{"id":754,"date":"2025-09-17T01:23:44","date_gmt":"2025-09-17T01:23:44","guid":{"rendered":"https:\/\/legiergroup.info\/?page_id=754"},"modified":"2025-10-21T13:34:03","modified_gmt":"2025-10-21T13:34:03","slug":"stjornarhaetti-fyrirtaekja","status":"publish","type":"page","link":"https:\/\/legiergroup.info\/is\/corporate-governance\/","title":{"rendered":"Stj\u00f3rnarh\u00e6ttir fyrirt\u00e6kja"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"754\" class=\"elementor elementor-754\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab07a84 e-flex e-con-boxed e-con e-parent\" data-id=\"ab07a84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c2444e elementor-widget elementor-widget-text-editor\" data-id=\"6c2444e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1>Lei\u00f0beiningar um mikilv\u00e6g stj\u00f3rnarh\u00e6tti fyrirt\u00e6kja<\/h1><p>\u00a0<\/p><h2>Inngangur<\/h2><p>ScandicEstate, ScandicPay, ScandicYachts, ScandicFly, ScandicTrade og Scandic Group eru v\u00f6rumerki \u00ed eigu LEGIER Beteiligungs mbH, \u00fe\u00fdsks einkahlutaf\u00e9lags me\u00f0 skr\u00e1\u00f0 skrifstofu a\u00f0 Kurfurstendamm 14, DE 10719 Berl\u00edn (Sambandsl\u00fd\u00f0veldi\u00f0 \u00de\u00fdskaland).<\/p><p>Eftirfarandi lei\u00f0beiningar tryggja \u00e1byrga, gagns\u00e6ja og l\u00f6glega \u00ed samr\u00e6mi vi\u00f0 stj\u00f3rnarh\u00e6tti fyrirt\u00e6kja. \u00de\u00e6r taka mi\u00f0 af \u00e1kv\u00e6\u00f0um \u00fe\u00fdsku vi\u00f0skiptalaganna (HGB), \u00fe\u00fdsku laga um hlutaf\u00e9l\u00f6g (GmbHG), \u00fe\u00fdsku tekjuskattslaganna (EStG) og \u00fe\u00fdsku laga um \u00e1rei\u00f0anleikak\u00f6nnun \u00ed frambo\u00f0ske\u00f0junni (LkSG). \u00de\u00e6r eru b\u00e6ttar vi\u00f0 me\u00f0 reglufylgniramma sem tryggir a\u00f0 mannr\u00e9ttinda- og umhverfiskr\u00f6fur s\u00e9u uppfylltar samkv\u00e6mt LkSG.<\/p><p>\u00a0<\/p><h2>I. \u00c1byrg\u00f0 stj\u00f3rnenda<\/h2><p>Framkv\u00e6mdastj\u00f3ri LEGIER Beteiligungs mbH ber \u00e1byrg\u00f0 \u00e1 stj\u00f3rnun og fulltr\u00faahlutverki f\u00e9lagsins samkv\u00e6mt 35. grein \u00fe\u00fdsku vi\u00f0skiptalaganna (GmbHG). Hann starfar \u00ed \u00fe\u00e1gu hluthafa, sem hann ber \u00e1byrg\u00f0 gagnvart, og tryggir langt\u00edmavir\u00f0i LEGIER Beteiligungs mbH og v\u00f6rumerkja \u00feess. Hann er h\u00e1\u00f0ur lagalegum kr\u00f6fum GmbHG, einkum skyldu til a\u00f0 g\u00e6ta var\u00fa\u00f0ar samkv\u00e6mt 43. grein GmbHG, og ber \u00e1byrg\u00f0 \u00e1 r\u00e9ttri b\u00f3khaldi og fj\u00e1rhagssk\u00fdrsluger\u00f0 samkv\u00e6mt 238. og 242. grein \u00fe\u00fdsku vi\u00f0skiptalaganna (HGB).<\/p><p>\u00a0<\/p><h4>Skattasamr\u00e6mi<\/h4><p>Framkv\u00e6mdastj\u00f3ri s\u00e9r til \u00feess a\u00f0 skattskyldum s\u00e9 fulln\u00e6gt, \u00fear \u00e1 me\u00f0al:<\/p><ul><li>T\u00edmab\u00e6r skil \u00e1 skattframt\u00f6lum og grei\u00f0sla skatta \u00ed samr\u00e6mi vi\u00f0 l\u00f6g um tekjuskatt fyrirt\u00e6kja (KStG).