{"id":1694,"date":"2015-05-13T14:37:48","date_gmt":"2015-05-13T14:37:48","guid":{"rendered":"https:\/\/actoria.com\/ch\/?page_id=1694"},"modified":"2025-08-15T11:50:09","modified_gmt":"2025-08-15T09:50:09","slug":"verpachtung-von-aktien","status":"publish","type":"page","link":"https:\/\/actoria.com\/ch-de\/ubernehmen\/wie-ubernehmen\/verpachtung-von-aktien\/","title":{"rendered":"Verpachtung von Aktien"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jzjro2lm-d61b7d60061bcb6fc5afec4c14c60338\">\n.avia-section.av-jzjro2lm-d61b7d60061bcb6fc5afec4c14c60338 .av-parallax .av-parallax-inner{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2020\/03\/actoria_cession_entreprise-4.jpg);\nbackground-position:50% 50%;\nbackground-attachment:scroll;\n}\n.avia-section.av-jzjro2lm-d61b7d60061bcb6fc5afec4c14c60338 .av-extra-border-element .av-extra-border-inner{\nbackground-color:#ffffff;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-jzjro2lm-d61b7d60061bcb6fc5afec4c14c60338 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_one_full  avia-builder-el-first  header_page_section_title_wrapper avia-full-stretch av-parallax-section avia-bg-style-parallax av-arrow-down-section av-minimum-height av-minimum-height-custom av-height-custom  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_px='660'><div class='av-parallax' data-avia-parallax-ratio='0.3' ><div class='av-parallax-inner main_color avia-full-stretch'><\/div><\/div><div class='container av-section-cont-open' style='height:660px'><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-1694'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column_table av-jzjrtnz4-77d8c7e747698a5f8d11b33a0c4abbee sc-av_one_full av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jzjrtnz4-77d8c7e747698a5f8d11b33a0c4abbee\">\n.flex_column.av-jzjrtnz4-77d8c7e747698a5f8d11b33a0c4abbee{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  id=\"header_page_section_title\"  class='flex_column av-jzjrtnz4-77d8c7e747698a5f8d11b33a0c4abbee av_one_full  avia-builder-el-1  avia-builder-el-no-sibling  header_page_section_title first flex_column_table_cell av-equal-height-column av-align-bottom av-zero-column-padding  '     ><p><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0hggubn-ec2b71ff07063f9c1df796ee65e320fe\">\n#top .av-special-heading.av-l0hggubn-ec2b71ff07063f9c1df796ee65e320fe{\nmargin:0 0 0 0;\npadding-bottom:5px;\ncolor:#ffffff;\n}\nbody .av-special-heading.av-l0hggubn-ec2b71ff07063f9c1df796ee65e320fe .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l0hggubn-ec2b71ff07063f9c1df796ee65e320fe .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-l0hggubn-ec2b71ff07063f9c1df796ee65e320fe .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-l0hggubn-ec2b71ff07063f9c1df796ee65e320fe av-special-heading-h1 custom-color-heading  avia-builder-el-3  el_after_av_codeblock  avia-builder-el-last  av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Verpachtung von Aktien<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 --><\/div><\/div><\/main><!-- close content main element --><\/div><div class='av-extra-border-element border-extra-arrow-down'><div class='av-extra-border-outer'><div class='av-extra-border-inner'><\/div><\/div><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-1694'><div class='entry-content-wrapper clearfix'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2oggqs-8dcc8abaa256485d3b96da8623ad20a6\">\n.flex_column.av-2oggqs-8dcc8abaa256485d3b96da8623ad20a6{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2oggqs-8dcc8abaa256485d3b96da8623ad20a6 av_one_full  avia-builder-el-4  el_after_av_section  el_before_av_postcontent  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><section  class='av_textblock_section av-2l837i-4be59a05536783740ee1ec77faccd9ff '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>EINE