstimmt. Vertretung der Unternehmung gegenüber der Bank Kaufleute können in einem größeren Geschäftsbetrieb nicht alle Rechtsgeschäfte selbst abschließen. Der Geschäftsinhaber oder die Organe juristischer Personen lassen sich rechtsgeschäftlich durch andere Personen, z. B. Prokuristen oder Handlungsbevollmächtigte, vertreten. Handelsrechtlich geregelt sind die Prokura und die Handlungsvollmacht. Vollmachten eines Kaufmanns Bezeichnung Prokura
Erteilung - ausdrücklich - Eintragung im Handelsregister - Erteilung nur durch Kaufleute
Umfang - gewöhnliche und außergewöhnliche Geschäfte, die allgemein in einem Handelsbetrieb vorkommen können - gerichtliche und außergerichtliche Vertretung - Ausnahme: Belastung und Veräußerung von Grundstücken nur mit besonderer Vollmacht - Prokura berechtigt nicht zu Bilanzunterzeichnung, Insolvenzantragstellung, Handelsregisteranmeldungen, Prokuraerteilungen.
Handlungsvollmacht
- keine Eintragung im Handelsregister - Erteilung nur durch Kaufleute
- gewöhnliche Geschäfte des die Vollmacht erteilenden Handelsbetriebes - Ausnahme: Belastung und Veräußerung von Grundstücken, Eingehen von Wechselschulden, Aufnahme von Darlehen, Führung von Prozessen
Generalvollmacht
- keine Eintragung im Handelsregister - Erteilung auch durch Privatpersonen (BGBVollmacht)
- alle Geschäfte, für die eine Stellvertretung zulässig ist
1.4 Eröffnung von Firmenkonten bei unterschiedlichen Rechtsformen
1.4.1
57
Kontoeröffnung für eine offene Handelsgesellschaft
Situation Sie sind Mitarbeiter/in der Nordbank AG. Herr Olaf Ansorge legt Ihnen folgenden Handelsregisterauszug vor und möchte bei Ihrem Kreditinstitut ein Firmenkonto für diese Gesellschaft eröffnen: Eintragungsnummer: 1 Firma: Kramer Delikatess OHG Niederlassung: Bremen Gegenstand des Unternehmens: Herstellung von Schnellgerichten Persönlich haftende Gesellschafter: Klaus Kramer, geb. 23. Februar 1955, Bremen Irmgard Isenau, geb. 26. Dezember 1951, Bremen Franz Kramer, geb. 20. September 1959, Bremen Prokura: Olaf Ansorge, geb. 23. April 1964 Rechtsverhältnisse: offene Handelsgesellschaft. Die Gesellschaft hat am 1. Januar 2000 begonnen. Der Gesellschafter Franz Kramer ist von der Vertretung ausgeschlossen. Prokuristen vertreten die Gesellschaft gemeinsam mit einem vertretungsberechtigten Gesellschafter. Tag der Eintragung: 20. Januar 2000
Aufgaben a) Nennen Sie die Personen, die laut Handelsregisterauszug rechtswirksam zur Kontoeröffnung berechtigt sind, und begründen Sie Ihre Entscheidung. b) Kann die Kontobezeichnung „Kramer und Isenau OHG“ gewählt werden? Begründen Sie Ihre Entscheidung. c) Was benötigen Sie neben dem Handelsregisterauszug für die rechtswirksame Eröffnung des Firmenkontos? Begründen Sie Ihre Entscheidung. d) Das Konto besteht bereits seit einiger Zeit, als Irmgard Isenau zum 2. Februar 2007 aus der OHG ausscheidet. Ihr Kreditinstitut erfährt davon nichts. Am 5. Februar 2007 hebt Frau Isenau 3.000,00 EUR vom Firmenkonto ab. Die OHG fordert die Rückerstattung des Betrags von Ihrem Kreditinstitut. Wie ist die Rechtslage? Begründen Sie Ihre Entscheidung.
INFO Offene Handelsgesellschaft Die OHG ist eine Personengesellschaft, bei der sich mehrere Gesellschafter zum Zwecke des Betriebs eines Handelsgewerbes unter einer gemeinschaftlichen Firma zusammengeschlossen haben. Die OHG ist in den §§ 105 ff. HGB geregelt. Die Gesellschafter einer OHG haften alle unbeschränkt mit ihrem gesamten Vermögen. Die OHG kann unter ihrem Namen Rechte erwerben und Verbindlichkeiten eingehen. Sie wird in Abteilung A des Handelsregisters eingetragen. Die Eintragung hat nur deklaratorische Wirkung. Bei der Kontoeröffnung ist ein Handelsregisterauszug der OHG zwingend erforderlich, da aus diesem die Geschäftsführungs- und Vertretungsbefugnis sichtbar wird. Die Gesellschaft kann von jedem Gesellschafter selbstständig vertreten werden, falls nichts anderes im Gesellschaftsvertrag oder auf dem Kontoeröff-
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1 Das Konto
nungsantrag oder im Kreditvertrag – auch in Abweichung vom Gesellschaftsvertrag – vereinbart wurde. Jeder Gesellschafter ist legitimiert, über das Konto der Gesellschaft zu verfügen, Überweisungsaufträge zu Lasten des Firmenkontos zu erteilen, Kredite und Darlehen für die Gesellschaft aufzunehmen, Sicherheiten aus dem Vermögen der Gesellschaft zu bestellen sowie Grundstücke, die auf die Firma der OHG eingetragen sind, zu belasten und zu veräußern. Jeder Gesellschafter kann Vollmachten für die Firma erteilen und Prokuristen und Handlungsbevollmächtigte bestellen. Einem einzelnen Gesellschafter kann nicht die Vertretungsbefugnis für die OHG im Ganzen übertragen werden. Beschränkungen in der Vertretungsmacht der Gesellschafter gelten nur im Innenverhältnis, aber nicht der Bank gegenüber. Im Gesellschaftsvertrag kann vorgesehen sein, dass einzelne Gesellschafter von der Vertretung der Gesellschaft ausgeschlossen sind. Üblich ist auch bei einer OHG, dass mehrere oder sämtliche Gesellschafter gemeinsam (Gesamtvertretung) oder gemeinsam mit einem Prokuristen (unechte Gesamtvertretung) die Gesellschaft vertreten müssen. Wenn im Handelsregister eingetragen ist, dass ein Gesellschafter von der Vertretung der Gesellschaft ausgeschlossen ist, so darf die Bank mit ihm überhaupt keine Rechtsgeschäfte abschließen. Es kann also folgenreich sein, wenn die Bank nur mit einem Gesellschafter einen Kreditvertrag abschließt, obwohl die Gesellschaft nach dem Eintrag im Handelsregister oder nach der von der Bank erlangten Kenntnis über den Inhalt des Gesellschaftsvertrags nur von mehreren Gesellschaftern gemeinsam vertreten werden darf. Aus diesem Grund muss die Bank, wenn sie mit einem Gesellschafter einer OHG irgendein Rechtsgeschäft abschließt, vorher den Handelsregisterauszug und den Gesellschaftsvertrag einsehen.
1.4 Eröffnung von Firmenkonten bei unterschiedlichen Rechtsformen
1.4.2
59
Kontoeröffnung für eine Kommanditgesellschaft
Situation Ihnen liegt der nachstehende Handelsregisterauszug vor: Firma: Stapelfeldt-Transport KG Stapelfeldt Container-Transport KG Ort der Niederlassung: Hamburg Persönlich haftender Gesellschafter: Joachim Horst Ernst Stapelfeldt, Kaufmann, Hamburg Prokura: Einzelprokuristen: -
Detlev Schult, Siek
-
Rita Stapelfeldt geb. Müller, Hamburg
Die Prokura D. Schult ist erloschen. Rechtsverhältnisse: Kommanditgesellschaft Die Gesellschaft hat am 1. September 1975 begonnen. Kommanditistin: Rita Stapelfeldt geb. Müller, Hamburg, mit einer Einlage von 10.000,00 EUR Die Kommanditeinlage der Kommanditistin Rita Stapelfeldt geb. Müller, die aus der Gesellschaft ausscheidet, ist im Wege der Sonderrechtsnachfolge übergegangen auf Joachim Hans Stapelfeldt, Dipl.-Holzwirt, Hamburg, der als Kommanditist mit einer Einlage von 10.000 EUR in die Gesellschaft eintritt. Tag der Eintragung: 26. September 1975
Aufgaben a) Wer ist laut Handelsregisterauszug rechtswirksam zur Kontoeröffnung berechtigt? Begründen Sie Ihre Entscheidung. b) Kann die Kontobezeichnung „Stapelfeldt-Transport KG“ gewählt werden? Begründen Sie Ihre Entscheidung. c) In welchem Umfang haften voll haftende Gesellschafter, Prokuristen und Kommanditisten für die Verbindlichkeiten einer Kommanditgesellschaft?
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1 Das Konto
INFO Die Kommanditgesellschaft Eine Kommanditgesellschaft (KG) ist eine Personengesellschaft, deren Zweck auf den Betrieb eines Handelsgewerbes unter gemeinschaftlicher Firma gerichtet ist. Sie besteht aus einem oder mehreren persönlich haftenden Gesellschaftern (Komplementären) und mindestens einem Gesellschafter, dessen Haftung auf die Einlage beschränkt ist (Kommanditist). Auch juristische Personen können Kommanditist oder Komplementär sein. Die Haftungssumme des Kommanditisten ist ins Handelsregister einzutragen. Die Geschäftsführung und die Vertretung der KG nehmen die Komplementäre wahr. Die Vertretungsbefugnisse entsprechen denen der OHG. Die Kommanditisten sind nicht gesetzliche Vertreter der KG. Ihnen können aber von der Gesellschaft Prokura, Handlungsvollmacht oder Einzelvollmacht zur Vertretung der Gesellschaft erteilt werden. Rechtsgrundlage sind die §§ 161 bis 177 a HGB, ergänzend gelten die Vorschriften über offene Handelsgesellschaften (OHG) und Gesellschaften des bürgerlichen Rechts (GbR).
