Der Gläubigerschutz im gemeinnützigen Unternehmensverbund

With its "Kita" decisions from 2017, the German Federal Court of Justice (BGH) reformed the classification of types of associations and made the tax law prohibition on profit distribution an indicator for distinguishing between an ideal association and an economic association. This change in case law is based on the assumption that creditor protection under association law, due to the prohibition on profit distribution, is at least equivalent to that under company law. The thesis examines whether this assumption is correct and what approach to the classification of types of associations is advisable in the future. In this context, particular attention is given to charitable corporate groups and the challenges they pose for creditor protection.