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Act on Limited Liability Companies
(Gesetz betreffend die Gesellschaften mit beschränkter Haftung – GmbHG)

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Übersetzung durch Ute Reusch.

Translation provided by Ute Reusch.

Stand: Die Übersetzung berücksichtigt die Änderung(en) des Gesetzes durch Artikel 5 des Gesetzes vom 15. Juli 2022 (BGBl. I S. 1146)
Der Stand der deutschsprachigen Dokumentation kann aktueller sein. Vergleichen Sie dazu bitte http://www.gesetze-im-internet.de/gmbhg/BJNR004770892.html.

Version information: The translation includes the amendment(s) to the Act by Article 5 of the Act of 15 July 2022 (Federal Law Gazette I p. 1146)
Translations may not be updated at the same time as the German legal provisions displayed on this website. To compare with the current status of the German version, see http://www.gesetze-im-internet.de/gmbhg/BJNR004770892.html.

Zur Nutzung dieser Übersetzung lesen Sie bitte den Hinweis unter "Translations".

For conditions governing use of this translation, please see the information provided under "Translations".

Division 1
Formation of company
Section 1Purpose; number of founders
Section 2Form of articles of association
Section 3Content of articles of association
Section 4Business name
Section 4aRegistered office
Section 5Share capital; share
Section 5aEntrepreneurial company
Section 6Directors
Section 7Registration of company
Section 8Content of application for registration
Section 9Over-valuation of contributions in kind
Section 9aClaims for compensation on part of company
Section 9bWaiver of claims for compensation
Section 9cRefusal to register company
Section 10Content of entry
Section 11Legal status prior to entry
Section 12Company announcements
Division 2
Legal relations of company and shareholders
Section 13Legal person; commercial company
Section 14Obligation to pay capital contribution
Section 15Transfer of shares
Section 16Legal status following change in shareholders or extent of participation; purchase from non-authorised persons
Section 17(repealed)
Section 18Joint ownership of share
Section 19Payment of capital contributions
Section 20Default interest
Section 21Forfeiture
Section 22Liability of legal predecessors
Section 23Auction of share
Section 24Raising shortfalls
Section 25Mandatory provisions
Section 26Obligation to pay additional contributions
Section 27Unlimited obligation to pay additional contributions
Section 28Limited obligation to pay additional contributions
Section 29Appropriation of earnings
Section 30Capital maintenance
Section 31Reimbursement of prohibited repayments
Section 32Repayment of profit
Section 32a(repealed)
Section 32b(repealed)
Section 33Purchase of own shares
Section 34Collection of shares
Division 3
Representation and management
Section 35Representation of company
Section 35aRequired particulars in business letters
Section 36Targets and deadlines in respect of equal participation of women and men
Section 37Restrictions on power of representation
Section 38Revocation of appointment
Section 39Registration of directors
Section 40List of shareholders, authorisation to issue statutory instruments
Section 41Book-keeping
Section 42Balance sheet
Section 42aPresentation of annual financial statements and management report
Section 43Directors’ liability
Section 43aGranting of credit from company assets
Section 44Deputies to directors
Section 45Rights of shareholders
Section 46Duties of shareholders
Section 47Voting
Section 48Meeting of shareholders
Section 49Convocation of meeting
Section 50Minority rights
Section 51Form of convocation
Section 51aRight to information and right of inspection
Section 51bCourt decision on right to information and right of inspection
Section 52Supervisory board
Division 4
Amendments to articles of association
Section 53Form of amendment to articles of association
Section 54Application for registration and entry of amendment to articles of association
Section 55Increase in share capital
Section 55aAuthorised capital
Section 56Capital increase with contributions in kind
Section 56aPayments towards new share capital
Section 57Application to register increase
Section 57aRefusal to make entry
Section 57b(repealed)
Section 57cCapital increase from company funds
Section 57dEntry of capital reserves and retained earnings
Section 57eTaking last annual balance sheet as basis; audit
Section 57fRequirements of balance sheet
Section 57gAdvance notice of annual financial statements
Section 57hTypes of capital increase
Section 57iRegistration and entry of resolution to increase share capital
Section 57jAllocation of shares
Section 57kPartial rights; exercise of rights
Section 57lParticipation in increase in share capital
Section 57mRelation between rights; relationships to third parties
Section 57nProfit share of new shares
Section 57oPurchase costs
Section 58Reduction in share capital
Section 58aSimplified capital reduction
Section 58bAmounts from release of reserves and capital reduction
Section 58cNon-occurrence of assumed losses
Section 58dDistribution of profits
Section 58eCapital reduction resolution
Section 58fCapital reduction with simultaneous increase in share capital
Section 59(repealed)
Division 5
Dissolution and nullity of company
Section 60Grounds for winding up company
Section 61Dissolution by court judgment
Section 62Dissolution by administrative authority
Section 63(repealed)
Section 64(repealed)
Section 65Registration and entry of dissolution
Section 66Liquidators
Section 67Registration of liquidators
Section 68Signature of liquidators
Section 69Legal relations of company and shareholders
Section 70Duties of liquidators
Section 71Opening balance; rights and duties
Section 72Distribution of assets
Section 73Twelve-month ban
Section 74End of liquidation
Section 75Proceedings for annulment
Section 76Remedying of defects by resolution passed by shareholders
Section 77Effect of annulment
Division 6
Special provisions applicable to companies in which Federation holds stake
Section 77aAppointment to organs of companies in which Federation holds majority stake
Division 7
Regulatory, criminal and regulatory fines provisions
Section 78Persons obligated to effect registration
Section 79Penalty payments
Section 80(repealed)
Section 81(repealed)
Section 82False representation
Section 83(repealed)
Section 84Breach of duty to give notification of losses
Section 85Breach of confidentiality
Section 86Breach of duties in respect of statutory audits
Section 87Regulatory fines provisions
Section 88Notifications to audit oversight body
Annex 1
(to section 2 (1a))
a) Model Protocolfor the Formation of a Single-Member Company
b) Model Protocolfor the Formation of a Multi-Member Company with up to Three Shareholders
Annex 2
(to section 2 (3))
a) Model Protocolfor the Formation of a Single-Member Company via Video Link
b) Model Protocolfor the Formation of a Multi-Member Company via Video Link