GmbHG
GmbHG.Kommentar.de
DR. VON GÖLER LEGAL COMMENTARY
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Parts of the GmbHG
Part 1:
Formation
Part 2:
Company & Shareholder
Part 2: Legal relations of the company and its shareholders
§ 13
Legal person; commercial company
§ 14
Obligation to pay capital contribution
§ 15
Transfer of shares
§ 16
Legal status following change in shareholders or extent of participation; purchase from non-authorised persons
Section 17
(repealed)
§ 18
Joint ownership of share
§ 19
Payment of capital contributions
§ 20
Default interest
§ 21
Forfeiture
§ 22
Liability of legal predecessors
§ 23
Auction of share
§ 24
Raising shortfalls
§ 25
Mandatory provisions
§ 26
Obligation to pay additional contributions
§ 27
Unlimited obligation to pay additional contributions
§ 28
Limited obligation to pay additional contributions
§ 29
Appropriation of earnings
§ 30
Capital maintenance
§ 31
Reimbursement of prohibited repayments
§ 32
Repayment of profit
Section 32a
(repealed)
Section 32b
(repealed)
§ 33
Purchase of own shares
§ 34
Collection of shares
Part 3:
Management & Representation
Part 4:
Company agreement
Part 5:
Liquidation & Invalidity
Part 6:
Federal Shareholdings
Part 7:
Regulatory & Criminal Provisions
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Free online legal commentary on the German limited liability company law
Part 2
Section 32b (repealed)
Currentness: 01.11.2026 (section)
Sections Overview
§ 13
Legal person; commercial company
§ 14
Obligation to pay capital contribution
§ 15
Transfer of shares
§ 16
Legal status following change in shareholders or extent of participation; purchase from non-authorised persons
Section 17
(repealed)
§ 18
Joint ownership of share
§ 19
Payment of capital contributions
§ 20
Default interest
§ 21
Forfeiture
§ 22
Liability of legal predecessors
§ 23
Auction of share
§ 24
Raising shortfalls
§ 25
Mandatory provisions
§ 26
Obligation to pay additional contributions
§ 27
Unlimited obligation to pay additional contributions
§ 28
Limited obligation to pay additional contributions
§ 29
Appropriation of earnings
§ 30
Capital maintenance
§ 31
Reimbursement of prohibited repayments
§ 32
Repayment of profit
Section 32a
(repealed)
Section 32b
(repealed)
§ 33
Purchase of own shares
§ 34
Collection of shares
Previous
Section 32b
(repealed)
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Non-Lawyers
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Contents
Table of contents
For Legally Interested Readers
To Commentary for lawyers
on Section Section 32b (repealed)
Relevance for legal relations
Expert Notes for Legal Professionals
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Previous Clause
Section 32a
(repealed)
Next Clause
§ 33
Purchase of own shares
Next
Footnotes
To Commentary for lawyers
on Section Section 32b (repealed)
Relevance for legal relations