Die kapitalerhaltungsrechtliche Zulässigkeit konzerninterner Darlehen und ihre Auswirkung auf die Geschäftsführung im abhängigen GmbH-Konzernunternehmen

»The Permissibility of Intra-Group Loans under Capital Maintenance Law and its Impact on the Management of a Subsidiary in the Legal form of a GmbH. The Impact of the MoMiG on the Liability Risks of Managing Directors in Connection with Individual Loans and Cash Pooling under Capital Maintenance Law«

The thesis addresses the impact of the MoMiG on the permissibility of intra-group loans under German capital maintenance law. The requirement of a full value repayment claim in a factual corporate group (faktischer Konzern) and the requirement of a full value loss compensation claim in a contractual corporate group (Vertragskonzern) are comprehensively examined. Based on the results, obligations and liability risks for the managing directors of a subsidiary in the legal form of a GmbH are identified, evaluated and comprehensively examined. Arguments for the contradictory positions in the legal literature are presented, evaluated and weighed against each other.