<\/li><li>Sta\u00f0grei\u00f0sla og grei\u00f0sla launaskatts fyrir starfsmenn og framkv\u00e6mdastj\u00f3ra \u00ed samr\u00e6mi vi\u00f0 38. gr. tekjuskattslaga.<\/li><li>Sta\u00f0grei\u00f0sla og grei\u00f0sla fj\u00e1rmagnstekjuskatts af \u00fathlutun \u00ed samr\u00e6mi vi\u00f0 43. gr. tekjuskattslaga.<\/li><li>A\u00f0 tryggja marka\u00f0sa\u00f0st\u00e6\u00f0ur \u00ed vi\u00f0skiptum vi\u00f0 tengda a\u00f0ila til a\u00f0 koma \u00ed veg fyrir falda hagna\u00f0ar\u00fathlutun \u00ed samr\u00e6mi vi\u00f0 8. gr. laga um skatta \u00e1 fyrirt\u00e6kjaskatti.<\/li><li>Fylgni vi\u00f0 g\u00f6gn um ver\u00f0lagningu milli fyrirt\u00e6kja samkv\u00e6mt 1. gr. AStG, ef vi\u00f0 \u00e1.<\/li><li>\u00datvegun vottor\u00f0a um sta\u00f0grei\u00f0slu skatta \u00ed samr\u00e6mi vi\u00f0 45a. gr. tekjuskattslaga.<\/li><\/ul><p>Ef nau\u00f0syn krefur getur framkv\u00e6mdastj\u00f3ri r\u00e1\u00f0f\u00e6rt sig vi\u00f0 skattar\u00e1\u00f0gjafa. Innan ramma fasteignaskattslaga (LkSG) ver\u00f0ur a\u00f0 taka tillit til skattalegra \u00fe\u00e1tta \u00ed vi\u00f0skiptum vi\u00f0 birgja, einkum sta\u00f0grei\u00f0slu skatta samkv\u00e6mt 50a. gr. tekjuskattslaga (EStG) af grei\u00f0slum til erlendra birgja.<\/p><p>\u00a0<\/p><h4>Sam\u00fe\u00e6tting eftirlitsramma<\/h4><p>Framkv\u00e6mdastj\u00f3ri ber \u00e1byrg\u00f0 \u00e1 framkv\u00e6md eftirlitsrammans samkv\u00e6mt 4. gr. LkSG, sem felur \u00ed s\u00e9r eftirfarandi:<\/p><ul><li>Eftirlit me\u00f0 \u00e1rlegri \u00e1h\u00e6ttugreiningu samkv\u00e6mt 5. gr. LkSG.<\/li><li>Framkv\u00e6md fyrirbyggjandi og \u00farb\u00f3taa\u00f0ger\u00f0a \u00ed samr\u00e6mi vi\u00f0 6. gr. LkSG.<\/li><li>Stofnun kv\u00f6rtunarferlis \u00ed samr\u00e6mi vi\u00f0 8. gr. LkSG.<\/li><li>Regluleg sk\u00fdrslugj\u00f6f \u00ed samr\u00e6mi vi\u00f0 10. gr. LkSG.<\/li><\/ul><p>\u00dea\u00f0 tryggir a\u00f0 si\u00f0fer\u00f0isst\u00f6\u00f0lum s\u00e9 fylgt til a\u00f0 koma \u00ed veg fyrir nau\u00f0ungarvinnu, barnavinnu, mismunun og umhverfisspj\u00f6ll.<\/p><p>\u00a0<\/p><h2>II. Samsetning stj\u00f3rnenda<\/h2><p>Stj\u00f3rnendateymi\u00f0 samanstendur af framkv\u00e6mdastj\u00f3ra sem skipa\u00f0ur er samkv\u00e6mt 37. gr. \u00fe\u00fdsku skattalaga (GmbHG). Hann starfar sj\u00e1lfst\u00e6tt og hlutl\u00e6gt, \u00e1n nokkurra verulegra pers\u00f3nulegra e\u00f0a vi\u00f0skiptatengsla sem g\u00e6tu \u00f3gna\u00f0 sj\u00e1lfst\u00e6\u00f0i hans.<\/p><p>\u00a0<\/p><h4>Sam\u00fe\u00e6tting eftirlitsramma<\/h4><p>\u00cd valferlinu er s\u00e9rst\u00f6k \u00e1hersla l\u00f6g\u00f0 \u00e1 \u00feekkingu \u00e1 reglufylgni, s\u00e9rstaklega var\u00f0andi mannr\u00e9ttindi og umhverfissta\u00f0la samkv\u00e6mt 4. gr. \u00fe\u00fdsku laga um vernd r\u00edkisins (LkSG). Framkv\u00e6mdastj\u00f3rinn ver\u00f0ur a\u00f0 innlei\u00f0a reglufylgnirammann \u00e1 skilvirkan h\u00e1tt og meta birgja me\u00f0 tilliti til si\u00f0fer\u00f0issta\u00f0la samkv\u00e6mt 6. gr. LkSG.