1.4.3
Firmenkonto für eine Gesellschaft mit beschränkter Haftung
Situation Claudia Werle möchte bei der Nordbank AG ein Kontokorrentkonto auf den Namen der Kora GmbH eröffnen. Diese importiert Spielwaren und elektronische Geräte aus Indonesien und vertreibt sie an deutsche Einzelhandelsgeschäfte. Die Rechtsverhältnisse der GmbH sind dem nachfolgenden Handelsregisterauszug zu entnehmen. Auszug aus dem Handelsregister Amtsgericht Pinneberg Firma: Kora GmbH Ort der Niederlassung: Pinneberg Gegenstand des Unternehmens: Großhandel mit Spielwaren und elektronischen Geräten Stammkapital: 50.000,00 EUR Geschäftsführer: Claudia Werle, Kauffrau, Pinneberg, geb. 06.09.1967 Nadine Nassar, Kauffrau, Hamburg, geb. 25.02.1962 Florian Brinkhaus, Kaufmann, Pinneberg, geb. 19.11.1958 Gesamtprokurist: Klaus Harke, Norderstedt, geb. 04.05.1971 Rechtsverhältnisse: Gesellschaft mit beschränkter Haftung. Gesellschaftsvertrag vom 14. August 2002. Ist ein Geschäftsführer bestellt, vertritt er die Gesellschaft allein; sind mehrere bestellt, sind zwei Geschäftsführer gemeinsam oder ein Geschäftsführer gemeinsam mit einem Prokuristen vertretungsberechtigt. Einzelnen Geschäftsführern kann Alleinvertretungsberechtigung verliehen werden. Claudia Werle ist alleinvertretungsberechtigt. Tag der Eintragung: 17. September 2002 Neben den im Handelsregister aufgeführten Personen soll auch der Handlungsbevollmächtigte Rainer Bittermann eine Kontovollmacht erhalten. Herr Bittermann darf nur in Gemeinschaft mit einem Geschäftsführer oder einem Prokuristen handeln. Sie weisen Frau Werle darauf hin, dass die Nordbank AG bei der Kontoeröffnung eine Legitimationsprüfung durchführt.
1.4 Eröffnung von Firmenkonten bei unterschiedlichen Rechtsformen
61
Aufgaben a) Erläutern Sie drei Gründe für die Legitimationsprüfung. Sie erkundigen sich bei Frau Werle, ob das Konto für eigene oder für fremde Rechnung genutzt werden soll. b) Begründen Sie, warum diese Frage gestellt werden muss. c) Erläutern Sie Frau Werle den Unterschied zwischen dem Handeln für eigene bzw. dem Handeln für fremde Rechnung. In den Kontounterlagen ist die Art der Vertretungsberechtigung festzuhalten. d) Tragen Sie in die nachstehende Kontounterlage bei den genannten Personen ein - „E“ ein, wenn eine Einzelverfügungsberechtigung besteht bzw. - „G“ ein, wenn eine gemeinschaftliche Verfügungsberechtigung vorliegt. Gehen Sie dabei von den oben beschriebenen Rechtsverhältnissen sowie den Rechtsverhältnissen gemäß Handelsregister-Auszug aus. Vertretungsberechtigter
Vertretungsberechtigung „E“ bei Einzelvertretungsberechtigung „G“ bei gemeinschaftlicher Vertretungsberechtigung mit einer anderen Person
Claudia Werle Nadine Nassar Florian Brinkhaus Klaus Harke Rainer Bittermann
Frau Werle teilt Ihnen mit, dass Herr Harke und Herr Bittermann Vertretungsbefugnisse im gesetzlichen Umfang (ohne Sondervollmachten) besitzen. e) Erläutern Sie Frau Werle, welche Art von Geschäften die beiden Herrn in der Geschäftsverbindung mit der Nordbank AG tätigen dürfen, und nennen Sie je ein Beispiel.
INFO Die GmbH Die GmbH ist eine Gesellschaft mit eigener Rechtspersönlichkeit, die ein in Stammeinlagen zerlegtes Stammkapital hat und für deren Schulden nur das Gesellschaftsvermögen haftet. Die GmbH kann zu jedem gesetzlich zulässigen Zweck errichtet werden. Die GmbH haftet nur mit dem Gesellschaftsvermögen. Bei der GmbH gibt es zwei notwendige Organe, den Geschäftsführer und die Gesellschafterversammlung. Durch Satzung kann ein Aufsichtsrat berufen werden. Höchstes Organ ist die Gesellschafterversammlung. Hinsichtlich der Geschäftsführung ist eine jederzeitige Abberufung möglich, wenn der Gesellschaftervertrag nichts anderes bestimmt. Der Gesellschafterversammlung obliegt die Prüfung und die Überwachung der Geschäftsführung. Die Gesellschafterversammlung kann Beschlüsse in Bezug auf konkrete Geschäftsführungsmaßnahmen treffen und ist zuständig für die Feststellung der Bilanz und die Verteilung des Gewinns.
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1 Das Konto
Bei der Gründung der GmbH ist der Abschluss eines notariell beurkundeten Gesellschaftsvertrags notwendig. Hierbei ist eine sog. Einmann-Gründung zulässig. Erforderlich ist die Übernahme der Stammeinlagen, die zusammen den Betrag des Stammkapitals ausmachen und die Ernennung der ersten Geschäftsführer. Zudem muss die versprochene Einlage geleistet werden und die Gesellschaft ins Handelsregister in Abteilung B eingetragen werden. Die Gesellschaft entsteht mit der Eintragung als juristische Person, ab diesem Zeitpunkt gilt die Beschränkung der Haftung auf das Gesellschaftsvermögen. Der Gesellschaftsvertrag muss folgenden Mindestinhalt haben: Firma und Sitz der Gesellschaft, Betrag des Stammkapitals in Höhe von mindestens 25.000 EUR, Gegenstand des Unternehmens, Betrag der Stammeinlage des einzelnen Gesellschafters in Höhe von mindestens 100 EUR. Die Vertretungsverhältnisse bei der GmbH sind in § 35 GmbH-Gesetz geregelt. Die GmbH wird, wenn nur ein Geschäftsführer bestellt ist, von diesem vertreten. Sind mehrere Geschäftsführer bestellt, so wird die Gesellschaft nur dann rechtswirksam vertreten, wenn sämtliche Geschäftsführer zusammenwirken. Sind mehrere Geschäftsführer bestellt, kann die Vertretung der Gesellschaft auch auf einen Geschäftsführer übertragen werden.
1.4.4
Kontoeröffnung für eine Aktiengesellschaft
Situation Ihnen wird der nachstehende Handelsregisterauszug der Abteilung B vorgelegt: Firma: Wünsche Aktiengesellschaft Sitz: Hamburg Gegenstand des Unternehmens: 1. Gegenstand des Unternehmens ist der Erwerb und die Verwaltung von Unternehmen und Beteiligungen an Unternehmen, insbesondere solchen der Handels- und Dienstleistungsbranche. Die Gesellschaft ist ferner zum Erwerb, zur Verwaltung und Veräußerung von unbebauten und bebauten Grundstücken, grundstücksgleichen Rechten und sonstigen Vermögensgegenständen berechtigt. 2. Die Gesellschaft darf die vorstehenden Tätigkeiten auch durch verbundene Unternehmen erfüllen und/oder dazu Zweigniederlassungen im In- oder Ausland errichten. Sie ist zu allen Maßnahmen und Geschäften berechtigt, die dem Gegenstand des Unternehmens dienen. Die Gesellschaft kann Unternehmens-, Kooperations- und Interessengemeinschaftsverträge abschließen. Grundkapital: 100.000.000,00 EUR 150.000.000,00 EUR Vorstand: Kai Wünsche, Kaufmann, Hamburg Wolf-Jürgen Wünsche, Kaufmann, Hamburg Hartmuth K. Langer, Bankkaufmann, Hamburg Werner Drognitz, Bankkaufmann, Pinneberg
1.4 Eröffnung von Firmenkonten bei unterschiedlichen Rechtsformen
63
Prokura: Gesamtprokuristen: Ingo Petersen, Dodau/Bösdorf Ralf Schmalriede, Hamburg Jeder von ihnen vertritt mit einem Vorstandsmitglied oder einem anderen Prokuristen. Rechtsverhältnisse: Aktiengesellschaft, die durch Umwandlung der offenen Handelsgesellschaft in Firma Ludwig Wünsche Holding oHG in Hamburg entstanden ist. Die Satzung ist am 28. April 1989 erstellt. Der Vorstand besteht aus zwei oder mehreren Personen. Die Gesellschaft wird durch zwei Vorstandsmitglieder oder ein Vorstandsmitglied in Gemeinschaft mit einem Prokuristen vertreten. Alleinvertretungsbefugnis und Befreiung von den Beschränkungen des § 181 BGB können erteilt werden. Jedes der Vorstandsmitglieder Kai Wünsche und Wolf-Jürgen Wünsche vertritt die Gesellschaft allein. Tag der Eintragung: 25. Mai 1989
Aufgaben a) Nennen Sie die Person/en, die die o.a. AG einzeln bzw. nur gemeinsam oder gar nicht vertreten kann/können. Vertretungsberechtigter:
Vertretungsberechtigung: E bei Einzelvertretungsberechtigung G bei gemeinschaftlicher Vertretungsberechtigung mit einer anderen Person N wenn keine Vertretungsberechtigung vorliegt
Kai Wünsche Wolf-Jürgen Wünsche Ingo Petersen Ralf Schmalriede Werner Drognitz Hartmuth K. Langer
b) Wie hoch ist das aktuelle Grundkapital der AG gemäß Handelsregisterauszug? c) Nennen Sie das Datum, an dem die Wünsche AG rechtsfähig geworden ist.
