Treuhand an GmbH-Geschäftsanteilen

Fiduciary relationships with regard to shares in a German GmbH (limited liability company) are popular in practice, but not yet fully explored. In the underlying cases, one person (the trustee) participates in a GmbH for another (the trustor) on the basis of a trust agreement under the law of obligations. The thesis deals with the diverse legal questions arising out of this arrangement. For example, new argumentative approaches are used to reject the notarial form requirement of a transfer trust (Übertragungstreuhand) and to affirm that of an acquisition trust (Erwerbstreuhand). In addition, it is shown that the "qualified fiduciary relationship" generally recognized for partnerships is also permissible according to the law of the GmbH.