June 2014
Intermediate to advanced
174 pages
8h 13m
German
Content preview from Immobilieninvestition und -finanzierung kompakt
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96
4 Fremdfinanzierung in der Immobilienwirtschaft
hinderung darstellt und zudem ständig Änderungen durch die Rechtsprechung unterworfen
ist.
117
Der noch gültige § 32 a GmbHG sieht vor, dass im Insolvenzfall ein vom Gesellschafter an
die GmbH gegebenes Darlehen nicht als Forderung geltend gemacht werden kann und damit
wie Eigenkapital behandelt wird, wenn es in einer Krise, d.h. zu einem Zeitpunkt zugeführt
wird, zu dem „ordentliche Kaufleute Eigenkapital zugeführt hätten". Man spricht in diesem
Zusammenhang von einem „eigenkapitalersetzenden Darlehen".
118
Bei der Bestimmung
einer haftungsrechtlich gebotenen Eigenkapitalausstattung stößt ma ...
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