<\/p><p>\u00a0<\/p><h2>III. Skipun stj\u00f3rnenda<\/h2><h4>Val framkv\u00e6mdastj\u00f3ra<\/h4><p>A\u00f0alfundur skipar framkv\u00e6mdastj\u00f3ra \u00ed samr\u00e6mi vi\u00f0 37. grein \u00fe\u00fdsku f\u00e9lagalaga (GmbHG), valfrj\u00e1lst a\u00f0 fenginni tilm\u00e6lum tilnefningarnefndar. Vi\u00f0eigandi h\u00e6fniskr\u00f6fur eru me\u00f0al annars:<\/p><ul><li>Skuldbinding til hagsmuna hluthafa,<\/li><li>\u00deekking \u00e1 atvinnugreinum (fasteignir, grei\u00f0slur, snekkjusm\u00ed\u00f0i, flug, vi\u00f0skipti, traust),<\/li><li>Lei\u00f0togah\u00e6fileikar, si\u00f0fr\u00e6\u00f0i og hei\u00f0arleiki,<\/li><li>Reynsla af \u00e1h\u00e6ttust\u00fdringu, fj\u00e1rm\u00e1lum og l\u00f6gfr\u00e6\u00f0i,<\/li><li>\u00deekking \u00e1 b\u00f3khaldi samkv\u00e6mt \u00a7\u00a7 242 o.fl. HGB,<\/li><li>Skattskylda samkv\u00e6mt tekjuskattsl\u00f6gum.<\/li><\/ul><p>\u00a0<\/p><h4>Sam\u00fe\u00e6tting eftirlitsramma<\/h4><p>Reynsla af innlei\u00f0ingu eftirlitskerfa er nau\u00f0synleg, einkum \u00e1h\u00e6ttugreiningu samkv\u00e6mt 5. grein \u00fe\u00fdsku laga um vernd r\u00edkisins (LkSG) og \u00fattektum \u00e1 birgjum samkv\u00e6mt 6. grein LkSG. Fj\u00f6lbreytileiki er hvattur.<\/p><p>\u00a0<\/p><h4>Framkv\u00e6mdastj\u00f3ri \u00feegar starfssvi\u00f0 hans breytast<\/h4><p>Ef starfslok e\u00f0a breytingar \u00e1 starfi eiga s\u00e9r sta\u00f0 mun hluthafafundur meta hvort vi\u00f0komandi uppfylli skyldur s\u00ednar. Breytingar skulu tilkynntar tafarlaust.<\/p><p>\u00a0<\/p><h2>IV. Si\u00f0areglur og heg\u00f0unarreglur \u00ed vi\u00f0skiptum<\/h2><p>Framkv\u00e6mdastj\u00f3ri og starfsmenn fylgja si\u00f0areglum sem stu\u00f0la a\u00f0 si\u00f0fer\u00f0i, hei\u00f0arleika og lagalegum reglum. Framkv\u00e6mdastj\u00f3rinn s\u00fdnir \u00e1rei\u00f0anleikak\u00f6nnun skynsamlegs stj\u00f3rnanda \u00ed samr\u00e6mi vi\u00f0 43. grein \u00fe\u00fdsku fyrirt\u00e6kjastj\u00f3rnunarreglnanna (GmbHG).<\/p><h4>Sam\u00fe\u00e6tting eftirlitsramma<\/h4><p>Si\u00f0areglurnar byggjast \u00e1 yfirl\u00fdsingu um meginreglur samkv\u00e6mt 4. grein \u00fe\u00fdsku sambandslaganna um verndun mannr\u00e9ttinda (LkSG) og krefjast \u00feess a\u00f0 fari\u00f0 s\u00e9 a\u00f0 mannr\u00e9ttinda- og umhverfisst\u00f6\u00f0lum. Birgjar ver\u00f0a a\u00f0 fylgja samsvarandi si\u00f0areglum.<\/p><p>\u00a0<\/p><h2>V. Frammista\u00f0a og eftirfylgni stj\u00f3rnenda; launakj\u00f6r<\/h2><p>\u00a0<\/p><h4>\u00c1rangur og arftaka<\/h4><p>A\u00f0alfundur hluthafa fer reglulega yfir frammist\u00f6\u00f0u framkv\u00e6mdastj\u00f3ra og skipuleggur \u00e1rlega eftirfylgni.