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The Use of the Shell of a Limited Liability Company

Published online by Cambridge University Press:  06 March 2019

Ruediger Veil

Extract

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There are four stages leading up to the creation of a limited liability company (GmbH). The founders agree upon the memorandum and articles (1), appoint a manager (2) and pay in the capital contribution (3). They must then notify the relevant District Court (Registergericht) in order to register the company in the Commercial Register (Handelsregister) (4). This notification must include a confirmation from the manager that the requisite minimum proportion of the proprietor's capital contributions has been paid in and is freely available for his or her use.

Type
Private Law
Information
German Law Journal , Volume 4 , Issue 5 , 01 May 2003 , pp. 433 - 437
Copyright
Copyright © 2003 by German Law Journal GbR 

References

1 See BGHZ 134, p. 333; BGH NJW 1998 p. 1645.Google Scholar

2 BGH decision of Dec. 9 th., 2002, published in: BB 2003, p. 324; see also Altmeppen, NZG 2003, p. 145 et seq.; Goette, DStR 2003, p. 300 et seq.; Peetz, GmbHR 2003, p. 229 et seq.; Thaeter/Meyer, DB 2003, p. 324 et seq.Google Scholar

3 BGHZ 117, 323, p. 331 et seq.Google Scholar

4 Ulmer, BB 1983, 1123, p. 1125 et seq.; Priester, DB 1983, p. 2291, 2295 et seq.; Baumbach/Hueck/Fastrich, GmbHG, 17th. ed. 2000, § 3 Rdn. 15; Altmeppen, NZG 2003, p. 145, 146.Google Scholar

5 LG Hamburg, GmbHR 1997, p. 895; LG Hamburg GmbHR 1983, p. 219; OLG Hamburg GmbHR 1985, p. 335.Google Scholar

6 See Bommert, GmbHR 1983, p. 209, 212; Raiser, Recht der Kapitalgesellschaften, 3th. ed. 2001, § 26 Rdn. 33; Bärwaldt/Schabacker, GmbHR 1998, p. 1005, 1010 et seq.; Heerma, GmbHR 1999, p. 640, 642 et seq.; Banerjea, GmbHR 1998, p. 814, 815 et seq.Google Scholar

7 See Heermann, Materielle Unterkapitalisierung und sog. Haftungsdurchgriff, in: Theobald (Hrsg.), Entwicklungen zur Durchgriffs- und Konzernhaftung, 2002, p. 11, 44 et seq.Google Scholar

8 BayObLG GmbHR 1999, p. 607, 608 et seq.; OLG Frankfurt/Main, GmbHR 1992, p. 456.Google Scholar

9 BGH BB 2003, p. 324, 325.Google Scholar

10 See also BayObLG GmbHR 1999, p. 607, 608; Heerma, GmbHR 1999, p. 640, 643; Bärwaldt/Schabacker, GmbHR 1998, p. 1005, 1009.Google Scholar

11 That is the main argument of Goette, DStR 2003, p. 300.Google Scholar

12 Goette, DStR 2003, p. 300.Google Scholar

13 See BGHZ 80, p. 129, 140.Google Scholar

14 Ulmer, BB 1983, p. 1123, 1126; Lutter/Hommelhoff, GmbHG, 15th. ed. 2000, § 3 Rdn. 8; Ahrens, DB 1998, p. 1069, 1071; Thaeter/Meyer, DB 2003, p. 539, 540.Google Scholar

15 BGHZ 80, p. 182, 184; Raiser, Recht der Kapitalgesellschaften, 3th. ed. 2001, § 26 Rdn. 114.Google Scholar

16 OLG Brandenburg, GmbHR 1998, p. 1031, 1032; Hachenburg/Ulmer, GmbHG, 8th. ed. 1992, § 3 Rdn. 40; Priester, DB 1983, p. 2291, 2296; Heerma, GmbHR 1999, p. 640, 645; Scholz/K. Schmidt, GmbHG, 9th. ed. 2001, § 11 Rdn. 99.Google Scholar