Die Auswirkung von Umwandlungen auf die Verantwortlichkeit von Vorstand und Geschäftsführung

If a corporation is transformed, tensions may arise at various points between the legal provisions existing prior to the transformation and the rules applicable thereafter. One area of particular practical relevance is the liability of board members, which is the subject of this publication. Furthermore, the question of discharge of the management in the context of a transformation is addressed. The focus lies on the problem of the extent to which transformation processes lead to a cut-off of the legal framework applicable to the transformed legal entity and/or the extent to which it continues to apply. By answering various controversial questions in this regard, it is also intended to enable practice to handle the issue with legal certainty.