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1 Das Konto
INFO Die Aktiengesellschaft Die AG ist eine Gesellschaft mit eigener Rechtspersönlichkeit und einem in Aktien zerlegten Grundkapital, für deren Verbindlichkeiten den Gläubigern nur das Gesellschaftsvermögen haftet. Die Gründung einer AG kann bereits durch eine Einzelperson erfolgen. Die Gesellschafter müssen einen Mindestnennbetrag des Grundkapitals von 50.000 EUR leisten. Der Nennwert einer Aktie beträgt mindestens 1 EUR. Es können aber auch nennwertlose Stückaktien ausgegeben werden. Sie unterscheiden sich von den herkömmlichen Aktien vor allem dadurch, dass auf der Urkunde kein Nennwert (Anteil am Grundkapital) vermerkt ist. Da gleichzeitig die Anzahl der jeweils ausgegebenen Aktien festgelegt ist und somit jede Aktie den gleichen Anteil am Grundkapital repräsentiert, lässt sich ein fiktiver Nennwert errechnen. Dieser darf den Mindestnennwert von einem EUR nicht unterschreiten. Bei einer Bargründung müssen mindestens 25 % des gezeichneten Nennwerts eingebracht werden. Auf der Gründungsversammlung wird eine Satzung beschlossen, die gerichtlich oder notariell beurkundet werden muss. Die Gründer der AG bestellen den ersten Aufsichtsrat. Dieser beruft den ersten Vorstand. Die AG entsteht mit Eintragung ins Handelsregister. Die AG hat drei Organe: den Vorstand, den Aufsichtsrat und die Hauptversammlung. Der Vorstand leitet die AG in eigener Verantwortung. Er besteht aus einer oder mehreren Personen, die für höchstens 5 Jahre vom Aufsichtsrat bestellt werden. Der Vorstand besitzt die Geschäftsführungsbefugnis und die Vertretungsmacht für die AG. Geschäftsführungsbefugnis und Vertretungsmacht werden in der Weise wahrgenommen, dass alle Vorstandmitglieder gemeinsam handeln (Gesamtgeschäftsführung, Gesamtvertretung). Dieser Grundsatz kann jedoch durch die Satzung abgeändert werden. Eine Einschränkung der Vertretungsmacht im Umfang ist nicht möglich. Der Vorstand hat dem Aufsichtsrat mindestens vierteljährlich Bericht zu erstatten und ist verantwortlich für die Aufstellung von Jahresabschluss und Geschäftsbericht. Die Hauptaufgaben des Aufsichtsrats liegen in der Bestellung, Überwachung und Abberufung des Vorstands sowie der Prüfung von Jahresabschluss, Gewinnverteilung und Geschäftsbericht. Der Aufsichtsrat wird auf 4 Jahre gewählt. Eine Wiederwahl ist möglich. Der Aufsichtsrat besteht aus mindestens 3 Mitgliedern. Aktiengesellschaften mit weniger als 500 Mitarbeitern unterliegen nicht der Mitbestimmung, sofern sie nach dem 10. August 1994 in das Handelsregister eingetragen wurden. Die AG wird gerichtlich und außergerichtlich durch den Vorstand vertreten. Besteht der Vorstand aus mehreren Personen, so sind, wenn die Satzung nichts anderes bestimmt, sämtliche Vorstandsmitglieder nur gemeinsam zur Abgabe von Willenserklärungen und zur Zeichnung für die Gesellschaft befugt. Ist eine Willenserklärung gegenüber der Gesellschaft abzugeben, so genügt die Abgabe gegenüber einem Vorstandsmitglied. Durch die Einsicht in das Handelsregister (HR) muss festgestellt werden, wie die Vertretungsverhältnisse der Gesellschaft geregelt sind. Es ist möglich, dass ein Vorstandsmitglied allein oder gemeinsam mit einem Prokuristen die Gesellschaft vertreten kann. Auch das ist aus dem HR zu ersehen. Die zur Vertretung der Gesellschaft berufenen Vorstandsmitglieder vertreten sie in jeder Beziehung. Beschränkungen ihrer Vertretungsmacht, z. B. in der Hinsicht, dass zur Veräußerung und Belastung eines Grundstücks oder zur Abtretung von Grundpfandrechten die Zustimmung des Aufsichtsrats erforderlich sei, sind Dritten gegenüber unwirksam, berechtigen also nicht dazu, die Rechtsgültigkeit eines Rechtsgeschäfts anzuzweifeln.
1.4 Eröffnung von Firmenkonten bei unterschiedlichen Rechtsformen
1.4.5
65
Rechtsgeschäftliche Vertreter von Kaufleuten
Die Prokura ist eine rechtsgeschäftliche Vollmacht. Der Erklärende muss Inhaber einer Handelsgeschäfts und außerdem Kaufmann sein. Eine wirksame Erklärung ist mittels ausdrücklicher Erklärung persönlich durch den Inhaber des Handelsgeschäfts zu erteilen. Eine Handlungsvollmacht wird vom Geschäftsinhaber an den Bevollmächtigten als einseitige empfangsbedürftige Willenserklärung erteilt. Prokura Erteilung
Umfang
Erlöschen
Berechtigter Inhaber eines Handelsgeschäfts oder gesetzlicher Vertreter (mit Genehmigung des Vormundschaftsgerichts: § 1822 Nr. 11 BGB)
Grundsatz Für alle Geschäfte, die der Betrieb eines Handelsgewerbes mit sich bringt (§ 49 Abs. 1 HGB)
Widerruf Jederzeit möglich gemäß § 52 Abs. 1 HGB (in Verbindung mit §§ 168 Satz 3, 167 Abs. 1 BGB)
Art Ausdrücklich und persönlich durch mündliche oder schriftliche Erklärung an Prokuristen oder Dritte (§ 48 Abs. 1 in Verbindung mit § 167 Abs. 1 BGB)
Beschränkungen 1. Die Handlungsbevollmächtigten erteilte Vollmacht zum Abschluss von Geschäften bevollmächtigt sie nicht, abgeschlossene Verträge zu ändern, insbesondere Zahlungsfristen zu gewähren. Zur Annahme von Zahlungen sind sie nur berechtigt, wenn sie dazu bevollmächtigt sind (§ 55 Abs. 2 und 3 HGB). 2. durch Gesetz: - Veräußerung und Belastung von Grundstücken gemäß § 49 Abs. 2 HGB nur mit besonderer Befugnis - nicht zum gewöhnlichen Betrieb gehörende Geschäfte; Einstellung oder Veräußerung des Unternehmens (§ 49 Abs. 1 HGB)
Beendigung des zugrunde liegenden Arbeitsverhältnisses (§ 168 Satz 1 BGB)
Adressat Natürliche (nicht juristische) Personen; ggf. mehrere Personen: Gesamtprokura (§ 48 Abs. 2 HGB) Eintragung ins Handelsregister Gemäß § 53 Abs. 1 HGB Pflicht; deklaratorische Wirkung
Tod des Prokuristen (§ 52 Abs. 3 HGB) Insolvenz des Prinzipals (§ 117 Insolvenzordnung) Einstellung bzw. Veräußerung des Handelsgeschäfts Eintragung ins Handelsregister Gemäß § 53 Abs. 3 HGB Pflicht; deklaratorische Wirkung
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1 Das Konto
Handlungsvollmacht Erteilung Berechtigter Wie Prokura; außerdem auch Prokurist
Art - ausdrücklich oder stillschweigend (konkludent) nach BGB-Regeln (§ 167 BGB)
Adressat Natürliche, nicht juristische Personen Eintragung ins Handelsregister Gesetzlich nicht vorgesehen und nicht eintragungsfähig
Umfang Grundsatz Im Ermessen des Vollmachtsgebers, doch gesetzlich vermuteter Mindestinhalt gemäß § 54 Abs. 1 HGB (beachte: „Geschäfte … die der Betrieb eines derartigen Handelsgewerbes … gewöhnlich mit sich bringt“!) Arten (Typen) - Generalvollmacht: alle zum Betrieb des Handelsgewerbes gehörenden Geschäfte, außer gesetzliche Beschränkungen (siehe unten) - Art-Vollmacht: bestimmte Art von Geschäften - Spezial-Vollmacht: einzelne, spezielle Geschäfte Beschränkungen - Veräußerung und Belastung von Grundstücken, Wechselverbindlichkeiten, Darlehen und Prozessführung (§ 54 Abs. 2 HGB) - Rechtsgeschäftliche Beschränkungen, wenn Dritten bekannt (§ 54 Abs. 3 HGB) - Die Handlungsbevollmächtigten erteilte Vollmacht zum Abschluss von Geschäften bevollmächtigt sie nicht, abgeschlossene Verträge zu ändern, insbesondere Zahlungsfristen zu gewähren. Zur Annahme von Zahlungen sind sie nur berechtigt, wenn sie dazu bevollmächtigt sind (§ 55 Abs. 2 und 3 HGB).
Erlöschen Widerruf Vgl. §§ 168 Satz 2 und 3, 167 Abs. 1 BGB
Beendigung des zugrunde liegenden Arbeitsverhältnisses (§ 168 Satz 1 BGB)
1.4 Eröffnung von Firmenkonten bei unterschiedlichen Rechtsformen
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Situation Der Vorstand der Wünsche AG beschließt in einer Vorstandssitzung am 26.11.2007, den Mitarbeitern Herrn Ingo Petersen und Herrn Ralf Schmalriede Gesamtprokura zu erteilen. Am selben Tag wird der Mitarbeiter Herr Manfred Laumen zum Handlungsbevollmächtigen bestellt. Am 27.11.2007 teilt der Vorstand den Mitarbeitern den Beschluss über die Prokuraerteilung sowie die Handlungsvollmachtserteilung persönlich mit. Der Vorstand veranlasst die sofortige Eintragung ins Handelsregister. Am 4.12.2007 erfolgt die Eintragung ins Handelsregister. Am 6.12.2007 wird die Handelsregistereintragung im regionalen Tagesanzeiger veröffentlicht.
Aufgaben a) Wer ist berechtigt, Prokura und Handlungsvollmacht zu erteilen? b) Wann wird die Erteilung der Prokura bzw. Handlungsvollmacht rechtswirksam? c) Beschreiben Sie Umfang und Grenzen der Prokura bzw. Handlungsvollmacht! d) Welche der drei Mitarbeiter werden ins Handelsregister eingetragen? e) Wie kann die Prokura bzw. Handlungsvollmacht erlöschen?
