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Der Genossenschaftsanteil in der Spaltung

Author

Listed:
  • Pfeiffer Gero

    (Ist Rechtsanwalt bei Latham & Watkins LLP in Frankfurt am Main)

Abstract

Der folgende Beitrag befasst sich mit der Frage, nach welchen Regeln zu verfahren ist, wenn ein Mitglied einer Genossenschaft seinen Genossenschaftsanteil im Wege der Spaltung auf einen anderen Rechtsträger übertragen will. Entgegen der herrschenden Meinung kommt der Verfasser zu dem Ergebnis, dass eine Analogie zu den §§ 77, 77a GenG nur für die Aufspaltung in Betracht kommen kann. Für die Abspaltung und die Ausgliederung bleibt es bei den allgemeinen Regeln, die jedoch im Lichte der jüngsten Umwandlungsrechtsreform auszulegen sind.

Suggested Citation

  • Pfeiffer Gero, 2008. "Der Genossenschaftsanteil in der Spaltung," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 58(1), pages 53-63, March.
    • Handle: RePEc:bpj:zfgewe:v:58:y:2008:i:1:p:53-63:n:6
    DOI: 10.1515/zfgg-2008-0106
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