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Overindebtedness
I/4.3
inno:va Steuerberatungsgesellschaft mbH
Insolvenz
4. Final short info: The German Law:
Please consider the following provisions in particular:
§ 15a InsO, § 17 InsO, § 19 InsO und § 135 InsO; for instance:
Section 19 InsO - Insolvency law - Overindebtedness
(1) Overindebtedness shall also be a reason to open insolvency proceedings for a
legal person.
(2) Overindebtedness shall exist if the debtor's assets no longer cover his existing obligations to pay, unless it is highly likely, considering the circumstances, that the enterprise will continue to exist. As regards claims in respect of the restitution of shareholder loans or claims deriving from legal transactions corresponding in economic terms to such a loan, for which the creditors and the debtor have agreed, in accordance with section39 subsection (2), that they shall rank lower behind the claims set out in section 39 subsection (1), nos. 1 to 5 in the insolvency proceedings, consideration shall not be given to the obligations under the first sentence.
(3) If none of the general partners of a company without legal personality is a natural person, subsections (1) and (2) shall apply mutatis mutandis. This shall not apply if the general partners include another company with a natural person as general partner.
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