INFO Auszug aus dem Handelsgesetzbuch (HGB) Prokura und Handlungsvollmacht § 48 (Erteilung der Prokura; Gesamtprokura) (1) Die Prokura kann nur von dem Inhaber des Handelsgeschäfts oder seinem gesetzlichen Vertreter und nur mittels ausdrücklicher Erklärung erteilt werden. (2) Die Erteilung kann an mehrere Personen gemeinschaftlich erfolgen (Gesamtprokura). § 49 (Umfang der Prokura) (1) Die Prokura ermächtigt zu allen Arten von gerichtlichen und außergerichtlichen Geschäften und Rechtshandlungen, die der Betrieb eines Handelsgewerbes mit sich bringt. (2) Zur Veräußerung und Belastung von Grundstücken ist der Prokurist nur ermächtigt, wenn ihm diese Befugnis besonders erteilt ist. § 50 (Beschränkung des Umfangs) (1) Eine Beschränkung des Umfangs der Prokura ist Dritten gegenüber unwirksam. § 52 (Widerruflichkeit; Unübertragbarkeit ...) (1) Die Prokura ist ohne Rücksicht auf das der Erteilung zugrundeliegende Rechtsverhältnis jederzeit widerruflich ... (2) Die Prokura ist nicht übertragbar.
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§ 53 (Anmeldung der Erteilung und des Erlöschens; Zeichnung des Prokuristen) (1) Die Erteilung der Prokura ist von dem Inhaber des Handelsgeschäfts zur Eintragung in das Handelsregister anzumelden. ... (2) Der Prokurist hat seine Namensunterschrift unter Angabe der Firma und eines die Prokura andeutenden Zusatzes zur Aufbewahrung bei dem Gerichte zu zeichnen. (3) Das Erlöschen der Prokura ist in gleicher Weise wie die Erteilung zur Eintragung anzumelden. § 54 (Handlungsvollmacht) (1) Ist jemand ohne Erteilung der Prokura zum Betrieb eines Handelsgewerbes oder zur Vornahme einer bestimmten zu einem Handelsgewerbe gehörigen Art von Geschäften oder zur Vornahme einzelner zu einem Handelsgewerbe gehöriger Geschäfte ermächtigt, so erstreckt sich die Vollmacht (Handlungsvollmacht) auf alle Geschäfte und Rechtshandlungen, die der Betrieb eines derartigen Handelsgewerbes oder die Vornahme derartiger Geschäfte gewöhnlich mit sich bringt. (2) Zur Veräußerung und Belastung von Grundstücken, zur Eingehung von Wechselverbindlichkeiten, zur Aufnahme von Darlehen und zur Prozessführung ist der Handlungsbevollmächtigte nur ermächtigt, wenn ihm eine solche Befugnis besonders erteilt ist. Auszug aus dem BGB § 167 (Erteilung der Vollmacht) (1) Die Erteilung der Vollmacht erfolgt durch Erklärung gegenüber dem zu bevollmächtigenden oder dem Dritten, dem gegenüber die Vertretung stattfinden soll. § 168 (Erlöschen der Vollmacht) Das Erlöschen der Vollmacht bestimmt sich nach dem ihrer Erteilung zugrunde liegenden Rechtsverhältnisse. Die Vollmacht ist auch bei dem Fortbestehen des Rechtsverhältnisses widerruflich, sofern sich nicht auf diesem ein anderes ergibt ...
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1.4.6
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Kontoeröffnung für eine Partnerschaft
Situation Ihnen liegt der nachfolgende Auszug aus dem Partnerschaftsregister vor: Name: Dr. Oetjen, Gruttke, Dr. Volkmann und Partner Wirtschaftsprüfungsgesellschaft – Steuerberatungsgesellschaft – Notariat Sitz: Hamburg Gegenstand: Die für Wirtschaftsprüfungsgesellschaften gesetzlich und berufsrechtlich zulässigen Tätigkeiten gemäß § 2 in Verbindung mit § 43 a Abs. 4 WPO. Handels- und Bankgeschäfte sind ausgeschlossen. Partner: Dr. Hans-Uwe Ehlers, Wirtschaftsprüfer und Steuerberater, Hamburg Fritz Gruttke, Wirtschaftsprüfer und Steuerberater, Hamburg Dr. Bernd Volkmann, Wirtschaftsprüfer und Steuerberater, Hamburg Udo Ehlers, Steuerberater und Notar, Hamburg Tag der Eintragung: 18. Dezember 1995
Aufgaben a) Wie könnte die Kontobezeichnung für diese Partnerschaft lauten? b) Durch welche Personen kann diese Partnerschaft rechtswirksam vertreten werden? c) Begründen Sie, warum eine Partnerschaft keine Prokuristen ernennen kann. d) Zu welchen Handlungen ist ein Partner alleine nicht befugt?
INFO Partnerschaft Bezüglich der Vertretung der Partnerschaft sind die Vorschriften des Handelsgesetzbuches hinsichtlich der Vertretung der OHG entsprechend anwendbar. Daneben sind zusätzliche Regelungen zur Geschäftsführung der Partnerschaftsgesellschaft getroffen (§ 6 PartGG). Vertretungsbefugte Partner vertreten nur die Partnerschaft selbst, aber nicht die anderen Partner. Zur Vertretung der Partnerschaft ist jeder Partner ermächtigt, wenn er nicht durch den Partnerschaftsvertrag von der Vertretung ausgeschlossen ist. Es gilt das Prinzip der Einzelvertretung. Jeder Partner kann Willenserklärungen mit Wirkung für und gegen die Partnerschaft abgeben. Auch im Partnerschaftsvertrag kann bestimmt werden, dass Partner nur gemeinschaftlich zur Vertretung der Partnerschaft ermächtigt sein sollen. Dies kann dadurch geschehen, dass alle oder mehrere Partner gesamtvertretungsberechtigt sein sollen. Möglich ist dabei auch, dass die
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zur Gesamtvertretung berechtigten Partner einzelne von ihnen zur Vornahme bestimmter Geschäfte oder bestimmter Arten von Geschäften ermächtigen (Spezialvollmacht). Liegt Gesamtvertretung vor, so müssen sämtliche gesamtvertretungsberechtigten Partner bei Willenserklärungen für die Partnerschaft mitwirken. Ist der Partnerschaft gegenüber eine Willenserklärung abzugeben, z. B. eine Kündigung, so genügt die Abgabe gegenüber einem der zur Mitwirkung bei der Vertretung befugten Partner (passive Vertretung). Der Ausschluss eines Partners von der Vertretung, die Anordnung der Gesamtvertretung sowie jede Änderung bedarf der Anmeldung und Eintragung im Partnerschaftsregister. Die Möglichkeit der unechten Gesamtvertretung steht der Partnerschaft im Unterschied zur OHG nicht offen. Die Ernennung eines Prokuristen ist bei einer Partnerschaft nicht gestattet. Zudem betreibt die Partnerschaft nicht wie die OHG ein Handelsgewerbe. Die Vertretungsmacht der Partner erstreckt sich auf alle gerichtlichen und außergerichtlichen Geschäfte und Rechtshandlungen einschließlich der Veräußerung und Belastung von Grundstücken. Beschränkungen hinsichtlich des Umfangs der Vertretungsmacht sind Dritten gegenüber unwirksam. Die uneingeschränkte Vertretungsmacht des Partners wird begrenzt in den Grundlagen des Partnerschaftsverhältnisses. Ein Partner kann z. B. den Partnerschaftsvertrag nicht abändern. Ein Partner kann auch nicht die Partnerschaft auflösen oder ungefragt einen weiteren Partner aufnehmen.
1.4.7
Kontoeröffnung für einen Verein
Situation Sie sind Kundenberater/in der Nordbank AG. Zu Ihnen kommt Herr Dr. Oetjen an den Beratungstisch. Er legitimiert sich mit einem gültigen Personalausweis. Zudem legt er Ihnen den nachstehenden Vereinsregisterauszug vor. Er teilt Ihnen mit, dass er stellvertretender Vorsitzender des Verbandes der Tierambulanzen ist und für den Verein ein neues Girokonto eröffnen lassen möchte. Auszug aus dem Vereinsregister: Name: Verband der Tierambulanzen e.V. Sitz des Vereins: Hamburg Vorstand: Thomas Thiede, Kaufmann, Hamburg, 1. Vorsitzender Dr. med. vet. Hansjörg Kilian, Fachtierarzt, Hamburg, 1. Stellvertreter Norbert Perrot, Versicherungskaufmann, Frankfurt, 2. Stellvertreter Dr. med. vet. Stefan Oetjen, Tierarzt, Hamburg, 3. Stellvertreter Rechtsverhältnisse: Die Satzung ist am 27. April 1996 errichtet und am 30. November 1996 geändert und neu gefasst worden. Der 1. Vorsitzende ist allein vertretungsberechtigt. Die Stellvertreter sind allein vertretungsberechtigt mit der Beschränkung, dass bei Rechtsgeschäften von mehr als 3.000,00 EUR die Zustimmung des nächsten Stellvertreters einzuholen ist. Tag der Eintragung und Unterschrift: 8. Januar 1997
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Aufgaben a) Unter welchem Namen ist das Vereinskonto zu eröffnen? b) Prüfen Sie, ob Herr Dr. Oetjen den Kontovertrag mit Ihnen abschließen kann. c) Wie ist bei dieser Kontoeröffnung die Verfügungsberechtigung geregelt? d) Stellen Sie fest, wann der Verein rechtsfähig geworden ist. e) Durch welche Personen konnte der Verein nach Errichtung der Satzung am 27. April 1996 vertreten werden? Gehen Sie davon aus, dass die Vorstandstandsmitglieder im Vereinsregister auch die Vereinsgründer sind und ihre jetzigen Funktionen in der Satzung bereits vorgesehen waren. f) Beschreiben Sie Ihre Vorgehensweise bei der Kontoeröffnung, wenn es sich bei dem o.a. Verein um einen nicht eingetragenen Verein gehandelt hätte.
