Die Anfallberechtigung im Zivil- und Gemeinnützigkeitsrecht

The author sheds light on the topic of the distribution of assets after liquidation of non-profit organisations, which has so far received little attention in the literature. In this work, she examines a variety of questions relating to civil and non-profit law. Amongst others, she discusses the purpose of such distribution and addresses the question of the determination of beneficiaries and the receipt of assets by them. The author also examines issues of non-profit law and discusses, for instance, the possible consequences of the subsequent cancellation of a statutory provision that regulates the distribution of assets after liquidation on the non-profit status of the organisation concerned.