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 shall apply mutatis mutandis in regard to the winding up of its affairs.

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

(3) The shareholders shall make the promised payments in so far as this is necessary in the fulfilment of liabilities which they have assumed.

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