INFO Der rechtsfähige Verein Nach § 26 BGB wird der rechtsfähige Verein durch den Vorstand vertreten, der aus mehreren Personen bestehen kann. Der Satzung des rechtsfähigen Vereins ist zu entnehmen, ob Gesamtvertretung oder Einzelvertretungsrecht besteht. Enthält die Satzung keine Festlegung, gilt das Mehrheitsprinzip. Dabei ist zu beachten, dass nicht unbedingt alle in der Satzung als Vorstand bezeichneten Personen den Verein auch vertreten bzw. verpflichten können. Vorstand im Sinne von § 26 BGB sind nur diejenigen Personen, die zur Außenvertretung nach der Satzung ermächtigt sind. Im Unterschied zu den Handelsgesellschaften kann die Vertretungsmacht der gesetzlichen Vertreter mit Wirkung nach außen beschränkt werden, z. B. kann in der Vereinssatzung bestimmt werden, dass zur Belastung des Vereinsgrundstücks die Genehmigung der Mitgliederversammlung erforderlich ist. Eine solche Beschränkung wirkt beim eingetragenen Verein aber nur, wenn die Beschränkung im Vereinsregister eingetragen ist. Beim wirtschaftlichen Verein wirkt die Beschränkung unmittelbar aufgrund der Satzung gegen Dritte, auch wenn der Dritte sie nicht kennt. Nach § 30 BGB kann durch die Satzung des Vereins bestimmt werden, „dass neben dem Vorstand für gewisse Geschäfte besondere Vertreter zu bestellen sind. Die Vertretungsmacht eines solchen Vertreters erstreckt sich im Zweifel auf alle Rechtsgeschäfte, die der ihm zugewiesene Geschäftsbereich gewöhnlich mit sich bringt.“ Mit dieser Bestimmung wird größeren Vereinen eine differenzierte Vertretungsorganisation ermöglicht. Die Rechtsstellung der besonderen Vertreter muss eine satzungsmäßige Grundlage haben, wobei es genügt, wenn die Satzung Geschäftskreise vorsieht, für die ein besonderer Vertreter erforderlich ist. Grundsätzlich erlangt der Verein seine Rechtsfähigkeit mit der Eintragung in das Vereinsregister. Der nicht rechtsfähige Verein Legitimationsfragen beim nicht rechtsfähigen Verein sind für die Praxis von Bedeutung, da zahlreiche Verbände, wie z. B. Gewerkschaften, die großen Parteien und einige Arbeitgeberverbände aber auch Bürgerinitiativen, als nicht rechtsfähige Vereine organisiert sind. Auf den nicht rechtsfähigen Verein findet das Vereinsrecht Anwendung. Auch der nicht rechtsfähige Verein wird durch seinen Vorstand vertreten, der aus einer oder mehreren Personen bestehen kann. Die Vertretungsmacht ergibt sich ihrem Umfang nach aus der Satzung oder
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aus entsprechenden Beschlüssen der Mitgliederversammlung. Satzung und Protokolle der Mitgliederversammlung sind bei der Legitimationsprüfung also immer heranzuziehen. Für alle Fälle der Vertretung von Vereinen ist darauf hinzuweisen, dass, wenn deren Vertreter ohne Vertretungsmacht handelt oder sie überschreitet, der Handelnde persönlich haftet (§ 54 Abs. 2 BGB). Diese Haftung endet auch nicht nach der Genehmigung durch den Verein.
1.4.8
Bankgeheimnis und Bankauskunft
Die Geschäftsbeziehungen zwischen Bank und Kunden beruhen auf einem gegenseitigen besonderen Vertrauensverhältnis. Im Rahmen der Geschäftsabwicklung erhält das Kreditinstitut eine Vielzahl von Informationen über die persönlichen und finanziellen Verhältnisse des Kunden. Der Kunde muss sich darauf verlassen können, dass das Kreditinstitut diese Informationen nicht unbefugt an Dritte weitergibt. Das Kreditinstitut ist zur Verschwiegenheit über alle kundenbezogenen Tatsachen und Wertungen verpflichtet, von denen es Kenntnis erlangt (Bankgeheimnis). Das Bankgeheimnis besteht über die Dauer der Geschäftsbeziehung hinaus auch dann weiter, wenn die Geschäftsverbindung aufgelöst ist. Das Bankgeheimnis ist auch innerhalb der Banken zu beachten (internes Bankgeheimnis). Die von der Bank gespeicherten Daten dürfen grundsätzlich nicht weitergegeben werden (Geheimhaltungspflicht). Darüber hinaus wird das Bankgeheimnis als Teil des Berufsgeheimnisses der Bank durch Artikel 12 Abs. 1 Grundgesetz garantiert. Dabei handelt es sich um die Grundlage für das Auskunftsverweigerungsrecht der Bank. Das Bankgeheimnis besteht nicht uneingeschränkt. Es wird begrenzt durch gesetzliche Vorschriften, die eine Auskunftspflicht begründen, ferner durch den Kunden selbst, wenn er als Geschäftskunde seine Bankverbindung als Referenz angibt oder als Privatkunde sein Kreditinstitut zur Erteilung von Bankauskünften ermächtigt.
Situation 1 Die Nordbank AG erhält ein Auskunftsersuchen von der Neptunbank AG. Darin bittet sie diese um Auskünfte über die Kora GmbH bzgl. eines Investitionskredits über 125.000,00 EUR.
Aufgabe Inwieweit ist eine Bankauskunft an die Neptunbank AG gemäß AGB zulässig?
Situation 2 Sie erhalten von der Südbank AG in München eine telefonische Anfrage, ob der Scheck Nr. 001110444978 Ihres Kunden Joachim Krämer, Hamburg über 30.000,00 EUR „in Ordnung“ geht. Ihre Terminalabfrage ergibt folgendes Bild dieses Kunden: Kontoinhaber: Joachim Krämer Kontoart: Privatgirokonto Kontonummer: 897374 Kontostand neu: 55.450,47 EUR Haben
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Aufgaben a) Unter welchen Voraussetzungen kann die Bankauskunft erteilt werden? b) Wie würden Sie sich verhalten, wenn Herr Krämer bei Ihnen ein Firmenkonto unterhielte mit der Bezeichnung „eingetragener Kaufmann“? c) In welchen Fällen kann bei der Erteilung von Bankauskünften auf die Zustimmung des Kunden verzichtet werden?
Situation 3 Ein Vorstandsmitglied der Unionbank AG äußert sich in einem Interview mit einer Tageszeitung negativ über die zukünftige Kreditwürdigkeit eines Geschäftskunden.
Aufgabe Welche Bedeutung hat das sog. Bankgeheimnis für die Bank und den Kunden?
Situation 4 Sie sind Kundenberater(in) der Nordbank AG. Ihnen werden die nachfolgenden Auskunftsersuchen vorgetragen. Entscheiden Sie bei den nachfolgenden Geschäftsvorgängen, ob von der Nordbank AG eine Meldevorschrift beachtet werden muss, bzw. kundenbezogene Informationen an Dritte weitergegeben werden können. Geben Sie ggf. auch die entsprechenden Voraussetzungen für eine Bankauskunft an.
Aufgaben a) Der Geschäftsführer der Firmenkundin Schröder GmbH aus Hamburg möchte wegen verschiedener Verträge von der Nordbank AG wissen, ob a1) die Firma Eurotech GmbH aus Leipzig, die bei der Südbank AG ein Firmenkonto unterhält, kreditwürdig für 150.000,00 EUR ist, a2) der Scheck Nr. 1258973 des Privatkunden der Nordbank AG Arno Baumann über 15.400,00 EUR „in Ordnung geht“, a3) der Kunde Arno Krampert für die Zahlung der vorgesehenen monatlichen Leasingrate von 547,00 EUR „gut ist“. Herr Krampert unterhält bei der Nordbank AG ein Privatgirokonto. b) Die Vilbo OHG, Firmenkundin der Nordbank AG, bittet um eine Bankauskunft über die bei der Fördebank AG geführte Firmenkundin Rölle GmbH. Die Rölle GmbH hat die Fördebank AG beauftragt, über sie keine Bankauskünfte an Dritte zu erteilen. c) Frau Marie Sagenschneider ist eine von 5 Erben des kürzlich verstorbenen Kontoinhabers Theo Gerske aus Neuenfelde. Die Konten des Verstorbenen werden bei Ihnen bereits als Nachlasskonten geführt. Frau Sagenschneider möchte als Erbin Auskünfte über die letzten Umsätze auf dem Girokonto von Herrn Gerske haben. Die erforderlichen Legitimationsunterlagen hat Ihnen Frau Sagenschneider vorgelegt.