<\/p><p>\u00a0<\/p><p><strong>Sam\u00fe\u00e6tting eftirlitsramma<\/strong><\/p><p>\u00cd frammist\u00f6\u00f0umatinu er meti\u00f0 framkv\u00e6md eftirlitsrammans, einkum \u00e1h\u00e6ttuvarna samkv\u00e6mt 5. gr. LkSG og me\u00f0h\u00f6ndlun kvartana samkv\u00e6mt 8. gr. LkSG.<\/p><p>\u00a0<\/p><h4>Stj\u00f3rnunarlaun<\/h4><p>\u00de\u00f3knun er \u00e1kv\u00f6r\u00f0u\u00f0 \u00ed samr\u00e6mi vi\u00f0 38. grein \u00fe\u00fdsku laga um eflingu opinberra framkv\u00e6mda (GmbHG), byggir \u00e1 afk\u00f6stum og marka\u00f0sst\u00f6\u00f0lum og stu\u00f0lar a\u00f0 langt\u00edma ver\u00f0m\u00e6task\u00f6pun sem og a\u00f0 samr\u00e6mi vi\u00f0 \u00fe\u00fdsk l\u00f6g um eflingu opinberra framkv\u00e6mda (LkSG). H\u00fan er \u00ed samr\u00e6mi vi\u00f0 skattskyldur samkv\u00e6mt 38. grein \u00fe\u00fdsku tekjuskattslaganna (EStG).<\/p><h2>\u00a0<\/h2><h2>VI. Stj\u00f3rnendafundir<\/h2><p>Framkv\u00e6mdastj\u00f3ri heldur ekki reglulega fundi. Hins vegar hittir hann e\u00f0a h\u00fan hluthafafundi reglulega \u00ed samr\u00e6mi vi\u00f0 242. grein \u00fe\u00fdsku vi\u00f0skiptalaganna (HGB).<\/p><h4>\u00a0<\/h4><h4>Sam\u00fe\u00e6tting eftirlitsramma<\/h4><p>Eftirlitsm\u00e1l, \u00fear \u00e1 me\u00f0al \u00e1h\u00e6tta og kvartanir samkv\u00e6mt 8. gr. LkSG, eru reglulegir dagskr\u00e1rli\u00f0ir.<\/p><h2>\u00a0<\/h2><h2>VII. Nefndir<\/h2><p>H\u00e6gt er a\u00f0 stofna nefndir eins og endursko\u00f0unar- e\u00f0a tilnefningarnefndir \u00ed samr\u00e6mi vi\u00f0 47. gr. GmbHG.<\/p><h4>\u00a0<\/h4><h4>Sam\u00fe\u00e6tting eftirlitsramma<\/h4><p>M\u00e6lt er me\u00f0 a\u00f0 eftirlitsnefnd fylgist me\u00f0 rammanum \u00ed samr\u00e6mi vi\u00f0 5. gr. LkSG og 8. gr. LkSG.<\/p><h2>\u00a0<\/h2><h2>VIII. Samskipti vi\u00f0 hluthafa<\/h2><p>Hluthafar geta haft samband vi\u00f0 framkv\u00e6mdastj\u00f3ra me\u00f0 t\u00f6lvup\u00f3sti (<a href=\"mailto:info@legier-beteiligungs.de\" target=\"_blank\" rel=\"noopener noreferrer\">info@legier-beteiligungs.de<\/a>) e\u00f0a br\u00e9f (Kurfurstendamm 14, DE 10719 Berlin). \u00dear eru veittar uppl\u00fdsingar \u00ed samr\u00e6mi vi\u00f0 51a. gr. tekjuskattslaga (GmbHG). Fyrir \u00fathlutun er skattur dreginn fr\u00e1 \u00ed samr\u00e6mi vi\u00f0 43. gr. tekjuskattslaga (EStG) og vottor\u00f0 eru veitt \u00ed samr\u00e6mi vi\u00f0 45a. gr. tekjuskattslaga (EStG).<\/p><h4>\u00a0<\/h4><h4>Sam\u00fe\u00e6tting eftirlitsramma<\/h4><p>Samskipti fela \u00ed s\u00e9r kvartanir samkv\u00e6mt 8. gr. LkSG og eftirlits\u00fattektir.<\/p><h2>\u00a0<\/h2><h2>IX. R\u00e1\u00f0ning og afs\u00f6gn framkv\u00e6mdastj\u00f3ra<\/h2><p>Framkv\u00e6mdastj\u00f3ri er r\u00e1\u00f0inn \u00ed samr\u00e6mi vi\u00f0 38. gr. GmbHG og h\u00e6gt er a\u00f0 v\u00edkja honum fr\u00e1 st\u00f6rfum ef hann br\u00fdtur gegn skyldum s\u00ednum.