August 2017

有限公司唯一股东（董事）死亡时 应先依民法继承规定办理 未必会构成公司法定解散事由(台湾)

2017.01.10
陈晓蓁 律师

法务部于民国106年1月10日法律字第10503514810号函释指出，有限公司唯一股东（董事）死亡时，应先依民法继承规定办理，未必会构成公司法定解散事由；若已确认唯一股东无继承人或继承人均抛弃继承，不足公司法所定有限公司至少应有股东1人规定，始构成公司解散事由。

本号函释指出，按有限公司股东不足法定之最低人数，依公司法第113条准用第71条规定，除加入新股东继续经营外，否则应办理解散登记；惟因股东死亡致人数不足者，应先依民法关于继承之规定办理。准此，有限公司唯一股东（董事）死亡时，应先依民法关于继承之规定办理，未必会构成公司之法定解散事由（公司法第113条准用第71条第1项第4款规定参照）；反之，若已确认该唯一股东无继承人或继承人均抛弃继承，因无继承人得以继承其对公司之出资，致公司之股东变动，而不足上开公司法所定有限公司至少应有股东1人之规定，始构成公司解散事由。
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