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INFO Bankauskünfte enthalten allgemein gehaltene Feststellungen und Bemerkungen über die wirtschaftlichen Verhältnisse eines Kunden, über seine Kreditwürdigkeit und über seine Zahlungsfähigkeit. Sie enthalten keine Angaben zu Kontoguthaben, Depotguthaben sowie sonstigen dem Kreditinstitut anvertraute Vermögenswerte. Auch die Höhe der in Anspruch genommenen Kredite wird nicht mitgeteilt. Die Berechtigung zum Erteilen von Auskünften über Kunden des Kreditinstituts ist in den AGB der Banken und Sparkassen geregelt. Kreditinstitute sind berechtigt, Bankauskünfte über juristische Personen und im Handelsregister eingetragene Kaufleute zu erteilen, sofern sich die Anfrage auf ihre geschäftliche Tätigkeit bezieht und keine anders lautende Weisung des Kunden vorliegt. Bankauskünfte über Privatkunden werden nur erteilt, wenn der Kunde zugestimmt hat. Bankauskünfte beschränken sich auf allgemein gehaltene Feststellungen, Bemerkungen und Urteile. Bankauskünfte werden nur an eigene Kunden und an andere Kreditinstitute für deren eigene Zwecke oder für Zwecke ihrer Kunden erteilt. Der Anfragende muss ein berechtigtes Interesse an der gewünschten Auskunft glaubhaft machen. Bankauskünfte sollen schriftlich erteilt werden. Die gesetzlichen Ausnahmen von der Verschwiegenheitspflicht der Kreditinstitute Im Strafprozess besteht eine unbeschränkte Auskunftspflicht gegenüber dem Strafrichter. Er kann auch Unterlagen einsehen. Der Staatsanwalt kann Mitarbeiter des Kreditinstituts als Zeugen vorladen. Für die Herausgabe von Akten, Geschäftsbüchern und Konten muss das Gericht eine Beschlagnahme anordnen. Im Zivilprozess haben die Kreditinstitute ein Auskunftsverweigerungsrecht. Bei der Ermittlung eines Steuersachverhalts besteht eine bedingte Auskunftspflicht gegenüber den Finanzbehörden. Grundsätzlich sollen der Steuerpflichtige selbst oder andere im Steuerverfahren beteiligte Personen den Finanzbehörden alle Auskünfte erteilen, die zur Feststellung eines für die Besteuerung erheblichen Sachverhalts erforderlich sind. Erst wenn Auskünfte nicht erteilt werden, sollen Dritte um Auskünfte ersucht werden. Einen Schutz vor Ausforschung abgabenrechtlich legitimierter Konten bietet § 30a AO. In allgemeinen Besteuerungsverfahren und im Steuerfahndungsverfahren sind Einzelauskunftsersuchen an Kreditinstitute zulässig. Das Kreditinstitut soll aber erst um Auskunft und Vorlage von Urkunden gebeten werden, wenn ein Auskunftsersuchen an den Steuerpflichtigen nicht zum Ziel führt oder keinen Erfolg verspricht. Im Auskunftsersuchen muss angegeben werden, worüber Auskünfte erteilt werden sollen und ob die Auskunft für die Besteuerung des Auskunftspflichtigen oder für andere Personen angefordert werden. Im Steuerstrafverfahren haben die Finanzbehörden die gleichen Rechte und Pflichten wie die Staatsanwaltschaft im Strafermittlungsverfahren. Auch in Finanzgerichtsverfahren können als Zeugen geladene Mitarbeiter von Kreditinstituten sich nicht auf das Bankgeheimnis berufen. Meldungspflichten der Kreditinstitute nach dem Einkommensteuergesetz Aus Gründen der Erleichterung und der Vereinfachung im Einkommensteuerveranlagungsverfahren können Privatkunden ihrem Kreditinstitut einen Freistellungsauftrag über 801,00 EUR für Ledige und 1.602,00 EUR für Verheiratete erteilen. Damit wird das Kreditinstitut als auszahlende Stelle dazu veranlasst, den Steuerabzug bis zu diesem Betrag nicht vorzunehmen. Um eine mehrfache Inanspruchnahme des Sparerfreibetrages zu vermeiden, wurde im Einkommensteuergesetz ein besonderes Mitteilungsverfahren eingeführt. Danach haben Kreditinstitute dem Bundesamt für Finanzen bis zum 31. Mai des auf das Jahr des Zuflusses der Kapitalerträ-
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ge folgenden Jahres die persönlichen Datensätze der Kunden zu übermitteln. Die mitzuteilenden Daten sollen zum einen eine eindeutige Identifizierung des Steuerpflichtigen ermöglichen, der einen Sparerfreibetrag in Anspruch nimmt, zum anderen dem Bundesamt für Finanzen dazu dienen, die tatsächliche Ausschöpfung des Sparerfreibetrags zu überprüfen. Anzeigepflichten nach Erbschaftsteuergesetz und Bankauskünfte an Erben Kreditinstitute sind als geschäftsmäßige Verwahrer und Verwalter fremden Vermögens gemäß § 33 Abs. 1 Erbschaftsteuergesetz verpflichtet, in ihrem Gewahrsam befindliche Vermögensgegenstände und gegen sie gerichtete Forderungen, die beim Tod eines Erblassers zu dessen Vermögen gehörten oder über die dem Erblasser zur Zeit seines Todes die Verfügungsmacht zustand, dem jeweiligen für die Verwaltung der Erbschaftsteuer zuständigen Finanzamt anzuzeigen. Von dieser Anzeigepflicht sind auch Gemeinschaftskonten und depots sowie solche Konten und Depots betroffen, für die ein Vertrag zu Gunsten Dritter auf den Todesfall geschlossen wurde. Entsprechendes gilt beim Versterben eines Treugebers für Treuhandkonten. Die auf das Todesjahr entfallenden Guthabenzinsen sowie die bisher aufgelaufenen Zinsen aus verzinslichen Wertpapieren sind der Finanzverwaltung auf amtlichem Muster mitzuteilen. Die Anzeige darf nur unterbleiben, 1. wenn es sich um Wirtschaftsgüter handelt, über die der Erblasser nur die Verfügungsmacht hatte, insbesondere als gesetzlicher Vertreter, Betreuer oder Testamentsvollstrecker oder 2. wenn der Wert des bei einem Kreditinstitut befindlichen anzeigepflichtigen Vermögens eine Schwelle von 1.200 EUR nicht übersteigt. Die Anzeige ist innerhalb eines Monats nach Bekanntwerden des Todes eines Kunden zu erstatten. Weiterhin können Bankauskünfte an die Erben (auch an einzelne Erben) über die Kontound Depotbestände sowie die zurückliegenden Umsätze auf den Konten erteilt werden. Spezielle Verwaltungsverfahren Die Träger der Sozialhilfe haben bei der Überprüfung der Hilfsbedürftigkeit des Antragstellers keinen Anspruch gegen Kreditinstitute auf Auskunft über die Vermögensverhältnisse des Betroffenen. Dieser hat allerdings nach dem Sozialgesetzbuch auf Verlangen des zuständigen Leistungsträgers der Erteilung der erforderlichen Auskünfte durch Dritte zuzustimmen. Aussagen vor dem Finanzgericht Das Bankgeheimnis ist kein Berufsgeheimnis. Deshalb besteht für Inhaber, Organe und Angestellte von Kreditinstituten eine Aussagepflicht vor dem Finanzgericht. Auszug aus den Allgemeinen Geschäftbedingungen der Banken (AGB) 2. Bankgeheimnis und Bankauskunft (1) (Bankgeheimnis) Die Bank ist zur Verschwiegenheit über alle kundenbezogenen Tatsachen und Wertungen verpflichtet, von denen sie Kenntnis erlangt (Bankgeheimnis). Informationen über den Kunden darf die Bank nur weitergeben, wenn gesetzliche Bestimmungen dies gebieten oder der Kunde eingewilligt hat oder die Bank zur Erteilung einer Bankauskunft befugt ist. (2) (Bankauskunft) Eine Bankauskunft enthält allgemein gehaltene Feststellungen und Bemerkungen über die wirtschaftlichen Verhältnisse des Kunden, seine Kreditwürdigkeit und Zahlungsfähigkeit; betragsmäßige Angaben über Kontostände, Sparguthaben,
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1 Das Konto Depot- oder sonstige der Bank anvertraute Vermögenswerte sowie Angaben über die Höhe von Kreditinanspruchnahmen werden nicht gemacht. (3) (Voraussetzungen für die Erteilung einer Bankauskunft) Die Bank ist befugt, über juristische Personen und im Handelsregister eingetragene Kaufleute Bankauskünfte zu erteilen, sofern sich die Anfrage auf ihre geschäftliche Tätigkeit bezieht. Die Bank erteilt jedoch keine Auskünfte, wenn ihr eine anderslautende Weisung des Kunden vorliegt. Bankauskünfte über andere Personen, insbesondere über Privatkunden und Vereinigungen, erteilt die Bank nur dann, wenn diese generell oder im Einzelfall ausdrücklich zugestimmt haben. Eine Bankauskunft wird nur erteilt, wenn der Anfragende ein berechtigtes Interesse an der gewünschten Auskunft glaubhaft dargelegt hat und kein Grund zu der Annahme besteht, dass schutzwürdige Belange des Kunden der Auskunftserteilung entgegenstehen. (4) (Empfänger von Bankauskünften) Bankauskünfte erteilt die Bank nur eigenen Kunden sowie anderen Kreditinstituten für deren Zwecke oder die ihrer Kunden.
Grundsätze für die Durchführung des Bankauskunftsverfahrens zwischen Kreditinstituten Auskunftsanfragen 1.
Auskunftsanfragen sollten schriftlich, nur in Ausnahmefällen fernschriftlich oder fernmündlich, gestellt werden.
2.
In der Auskunftsanfrage ist der Anfragegrund, mit dem das berechtigte Interesse an der Bankauskunft glaubhaft gemacht wird, anzugeben. Das anfragende Kreditinstitut hat klarzustellen, ob es die Auskunft im eigenen oder im Kundeninteresse einholt.
3.
Bei Auskunftsanfragen im Interesse eines Kunden wird dessen Name nicht genannt. Das anfragende Kreditinstitut ist jedoch verpflichtet, den Namen des anfragenden Kunden dem angefragten Kreditinstitut zu nennen, wenn dem Kunden, über den eine Auskunft erteilt wurde, ein Anspruch auf Nennung des Anfragers zusteht.
Weiterleitung von Auskunftsanfragen 4.
Wird eine Auskunftsanfrage von dem angefragten Kreditinstitut an ein drittes Kreditinstitut weitergeleitet, ist das Anfrageschreiben weiterzugeben.
Zustimmung des Betroffenen 5.
Soweit nach Nr. 2 AGB eine Bankauskunft nur mit ausdrücklicher Zustimmung des Betroffenen erteilt werden darf, genügt auch die Versicherung des anfragenden Kreditinstituts, dass ihm diese Zustimmungserklärung vorliegt. Das anfragende Kreditinstitut ist verpflichtet, diese Erklärung auf Verlangen vorzulegen. Das anfragende Kreditinstitut haftet dem auskunftsgebenden Kreditinstitut für alle die Schäden, die diesem daraus entstehen, dass es im Vertrauen auf die Versicherung eine unberechtigte Bankauskunft erteilt hat.
Auskunftserteilung 6.
Bankauskünfte sollen allgemein gehalten sein. Sie sollen schriftlich, nur in ... fernmündlich erteilt werden; mündlich erteilte Auskünfte sind zu dokumentieren und sollen in der Regel schriftlich bestätigt werden. Von einem Verbot der Weitergabe der Bankauskunft ist abzusehen, wenn die Anfrage im Kundeninteresse gestellt worden ist.
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7.
Bankauskünfte werden nur auf Grund von Erkenntnissen erteilt, die der auskunftsgebenden Stelle vorliegen. Es werden keine Recherchen angestellt.
8.
Bankauskünfte werden – auch im Fall der Weiterleitung gemäß Ziffer 4 – unmittelbar der anfragenden Stelle erteilt.
Auskunftsverweigerung 9.
Auskunftsverweigerungen sollen allgemein gehalten sein.
