von Göler (Hrsg.) / / § 9
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§ 9 Over-valuation of contributions in kind

(1) If at the point in time at which the application for entry of the company in the Commercial Register is filed the value of a contribution in kind does not equal the nominal value of the share subscribed to thereby, the shareholder must pay a contribution in cash in the amount of the shortfall. Other claims shall remain unaffected.

(2) The company’s claim under subsection (1), first sentence, shall become statute-barred ten years after the company is entered in the Commercial Register.

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