Aktienrechtlicher Kapitalschutz nach ARUG - Die Nachgründung als hybrides Instrument zur Kapitalsicherung und ihr Verhältnis zur verdeckten Sacheinlag

»Capital Protection under Stock Corporation Law according to ARUG. The Post-founding as a Hybrid Instrument for Capital Protection and its Relationship to the Hidden Contribution in Kind«: Although the doctrine of the hidden contribution in kind and the post-founding are very old legal figures of company law, their relationship can still be regarded as unclear today. According to ARUG 2009, there is a conflict of legal consequences between the effectiveness of hidden contributions in kind (Section 27 (3) AktG) and the ineffectiveness of the post-founding (Section 52 AktG). The author carries out a (re-)determination of the relationship between these legal figures of company law.