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Liability of GmbH shareholders – direct liability and destruction of existence

In principle, the liability of the shareholders of a GmbH for the company's liabilities is excluded under the GmbH Act and rulings of the Federal Court of Justice (BGH). Against this backdrop, it often makes sense to restructure a group of companies to prevent creditors from accessing the parent company's retained profits. However, there are cases in which, according to the case law of the […]