NEUE REGELUNG F\u00dcR DIE \u00dcBERNAHME EINES UNTERNEHMENS<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" title=\"Verpachtung von Aktien Fusionen und \u00dcbernahmen in der Schweiz und in Deutschland\" class=\"wp-image-7143 alignleft\" src=\"https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2019\/05\/shutterstock_517028818-1030x687.jpg\" alt=\"Verpachtung von Aktien Fusionen und \u00dcbernahmen in der Schweiz und in Deutschland\" width=\"530\" height=\"353\" srcset=\"https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2019\/05\/shutterstock_517028818-1030x687.jpg 1030w, https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2019\/05\/shutterstock_517028818-300x200.jpg 300w, https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2019\/05\/shutterstock_517028818-768x512.jpg 768w, https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2019\/05\/shutterstock_517028818-1536x1024.jpg 1536w, https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2019\/05\/shutterstock_517028818-2048x1365.jpg 2048w, https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2019\/05\/shutterstock_517028818-1500x1000.jpg 1500w, https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2019\/05\/shutterstock_517028818-705x470.jpg 705w\" sizes=\"auto, (max-width: 530px) 100vw, 530px\" \/><\/p>\n<p>Diese neue Regelung zur \u00dcbernahme eines Unternehmens ist f\u00fcr jeden, der sein Unternehmen verkaufen m\u00f6chte, von direktem Interesse.<\/p>\n<p>Die Progressivit\u00e4t, die der Mietvertrag mit sich bringt, liegt im Interesse beider Parteien, da der Verk\u00e4ufer die Kontrolle und\/oder die Eink\u00fcnfte f\u00fcr einen bestimmten Zeitraum beh\u00e4lt und der \u00dcbernehmer von einer Art Probezeit profitiert, die f\u00fcr den Erfolg der \u00dcbertragung f\u00f6rderlich ist.<\/p>\n<p>In Kombination mit einer Kaufoption wird diese Form der \u00dcbernahme eines Unternehmens auf Mietbasis zu einer echten <strong>Technik zur schrittweisen \u00dcbernahme eines Unternehmens<\/strong>.<\/p>\n<p>Die Staffelung des \u00dcbertragungszeitraums <strong>verringert auch das Risiko, das mit der Bewertung<\/strong> der \u00fcbertragenen Aktiva und dem Auftreten unbekannter Passivposten verbunden ist.<\/p>\n<h2>WAS SIND DIE VORTEILE?<\/h2>\n<p>Zun\u00e4chst einmal kann es <strong>einem \u00dcbernehmer eines Unternehmens in der \u00dcbernahmephase, der Schwierigkeiten hat, eine Finanzierung zu finden<\/strong>, weil er zum Beispiel keine ausreichenden Sicherheiten bieten kann, erm\u00f6glichen, in der Zwischenzeit die Leitung des Unternehmens zu \u00fcbernehmen.<\/p>\n<p>Nachdem er seine F\u00e4higkeiten als Manager unter Beweis gestellt hat, kann er leichter eine Finanzierung ohne Sicherheiten beanspruchen.<\/p>\n<p>Der K\u00e4ufer eines Unternehmens, das sich in der \u00dcbernahmephase befindet und eine Finanzierung ben\u00f6tigt, kann sich auch an ein<strong> Leasingunternehmen<\/strong> wenden, das die Aktien erwirbt und \u00fcber einen l\u00e4ngeren Zeitraum an ihn verleast. Diese Konstruktion kann nat\u00fcrlich auch mit einem Kapitalinvestor in Betracht gezogen werden.<\/p>\n<p>Zweitens kann der Verk\u00e4ufer durch das Leasen von Aktien die m\u00f6gliche R\u00fcckabwicklung einer Aktiv- oder Passivgarantie vermeiden.<\/p>\n<h2>ANWENDUNGSBEDINGUNGEN<\/h2>\n<p>Gegenstand eines solchen Vertrags k\u00f6nnen Aktien von Unternehmen sein, die nicht an einem geregelten Markt notiert sind (SA, SAS, SCA), sowie Gesellschaftsanteile von GmbHs, die der K\u00f6rperschaftssteuer unterliegen.<\/p>\n<p>Hinsichtlich der Eigenschaft der Vertragspartner kann der Vermieter sowohl eine nat\u00fcrliche als auch eine juristische Person sein. Es gibt keine Bedingungen in Bezug auf die Dauer des Eigentums an den Anteilen oder Aktien. Der Mieter hingegen kann nur eine nat\u00fcrliche Person sein.