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von Göler (Hrsg.) / GmbH Online-Kommentar / § 77

§ 77 Effect of annulment

(1) If the annulment of a company has been entered in the Commercial Register, the provisions applicable to the winding up of a company apply accordingly to the winding up of its affairs.

(2) The effectiveness of legal transactions with third parties effected in the name of the company is not affected by the annulment.

(3) The shareholders are required to make the promised payments insofar as this is necessary in the fulfilment of liabilities which they have assumed.

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