Die Beteiligung Dritter bei der Erbringung verdeckter Sacheinlagen

This study analyses in detail different forms of third-party participation in the provision of hidden contributions in kind within the meaning of § 19 para. 4 GmbHG and § 27 para. 3 AktG. The objects of investigation are constellations in which the transactions typical for a hidden contribution in kind do not take place between the investor and the company. Instead, a third person who has a connection to the investor and/or the company acts in place of the investor or the company. Based on case groups, various types of connections, namely fiduciary and group connections as well as close personal relationships, are examined with regard to their lawfulness under capital contribution law.