Liegt bei Privatkunden eine Einwilligung nicht vor oder hat bei Geschäftskunden der Kunde die Erteilung einer Auskunft untersagt, ist die Auskunftsverweigerung so zu formulieren, dass sie nicht als negative Auskunft verstanden werden kann. Hat die angefragte Stelle keinen Einblick in die wirtschaftlichen Verhältnisse des Kunden, ist dies in der Antwort deutlich zum Ausdruck zu bringen. Weitergabe der Auskunft an den Kunden 10. Die im Kundeninteresse eingeholte Bankauskunft wird an diesen inhaltlich unverändert weitergegeben. Der Kunde, der eine Bankauskunft erhält, ist ausdrücklich darauf hinzuweisen, dass er empfangene Informationen nur für den angegebenen Zweck verwenden und nicht an Dritte weitergeben darf. Erteilung einer Bankauskunft über juristische Personen und Kaufleute Einwilligung
über andere Personen (Privatkunden, Kleingewerbetreibende, Freiberufler) Die Auskunft wird erteilt, sofern Die Auskunft wird nur dann erteilt, - sich die Anfrage auf die geschäft- wenn der Kunde generell oder im liche Tätigkeit bezieht, Einzelfall ausdrücklich zugestimmt - keine gegenteilige Kundenweisung hat. vorliegt.
Anfragegrund
Der Anfragende muss ein berechtigtes Interesse glaubhaft darlegen.
Empfänger von Bankauskünfte erhalten nur eigene Kunden sowie andere Kreditinstitute für Bankauskünf- deren Zwecke oder die ihrer Kunden. ten Form
Auskunftsanfragen und Bankauskünfte erfolgen grundsätzlich schriftlich.
Inhalt der Bankauskunft
Bankauskünfte sollen allgemein gehalten werden: allgemeine Feststellungen und Bemerkungen über die wirtschaftlichen Verhältnisse eines Kunden, über seine Kreditwürdigkeit und über seine Zahlungsfähigkeit. Bankauskünfte enthalten keine betragsmäßigen Angaben, z. B. über Kontostände oder die Höhe von Kreditinanspruchnahmen.
Auskunftsverweigerung (Beispiele)
- „Über Privatkunden erteilen wir ohne Zustimmung des Kunden keine Auskunft.“ - „Mit Rücksicht auf das Bankgeheimnis können wir keine Auskunft erteilen.“ - „Wir haben keinen Einblick in die wirtschaftlichen Verhältnisse des Kunden.“
78
1.5
1 Das Konto
Programmierte Aufgaben
Aufgabe 1 – Kontoeröffnung Herr Thomas Beckmann hält sich zurzeit in Köln auf, wo er auf der Messe Anuga als Dolmetscher tätig ist. Während dieser Zeit wohnt er im Hotel Königshof, Zimmer 415, Richartzstraße 14-16, 50667 Köln. Herr Beckmann möchte bei der Westbank AG, Köln, ein Girokonto eröffnen. Welche Angaben müssen Sie als Mitarbeiter/in der Bank mindestens verlangen, um die Kontoeröffnung gemäß § 154 AO ordnungsgemäß vorzunehmen? A Name, Vorname, Wohnsitz B Vollständiger Name, Geburtsdatum, Hoteladresse C Vollständiger Name, Geburtsdatum, Wohnsitz D Vollständiger Name, Wohnsitz, derzeitiger Aufenthaltsort (Hotel) E Familienname, mindestens einen Vorname, Geburtsdatum, Anschrift des Arbeitgebers, Wohnsitz, Hoteladresse
Aufgabe 2 – Steuerinländer In welchem Fall handelt es sich um einen Gebietsfremden im Sinne des Außenwirtschaftsgesetzes? A Eine im Handelsregister in Neumünster eingetragene GmbH will bei einem Kreditinstitut in Kiel ein Geschäftskonto eröffnen. B Der Belgier Michel Gilson, der seit zehn Monaten bei der EuroSped GmbH in Köln arbeitet, will in Langel bei der Sparkasse Köln ein Girokonto eröffnen lassen. C Die Finnin Sirkkis Pentikainen, die seit 1998 bei einer Spedition in Hamburg arbeitet, beantragt in Hamburg die Eröffnung eines Girokontos, obwohl sie in Lübeck wohnt. D Inge Helmer aus Hamburg, die seit 3 Jahren beim Canal Plus in Paris arbeitet und auch in Paris wohnt, will bei der Nordbank AG in Hamburg ein Depot eröffnen. E Die Denver Trade Company, Denver, unterhält in Hamburg eine Zweigniederlassung mit eigener Geschäftsführung und Buchführung. Diese Niederlassung will ein Konto bei der Nordbank AG eröffnen lassen.
Aufgabe 3 – Legitimationsprüfung Ein Sparkonto wird mit der Kontobezeichnung „Sophie Schneider für Jürgen Schöpf“ eröffnet. Sophie Schneider ist die Großmutter des 13-jährigen Jürgen Schöpf. Wer muss sich bei der Kontoeröffnung legitimieren? A Nach den AGB muss sich neben Frau Schneider auch der Enkel legitimieren. B Eine Legitimationsprüfung muss nur bei Frau Schneider vorgenommen werden. C Da es sich um eine Kontoeröffnung zugunsten Dritter handelt, bedarf es lediglich des Existenznachweises des Enkels.
1.5 Programmierte Aufgaben
79
D Neben der Legitimationsprüfung von Frau Schneider ist zur Kontoeröffnung eine Einverständniserklärung des Erziehungsberechtigten von Jürgen Schöpf erforderlich. E Neben der Legitimationsprüfung von Frau Schneider ist zur Kontoeröffnung auch eine Legitimationsprüfung der Erziehungsberechtigten von Jürgen Schöpf erforderlich.
Situation zu den Aufgaben 4 bis 6 – Gemeinschaftskonto Das Ehepaar Andrea und Jürgen Hederich möchte bei Ihnen ein Girokonto eröffnen, auf das beide ihre Gehälter überweisen lassen können.
Aufgabe 4 Sie schlagen den Ehepartnern die Eröffnung eines Gemeinschaftskontos vor. Wie informieren Sie die Kunden über das Gemeinschaftskonto richtig? A Bei einem Gemeinschaftskonto können die Kontoinhaber nur gemeinschaftlich über das Kontoguthaben verfügen. B Handelt es sich beim Gemeinschaftskonto um ein „Und-Konto“, können die Kontoinhaber zwar einzeln, Bevollmächtigte jedoch nur gemeinsam mit einem Kontoinhaber über das Konto verfügen. C Handelt es sich beim Gemeinschaftskonto um ein „Oder-Konto“, können die Kontoinhaber nur mit einer Vollmacht des anderen Kontoinhabers einzeln verfügen. D Für die Verbindlichkeiten aus dem Gemeinschaftskonto haftet jeder Kontoinhaber als Gesamtschuldner. E Handelt es sich beim Gemeinschaftskonto um ein „Oder-Konto“, haften die Kontoinhaber gegenüber dem Kreditinstitut jeweils in der Höhe ihrer Anteile am Kontoguthaben.
Aufgabe 5 Sie informieren die Eheleute über die Möglichkeit der Eröffnung eines „Oder-Kontos“ und die des „Und-Kontos“. Welche Aussagen treffen 1. nur für das „Oder-Konto“ zu? 2. nur für das „Und-Konto“ zu? 3. für beide Kontoarten zu? Aussagen A Im Todesfall eines Kontoinhabers treten die Erben an die Stelle des verstorbenen Kontoinhabers. Der Verfügungsumfang bleibt im Todesfall eines Kontoinhabers unverändert. B Die Kontoinhaber haften gesamtschuldnerisch für die Verbindlichkeiten aus der Kontobeziehung. C Die Kontoinhaber sind jeweils einzeln verfügungsberechtigt. D Die Kontoinhaber sind nur einzeln verfügungsberechtigt, wenn sie sich gegenseitig bevollmächtigen.
80 E
1 Das Konto Bei dieser Kontoart kann i. d. R. mittels ec-Karte an ec-Terminals bargeldlos bezahlt werden.
A
B
C
D
E
Aufgabe 6 Die Eheleute Hederich entscheiden sich für die Eröffnung eines Oder-Kontos mit Einzelverfügungsberechtigung. Welche der nachfolgenden Aufträge können nur unter Mitwirkung des anderen Ehepartners ausgeführt werden? A Frau Hederich bittet um die Aushändigung einer Kreditkarte. B Herr Hederich überzieht das Oder-Konto im banküblichen Rahmen. C Auf Grund eines Pfändungs- und Überweisungsbeschlusses soll das Oder-Konto der Eheleute gesperrt werden. D Herr Hederich möchte seiner 21-jährigen Tochter Claudia Kontovollmacht über das Gemeinschaftskonto erteilen. E Herr Hederich nimmt den den Eheleuten von der Bank eingeräumten Dispositionskredit von 10.000,00 EUR in voller Höhe in Anspruch.
Aufgabe 7 – Betreuerkonto Für die Rentnerin Gerda Marten ist altersbedingt ein Betreuer für den Bereich Vermögenssorge bestellt worden. Ein Einwilligungsvorbehalt wurde nicht angeordnet. Welche der unten stehenden Aussagen sind in diesem Zusammenhang zutreffend? A Der Betreuer ist berechtigt, auf den Namen von Frau Marten ein Sparkonto eröffnen zu lassen, da er die Stellung eines gesetzlichen Vertreters hat. B Willenserklärungen von Frau Marten sind schwebend unwirksam, da die Rentnerin durch die Anordnung der Betreuung einer beschränkt geschäftsfähigen Person gleich gestellt wurde. C Willenserklärungen von Frau Marten sind zunächst wirksam, können aber durch den Betreuer angefochten werden, wenn die Rentnerin offenkundig zu ihrem Schaden gehandelt hat. D Der Betreuer benötigt zur Eröffnung eines Sparkontos auf den Namen von Frau Marten die Zustimmung der Betreuten, da es sich hierbei um ein außergewöhnliches Rechtsgeschäft handelt. E Geldanlagen des Betreuers im Namen von Frau Marten müssen verzinslich und mündelsicher sein. F Legt der Betreuer im Namen von Frau Marten Geld an, so darf die Anlage ausschließlich in Spareinlagen und Sparbriefen erfolgen.
