von Göler (Hrsg.) / / § 74

§ 74 End of liquidation

(1) Once the liquidation has been completed and the final accounts have been prepared, the liquidators shall apply for completion of the liquidation to be entered in the Commercial Register. The company must then be deleted from the Commercial Register.

(2) After the liquidation has been completed, the company’s books and documents shall be deposited for safe-keeping with one of the shareholders or with a third party for a period of ten years. If the articles of association contain no provision or the shareholders pass no resolution in this regard, the shareholder or the third party shall be appointed by the court.

(3) The shareholders and their legal successors shall be entitled to inspect the books and company documents. The company’s creditors may be authorised by the court to inspect the books and company documents.

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