Deutsche Unternehmen haben ausländische Kapitalgesellschaften wie die englische Limited oder die US-Corporation (US-Aktiengesellschaft) als Alternative zur GmbH entdeckt. Befürworter schwärmen von unbürokratischen und schnellen Gründungen. Den Weg freigemacht hat dafür der Europäische Gerichtshof mit seinen Grundsatzentscheidungen "Centros", "Überseering" und "Inspire Art". Der Bundesgerichtshof hat im Anschluss daran seine Rechtsprechung auch geändert und damit die Möglichkeit geschaffen, dass Gesellschaften, die im Ausland gegründet, jedoch in Deutschland ihre Geschäftstätigkeit ausüben, auch hier rechtsfähig sind und mithin Zweigniederlassungen gründen können, ohne dass sie ein Stammkapital wie bei der deutschen GmbH oder AG erbringen müssen.
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