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Gesellschafterdarlehen, Eigenkapitalersatzrecht und Fortführung einer nicht mehr fortführungswürdigen GmbH

Author

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  • Klaus Hans

    (Dr. rer.pol., Dipl.-Kfm., wissenschaftlicher Mitarbeiter am Lehrstuhl für Betriebswirtschaftslehre, Wirtschaftsprüfungs- und Beratungswesen der Universität Würzburg)

Abstract

In der juristischen Diskussion um die Gesellschafterfremdfinanzierung und das Eigenkapitalersatzrecht wird in der Regel nur pauschal auf deren ökonomische Folgen für Gesellschafter und Gläubiger eingegangen. Im folgenden Beitrag stehen deshalb die ökonomischen Auswirkungen der Gesellschafterfremdfinanzierung und des Eigenkapitalersatzrechts im Mittelpunkt

Suggested Citation

  • Klaus Hans, 1994. "Gesellschafterdarlehen, Eigenkapitalersatzrecht und Fortführung einer nicht mehr fortführungswürdigen GmbH," Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB), RWS Verlag, vol. 6(3), pages 247-257, September.
  • Handle: RePEc:bpj:zfbrbw:v:6:y:1994:i:3:p:247-257:n:4
    DOI: 10.15375/zbb-1994-0304
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    Cited by:

    1. Gelter, Martin, 2006. "The subordination of shareholder loans in bankruptcy," International Review of Law and Economics, Elsevier, vol. 26(4), pages 478-502, December.

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