In Russia, GmbH law has only existed since the reform laws of the 1990s. In contrast, German GmbH law has a legal development spanning over 100 years. This work compares the still young Russian GmbH law with German law through functional legal comparison. It presents, compares, and evaluates the respective national law based on the functions that the individual legal regulations fulfill. As a result, Russian law need not shy away from comparison with German law. The concept of the Russian legislator is modern and addresses certain issues that are left to judicial law development in German law. However, Russian GmbH law offers less legal certainty and reliability than German law. This is more attributable to the economic and social conditions than to the legal concept itself. For legal practitioners familiar only with German law, this book provides an overview of a subject that is otherwise difficult to access.