Case note: The provisions regarding the lower ranking of capital replacing shareholder loans are to be categorised as insolvency provisions, Federal Court of Justice Germany, 21 July 2011 – IX ZR 185/10, BeckRS 2011, 25757
01.01.2012

We are using Piwik to improve our site by analysing user behaviour. This service can set cookies and will learn about your IP address. It might use this information to follow your activities and identify you on the Web (Tracking). You may withdraw your consent to this at any time. For further information please read our privacy policy.