Der Unternehmenserwerb im Wege der Sachkapitalerhöhung bei der nicht börsennotierten Aktiengesellschaft

»The Acquisition of Undertakings by Way of a Capital Increase against a Contribution in Kind in the Case of Unlisted Public Limited Liability Companies«From a private law perspective, the acquisition of undertakings is characterized by the principal of party autonomy. In contrast, the legal framework of the capital increases against a contribution in kind in the case of public limited liability companies is pursuant to the principal of formal strictness dominated by mandatory law. The author examines the tension caused by the clash of these principals when using a capital increase for financing of a transaction.