Die Gesellschafterstellung von Miterben an GmbH-Geschäftsanteilen

This paper highlights the position of a community of heirs in a German limited liability company share. The main focus lies on the question of how a decision on the exertion of administrative rights stemming from the share can be made. Thus this study emphasizes on the internal relationship between coheirs and illustrates how the community of heirs can come to a decision and which problems might arise. Moreover, this study points out the special aspects which need to be considered if the coheirs appointed a joint representative or if the testator appointed an executor. This paper outlines where constitutive acions need to be taken.