Disquotale Aufstockung und disquotale Revalorisierung als Instrumente zur Beseitigung von Inkongruenz nach Einziehung von GmbH-Geschäftsanteilen

Subject of the doctoral thesis is the unresolved legal question whether the adjustment of the nominal amounts of the remaining shares to the share capital after a redemption of GmbH shares may also be carried out disproportionately by a simple shareholder resolution or de lege lata solely by a proportional adjustment. The prevailing opinion rejects any disproportionate adjustment with reference to the legal concept of § 57j GmbHG; there is a lack of German Federal Supreme Court rulings. The thesis examines whether and under what formal and substantive conditions disproportionate adjustment by increasing or creating new shares can be permissible. Contrary to the prevailing opinion its admissibility is affirmed, rejecting an opposing legal concept arising from § 57j GmbH.