<\/p>\n<p><strong>Diese neue Technik wird daher f\u00fcr jeden KMU-\u00dcbernehmer interessant sein, der eine Unternehmens\u00fcbernahme schrittweise und unter den besten Bedingungen durchf\u00fchren m\u00f6chte.<\/strong><\/p>\n<\/div><\/section><\/div>[av_section min_height='' min_height_pc='25' min_height_px='500px' padding='huge' shadow='no-border-styling' bottom_border='no-border-styling' bottom_border_diagonal_color='#333333' bottom_border_diagonal_direction='' bottom_border_style='' margin='aviaTBmargin' custom_margin='50px' custom_margin_sync='true' custom_arrow_bg='' color='alternate_color' background='bg_color' custom_bg='' background_gradient_color1='' background_gradient_color2='' background_gradient_direction='vertical' src='https:\/\/actoria.com\/fr\/wp-content\/uploads\/2019\/10\/actoria-transmission-entreprise-2.jpg' attachment='7691' attachment_size='full' attach='parallax' position='top left' repeat='stretch' video='' video_ratio='16:9' overlay_enable='aviaTBoverlay_enable' overlay_opacity='0.8' overlay_color='#0b0146' overlay_pattern='' overlay_custom_pattern='' id='' custom_class='template_element le_cabinet_resume' aria_label='' av_element_hidden_in_editor='0' av_uid='av-2axmry']\r\n\r\n[av_one_half first min_height='av-equal-height-column' vertical_alignment='av-align-middle' space='' margin='0px' margin_sync='true' row_boxshadow_color='' row_boxshadow_width='10' link='' linktarget='' link_hover='' title_attr='' alt_attr='' padding='0px' padding_sync='true' highlight_size='1.1' border='' border_color='' radius='0px' radius_sync='true' column_boxshadow_color='' column_boxshadow_width='10' background='bg_color' background_color='' background_gradient_color1='' background_gradient_color2='' background_gradient_direction='vertical' src='' attachment='' attachment_size='' background_position='top left' background_repeat='no-repeat' animation='' mobile_breaking='' mobile_display='' id='' custom_class='' av_uid='av-m28772']\r\n\r\n[av_textblock size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='' av_uid='av-24hq0e' admin_preview_bg='']\r\n<h3>Die Gruppe in K\u00fcrze:<\/h3>\r\n[\/av_textblock]\r\n\r\n[av_headline_rotator before_rotating='Jedes Jahr' after_rotating='' margin='' margin_sync='true' align='left' custom_title='#ff3d3d' size='14' av-medium-font-size-title='' av-small-font-size-title='' av-mini-font-size-title='' tag='h3' interval='5' animation='' alb_description='' id='' custom_class='' av_uid='av-kit1c31w' admin_preview_bg='']\r\n[av_rotator_item title='60 erfolgreiche Auftr\u00e4ge' custom_title='#ff3d3d' link='' linktarget='' av_uid='av-l4ws6m']\r\n[av_rotator_item title='mit 20 Partnern und Senior Consultants ' custom_title='#ff3d3d' link='' linktarget='' av_uid='av-37htum']\r\n[av_rotator_item title='Unternehmen mit 5 bis 100 Arbeitnehmern' custom_title='#ff3d3d' link='' linktarget='' av_uid='av-hfeyxa']\r\n[av_rotator_item title='mit einem Umsatz von 1 bis 100 Millionen' custom_title='#ff3d3d' link='' linktarget='' av_uid='av-foq8n2']\r\n[\/av_headline_rotator]\r\n\r\n[\/av_one_half][av_one_half min_height='' vertical_alignment='' space='' custom_margin='' margin='0px' row_boxshadow='' row_boxshadow_color='' row_boxshadow_width='10' link='' linktarget='' link_hover='' title_attr='' alt_attr='' padding='0px' highlight='' highlight_size='' border='' border_color='' radius='0px' column_boxshadow='' column_boxshadow_color='' column_boxshadow_width='10' background='bg_color' background_color='' background_gradient_color1='' background_gradient_color2='' background_gradient_direction='vertical' src='' background_position='top left' background_repeat='no-repeat' animation='' mobile_breaking='' mobile_display='' av_uid='av-l9wtny']\r\n\r\n[av_textblock size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='' av_uid='av-k2aokny5' admin_preview_bg='']\r\nWir