Verfügungen über Einlageforderungen in der Krise der Kapitalgesellschaft. : Aufrechnung, Drittzahlung, Abtretung und Pfändung.

»Settlement of Capital Claims during a Capital Company Crisis«According to consistent judicial decisions German AG and GmbH cannot effectively set off a capital claim against a shareholder's claim, unless they receive valuable consideration meaning the shareholder's claim must be fully valued in terms of the company's equity. Having illuminated the origins, progression, assumptions and inconsistencies of this legal practice this study concludes that this line of decision should be revoked and we follow the available legislation.