New Judgment Regarding the Liability in a GmbH
GRP Rainer Lawyers and Tax Advisors Germany Cologne Berlin Bonn Düsseldorf Frankfurt Hamburg Munich Stuttgart www.grprainer.com explain: According to this judgment, which has been published at March 6, 2012, the Federal Court of Justice of Germany (BGH – Az. II ZR 56/10) decided that shareholders’ liability in a GmbH depends on the date of the re-establishment. What matters is whether there exists a funding gap between the company’s ability and the statutory capital fund at this particular time.
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