sind in vielen L\u00e4ndern in Europa und Afrika niedergelassen, um ausl\u00e4ndischen \u00dcbernehmern\/Investoren Zugang zu verschaffen:\r\n[\/av_textblock]\r\n\r\n[av_buttonrow alignment='center' button_spacing='5' button_spacing_unit='px' alb_description='' id='' custom_class='' av_uid='av-k2apppve' admin_preview_bg='']\r\n[av_buttonrow_item label='ACTORIA International' icon_select='no' icon='4' font='entypo-fontello' link='manually,https:\/\/actoria.com\/' link_target='_blank' size='small' label_display='' title_attr='' color='theme-color' custom_bg='#444444' custom_font='#ffffff' av_uid='av-b6ku1a']\r\n[av_buttonrow_item label='ACTORIA Schweiz' icon_select='no' icon='4' font='entypo-fontello' link='manually,https:\/\/actoria.ch\/' link_target='_blank' size='small' label_display='' title_attr='' color='theme-color' custom_bg='#444444' custom_font='#ffffff' av_uid='av-9htz6m']\r\n[av_buttonrow_item label='ACTORIA Marokko' icon_select='no' icon='4' font='entypo-fontello' link='manually,https:\/\/actoria.ma\/' link_target='_blank' size='small' label_display='' title_attr='' color='theme-color' custom_bg='#444444' custom_font='#ffffff' av_uid='av-buuw32' icon_hover='']\r\n[av_buttonrow_item label='ACTORIA Belgien' icon_select='no' icon='4' font='entypo-fontello' link='manually,https:\/\/actoria.be\/' link_target='_blank' size='small' label_display='' title_attr='' color='theme-color' custom_bg='#444444' custom_font='#ffffff' av_uid='av-binxm6' icon_hover='']\r\n[av_buttonrow_item label='ACTORIA Spanien' icon_select='no' icon='4' font='entypo-fontello' link='manually,https:\/\/actoria.com\/es\/' link_target='_blank' size='small' label_display='' title_attr='' color='theme-color' custom_bg='#444444' custom_font='#ffffff' av_uid='av-5uhr4u' icon_hover='']\r\n[av_buttonrow_item label='ACTORIA Luxemburg' icon_select='no' icon='4' font='entypo-fontello' link='manually,https:\/\/actoria.lu\/' link_target='_blank' size='small' label_display='' title_attr='' color='theme-color' custom_bg='#444444' custom_font='#ffffff' av_uid='av-7yhb2m']\r\n[av_buttonrow_item label='ACTORIA Italien' icon_select='no' icon='4' font='entypo-fontello' link='manually,https:\/\/actoria.com\/ch-it\/' link_target='_blank' size='small' label_display='' title_attr='' color='theme-color' custom_bg='#444444' custom_font='#ffffff' av_uid='av-66fhta']\r\n[av_buttonrow_item label='ACTORIA Frankreich' icon_select='no' icon='ue800' font='entypo-fontello' link='manually,https:\/\/actoria.fr\/' link_target='' size='small' label_display='' title_attr='' color='theme-color' custom_bg='#444444' custom_font='#ffffff' av_uid='av-4kivim']\r\n[av_buttonrow_item label='ACTORIA Tunisia' icon_select='no' icon='ue800' font='entypo-fontello' link='manually,https:\/\/actoria.tn\/' link_target='' size='small' label_display='' title_attr='' color='theme-color' custom_bg='#444444' custom_font='#ffffff' av_uid='av-30974u']\r\n[\/av_buttonrow]\r\n\r\n[\/av_one_half][\/av_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Verpachtung von Aktien<\/p>\n","protected":false},"author":2,"featured_media":6842,"parent":1789,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1694","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/pages\/1694","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/comments?post=1694"}],"version-history":[{"count":1,"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/pages\/1694\/revisions"}],"predecessor-version":[{"id":24604,"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/pages\/1694\/revisions\/24604"}],"up":[{"embeddable":true,"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/pages\/1789"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/media\/6842"}],"wp:attachment":[{"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/media?parent=1694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}