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von Göler (Hrsg.) / / § 74

§ 74 End of liquidation

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

(2) After liquidation has been completed, the company’s books and documents are to be deposited for safe-keeping with one of the shareholders or with a third party for a period of 10 years. If the articles of association make no provision or the shareholders pass no resolution in this regard, the shareholder or the third party is appointed by the court.

(3) Shareholders and their legal successors are 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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