<\/p><p>\u00a0<\/p><h4>Sam\u00fe\u00e6tting eftirlitsramma<\/h4><p>Fylgni vi\u00f0 reglufylgniramma samkv\u00e6mt 4. gr. LkSG er skilyr\u00f0i fyrir skipun og \u00e1framhaldandi emb\u00e6tti.<\/p><p>\u00a0<\/p><h2>X. B\u00f3khald og gagns\u00e6i<\/h2><p>F\u00e9lagi\u00f0 fylgir reglum um b\u00f3khald (238. gr. \u00fe\u00fdsku vi\u00f0skiptalaganna (HGB)) og fj\u00e1rhagssk\u00fdrsluger\u00f0 (242. gr. \u00fe\u00fdsku vi\u00f0skiptalaganna (HGB). \u00c1rsreikningar samkv\u00e6mt 264. gr. \u00fe\u00fdsku vi\u00f0skiptalaganna (HGB) eru birtir \u00ed samr\u00e6mi vi\u00f0 325. gr. \u00fe\u00fdsku vi\u00f0skiptalaganna (HGB). Skattlei\u00f0r\u00e9ttingar eru ger\u00f0ar \u00ed samr\u00e6mi vi\u00f0 5. gr. \u00fe\u00fdsku tekjuskattslaganna (EStG) og fr\u00e1dr\u00e1ttarb\u00e6r kostna\u00f0ur er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 4. gr. \u00fe\u00fdsku tekjuskattslaganna (EStG).<\/p><h4>\u00a0<\/h4><h4>Sam\u00fe\u00e6tting eftirlitsramma<\/h4><p>\u00c1rssk\u00fdrslan inniheldur uppl\u00fdsingar um fylgni vi\u00f0 LkSG \u00ed samr\u00e6mi vi\u00f0 10. gr. LkSG.<\/p><p>\u00a0<\/p><p><strong>Lokaor\u00f0<\/strong><\/p><p>\u00deessar lei\u00f0beiningar stu\u00f0la a\u00f0 \u00e1byrgri stj\u00f3rnarh\u00e1ttum fyrirt\u00e6kja sem verndar hagsmuni hluthafa og tryggir si\u00f0fer\u00f0ilega heg\u00f0un me\u00f0 reglufylgni og skattasamr\u00e6mi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Leitlinien zu wichtigen Fragen der Corporate Governance \u00a0 Einleitung ScandicEstate, ScandicPay, ScandicYachts, ScandicFly, ScandicTrade und Scandic Group sind Marken im Verbund der LEGIER Beteiligungs mbH, einer deutschen Gesellschaft mit beschr\u00e4nkter Haftung mit Sitz am Kurfurstendamm 14, DE 10719 Berlin (Bundesrepublik Deutschland). Die nachstehenden Leitlinien stellen eine verantwortungsvolle, transparente und gesetzeskonforme Unternehmensf\u00fchrung sicher. Sie ber\u00fccksichtigen die [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-754","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/legiergroup.info\/is\/wp-json\/wp\/v2\/pages\/754","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legiergroup.info\/is\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/legiergroup.info\/is\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/legiergroup.info\/is\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legiergroup.info\/is\/wp-json\/wp\/v2\/comments?post=754"}],"version-history":[{"count":17,"href":"https:\/\/legiergroup.info\/is\/wp-json\/wp\/v2\/pages\/754\/revisions"}],"predecessor-version":[{"id":1802,"href":"https:\/\/legiergroup.info\/is\/wp-json\/wp\/v2\/pages\/754\/revisions\/1802"}],"wp:attachment":[{"href":"https:\/\/legiergroup.info\/is\/wp-json\/wp\/v2\/media?parent=754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}