Die gemeinsame Haftung der Beteiligten in der eigenverwalteten Insolvenz von AG und GmbH

The self-administered insolvency of AGs and GmbHs has particular advantages, but also liability risks for the parties involved. A decisive factor for a comprehensive assessment of these risks is the structure of liability in the internal relationship between the parties involved, which is the subject of this study.
First, the participants in self-administration, their rights and obligations as well as the respective bases of liability are presented before the structure of liability in the internal relationship is examined in more detail. For this purpose, the possible constellations of liability of several participants are elaborated and the internal distribution of liability shares for these constellations is subjected to an in-depth examination and systematization.