Der Dritte in Der Pflicht: Kapitalerhaltung Und Insolvenzanfechtung Unter Berucksichtigung Des 138 Inso

Payments made by third parties play a significant role not only with respect to capital maintenance rules in the German Limited Liability Companies Act but also with respect to the avoidance of repayment of shareholder loans in insolvency proceedings. The comparative assessment undertaken here facilitates the evaluation of third party payments in both areas of law. In particular through an analysis of the extensive case law with respect to Sections 30 and 31 of the German Limited Liability Companies Act and the former regulations on equity capital replacement, helpful considerations may be gained on avoidance with respect to non-shareholders pursuant to Section 135(1) Nr. 2 of the German Insolvency Code.