1.5 Programmierte Aufgaben
81
Aufgabe 8 – Verfügungen über Anderkonten Das Ehepaar Birte und Alex Helm kaufte von Herrn Paul Philippsen ein Baugrundstück für 87.500,00 EUR. Bis zur Eintragung der veränderten Eigentumsverhältnisse am Grundstück im Grundbuch soll der Notar Helmut Schmidt den Kaufpreis verwalten. Das Geld wird dazu auf ein Notar-Anderkonto mit der Kontobezeichnung „Helmut Schmidt, wegen HelmPhilippsen“ eingezahlt. Stellen Sie fest, wer gemäß den Sonderbedingungen für NotarAnderkonten über das Kontoguthaben verfügen darf! A Der Notar und das Ehepaar Helm gemeinsam, da das Ehepaar bis zur Grundbucheintragung den Rechtsanspruch an dem Kaufpreis hat. B Der Notar als Kontoinhaber oder Herr und Frau Helm gemeinsam, sofern der Notar ihnen eine Kontovollmacht erteilt hat. C Der Notar Helmut Schmidt alleine, da er Kontoinhaber ist. D Der Notar Helmut Schmidt und die Angestellten des Notariats, da diese das Geld treuhänderisch verwalten. E Der Notar Helmut Schmidt, das Ehepaar Helm und Herr Philippsen gemeinsam, da das Guthaben nur treuhänderisch vom Notar verwaltet wird und die anderen Vertragspartner die Rechtsansprüche an dem Kontoguthaben besitzen.
Aufgabe 9 – SCHUFA Die Kundin Anja Bolz beantragt bei der Nordbank AG die Eröffnung eines Kontokorrentkontos. Bei der Kontoeröffnung weisen Sie sie darauf hin, dass sie die SCHUFA-Klausel durch Unterschrift anerkennen soll. Welche Information zur SCHUFA-Klausel ist richtig? A Die Anerkennung der SCHUFA-Klausel durch Frau Bolz erlaubt es der Nordbank AG, nur Positivmerkmale aus der Kontoverbindung an die Schufa zu melden. B Die schriftliche Anerkennung der SCHUFA-Klausel durch Frau Bolz ist die rechtliche Voraussetzung für das Zustandekommen des Kontovertrages. C Laut den AGB muss die SCHUFA-Klausel bei der Kontoeröffnung anerkannt werden. D Da die Meldung an die SCHUFA eine Durchbrechung des Bankgeheimnisses bedeutet, lassen die Kreditinstitute ihre Kunden die SCHUFA-Klausel unterschreiben. E Die Übermittlung von Negativmerkmalen an die SCHUFA wird im Rahmen der SchufaKlausel ausgeschlossen.
Aufgabe 10 – Bankauskunft/AGB Welcher Sachverhalt über das Bankauskunftsverfahren ist in den Allgemeinen Geschäftsbedingungen (AGB) festgelegt? A Die Auskunft darf sich schwerpunktmäßig nur auf die wirtschaftlichen Verhältnisse des Kunden und sein Verhalten im Geschäftsleben beziehen. Dem Kreditinstitut bekannt gewordene persönliche Dinge dürfen nur am Rande und dann auch nur umschrieben dargestellt werden.
82
1 Das Konto
B
Bankauskünfte erhalten neben eigenen Kunden auch andere Kreditinstitute für deren Zwecke oder die ihrer Kunden, sofern jeweils ein berechtigtes Interesse glaubhaft dargelegt wird. C Bankauskünfte enthalten u.a. betragsmäßige Angaben über Kontostände, Sparguthaben oder sonstige, dem Kreditinstitut anvertraute Vermögenswerte, sowie Kreditinanspruchnahmen. D Das Kreditinstitut haftet gegenüber dem Auskunftsempfänger bei der Erteilung von Bankauskünften in unbegrenzter Höhe für Schäden aus der Auskunftserteilung. E Bankauskünfte über Privatpersonen darf das Kreditinstitut in Ausnahmefällen auch dann erteilen, wenn diese ihre Zustimmung verweigert haben; allerdings sind sie in diesem Fall so zu formulieren, dass sie nicht als negative Auskunft verstanden werden können.
Aufgabe 11 – Geldwäschevorschriften Ein Firmenkunde der Nordbank AG möchte eine Mitarbeiterin beauftragen, die häufig anfallenden Barbeträge der Firma bei Ihrer Bank einzuzahlen. Die Beträge liegen in der Regel zwischen 5.000,00 EUR und 7.000,00 EUR. Welcher der nachfolgenden Hinweise an den Firmenkunden ist im Zusammenhang mit dem Geldwäschegesetz (GwG) richtig? A Nach dem GwG können Einzahlungen nur von Kontobevollmächtigten vorgenommen werden. B Nach dem GwG muss die Firma eine Erklärung für regelmäßige Bartransaktionen abgeben. Die Mitarbeiterin wird einmalig von der Bank identifiziert. C Nach dem GwG muss die Firma eine Erklärung für regelmäßige Bartransaktionen abgeben und die Mitarbeiterin bei jeder Einzahlung identifiziert werden. D Bei Einzahlungen durch den Einwurf in den Nachttresor greifen die Regelungen des GwG nicht. E Die Mitarbeiterin kann ohne weitere Formalitäten die Beträge in der o.a. Höhe einzahlen.
Aufgabe 12 – Nachlasskonto Sie erfahren aufgrund der Vorlage der Sterbeurkunde, dass der Kontoinhaber Jürgen Bauer (67 Jahre alt) verstorben ist. Herr Bauer unterhielt bei der Nordbank AG ein Girokonto und mehrere Sparkonten. In welcher der nachstehenden Situationen erfolgt nach dem Ableben eines Kontoinhabers stets eine Meldung an das zuständige Finanzamt? A Wenn das Guthaben auf dem Sparkonto des verstorbenen Jürgen Bauer den Betrag von 3.000,00 EUR übersteigt. B Wenn das Gesamtguthaben der Sparkonten des Erblassers insgesamt 2.500 EUR übersteigt. C Wenn es sich bei den Konten des Erblassers um Und-Konten handelt. D Wenn die Erben des verstorbenen Kontoinhabers nicht ermittelt werden können. E Wenn eine Verfügungsbeschränkung über eines der Nachlasskonten vorliegt.
1.5 Programmierte Aufgaben
83
Aufgabe 13 – Homebanking Wozu dient beim Homebanking die Transaktionsnummer (TAN)? A als Passwort zum T-Online-Rechner B als Passwort zur Anmeldung am lokalen Netzwerk C als Passwort für die Banksoftware D als Prüfziffer bei der Datenübermittlung E als elektronische Unterschrift
Aufgabe 14 – Vertretungsbefugnisse Frau Schmitt ist bei der Nordbank AG beschäftigt und hat Gesamtprokura für die Filiale Eimsbüttel. Die Nordbank unterhält mehrere Filialen in Hamburg. Welche Vertretungsbefugnis hat Frau Schmitt? A Sie kann die Hauptgeschäftsstelle der Nordbank AG in Hamburg gemeinsam mit einem Vorstandsmitglied vertreten. B Sie ist gesetzliche Vertreterin der Filiale Eimsbüttel. C Frau Schmitt darf alle Arten von Rechtsgeschäften, zu denen die Prokura ermächtigt, alleine vornehmen. D Frau Schmitt kann die Nordbank AG, Filiale Eimsbüttel, gemeinsam mit einem Aufsichtsratsmitglied vertreten, auch wenn dieses nicht gleichzeitig Vorstandsmitglied ist. E Frau Schmitt kann die Nordbank AG, Filiale Eimsbüttel, gemeinsam mit einem anderen Prokuristen vertreten.
Aufgabe 15 – Handelsregister Sie sind Auszubildende/r und sollen über die Kora GmbH einen aktuellen Auszug aus dem Handelsregister besorgen. Sind Sie berechtigt, Einsicht in das Handelsregister zu nehmen? A Nein, weil nur Kaufleute und ihre Bevollmächtigten Einsicht nehmen können. B Nein, weil Sie noch in der Ausbildung sind. C Ja, weil Sie ein berechtigtes Interesse nachweisen müssen und dieses auch können. D Ja, weil der Kunde Ihnen das erlaubt hat. E Ja, weil jeder Einsicht nehmen kann.
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5.2
5.2.6
Firmenkundenkreditgeschäft
353
Factoring
Es handelt sich bei dieser Finanzierungsform um den laufenden Ankauf von Geldforderungen gegen einen Drittschuldner. In der Regel handelt es sich um Forderungen aus Lieferungen und Leistungen.
Situation Zur Refinanzierung des Kfz-Leasinggeschäfts verkauft die NordLeasing GmbH im Jahresdurchschnitt 1/6 ihrer gewerblichen Leasingforderungen in Höhe von 30 Mio. EUR an die ABC-Factoring-Bank AG in Hamburg. Der Jahresumsatz (gewerbliche Leasingverträge) der NordLeasing GmbH beträgt 180 Mio. EUR. Die ABC-Factoring-Bank bietet der NordLeasing GmbH die nachstehenden Konditionen zur Refinanzierung an: Konditionen für den Forderungsverkauf Factoringgebühr
Sollzinsen
Habenzinsen
Auszahlung bei Ankauf
Bardepot
1,5‰ auf den Jahresumsatz
12% p.a. auf die Summe der angekauften Leasingraten
6% p.a. auf das Bardepot
90% des Forderungsbetrages
10% des Forderungsbetrages
Bonitätsprüfungsgebühr einmalig 0,15‰ auf die angekauften Leasingraten
Aufgaben a) Ermitteln Sie den Liquiditätsgewinn für die NordLeasing GmbH durch den Forderungsverkauf! b) Unter welchen Voraussetzungen ist die ABC-Factoring GmbH bereit, die gewerblichen Leasingraten der NordLeasing GmbH anzukaufen? c) Beschreiben Sie die Funktionen, die die ABC-Factoring GmbH in diesem Fall für die NordLeasing GmbH übernimmt. d) Welcher Vorteil ergibt sich für die NordLeasing GmbH aus der Refinanzierung und welche Nachteile ergeben sich aus diesem Leasingratenankauf für die ABC-Factoring-Bank? e) Errechnen Sie die Factoringkosten, die die ABC-Factoring-Bank der NordLeasing GmbH in Rechnung stellt.
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