Neuausrichtung der Kapitalaufbringung in der GmbH

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Abstract The German Act to Modernise the Law on German Limited Liability Companies and Combat Abuses (MoMiG) came into force 2008 and reformed the GmbH (German limited liability company) law significantly. In particular, the regulations for raising capital were altered. For the first time hidden contribution in kind and so-called backward and forward payments were legally standardized. Special provisions were set for raising capital in the newly created UG, which is a special form of the German limited liability company with a lower minimum capital


The reform of the regulations for raising capital implemented by MoMiG led to an extensive discussion in both literature und jurisdiction. Especially the system conformity of the new regulations has been doubted. The study comprehensively analyses, whether or not the new regulations fit into the existing law on raising capital by means of legal dogmatics and assessment. Furthermore, the study examines to which extent the new regulations lead to further conclusions with regard to the law on raising capital. The study develops a consistent concept of the law on raising capital.