"If after the deletion of a GmbH due to lack of assets it turns out that there were assets to be distributed, liquidators can be appointed by the court. The cancelled GmbH and its liquidators must then in principle be entered in the commercial register ex officio."

In this article, our expert Dr Dorian Beghin and Dr Günter Seule comment on the Federal Court of Justice (BGH) decision - II ZB 20/21 of 26 July 2022.