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liability of a GmbH managing director

liability of a GmbH managing director

• 1 Hardly a profession is so great Haftungsrisiken ausgesetzt wie der eines GmbH-Geschäftsführers. Seien es zivilrechtliche Ansprüche auf Schadenersatz, strafrechtliche Konsequenzen oder Steuer- und Sozialrechtliche Vorschriften. Wichtig für einen GmbH-Geschäftsführer ist, diese Haftungsrisiken zu kennen.

Zivilrechtlich unterscheidet man zwischen der Innenhaftung und der Außenhaftung:

• Die Innenhaftung beschreibt die Haftung des Geschäftsführers gegenüber „seiner“ Gesellschaft.

• Der Begriff „Außenhaftung“ bezieht sich auf die Haftung des Geschäftsführers gegenüber Dritten.

Haftet der Geschäftsführer zivilrechtlich, dann haftet he freely with his entire fortune, including his current and future private property. This also applies to appointed as managing partners of an LLC, called the managing partner.
My posts on the liability of LLC manager is therefore structured as follows:
liability of a GmbH managing director internally

The managing director is liable pursuant. § 43 GmbH-Act against the Company for damages if he intentionally or negligently in the affairs of the Company care of a prudent businessman, not (has) and This gives the company a financial loss. Gem is § 43 para 3 Companies Act, the management of the Company to payment of compensation, if it makes contrary to § 30 GmbH-law of the conservation of the capital assets required payments to its shareholders (so-called illegal deposit refund) show Attack of the manager to buy back shares by the company whose share capital of, the Company shall be liable for the damage. Exceptional cases, this liability exists even if a shareholder resolution covers his behavior.

reversal of the burden of proof:
Since a ruling by the Federal of 04.11.2002, the burden of proof lies with the GmbH's liability cases, which has its position on liability cases deteriorated. The manager must demonstrate and prove in court,

• is that he fulfilled his duty of care or
• that the damage was caused by him inevitable.
• R
you Ufen 030 240 30 550, the expert team

Each GmbH managing director should always documented in writing, as he has exercised his discretion to major corporate business decisions, and what has led him to do so. Whenever possible, he should apply in business decisions, welche unter seine alleinige Entscheidungskompetenz fallen, einen Zustimmungsbeschluss der Gesellschafterversammlung einholen und diese dazu vorher umfassend informieren.

Auflistung typischer Haftungstatbestände eines GmbH-Geschäftsführers
Folgende Aufzählung zeigt typische Haftungstatbestände eines GmbH-Geschäftsführers:

• Gesetzesverletzungen: Jede vorsätzliche oder fahrlässige Verletzung von Gesetzen, die zu einem Schaden für die Gesellschaft führt, kann eine Schadenersatzpflicht auslösen. • Illoyales Verhalten gegenüber der GmbH, wie z.B. eine Verletzung der Geheimhaltungspflicht, Verstöße gegen das Wettbewerbsverbot, oder Verstöße against the business opportunity principle (ie, the manager may not do business in their own name and for own account or on a leave related parties make, which are under the objects of the society). • Acceptance of bribes
• Lending: failure to fulfill its obligation in respect of the customer's default. •
cash and merchandise shortages: The manager must prevent unauthorized withdrawals by employees.
• Violations of the accounting requirement. •
conclusion of mutual contracts without equivalence.
• Violation of the information requirements compared with joint managers and shareholders' meeting. •
exceeded the Manager in the statutes or the employment contract granted competence. • Risk business: The assessment of whether a business was very risky and therefore would not, or not, without prior approval of the shareholders' meeting may be conducted, the conditions at the time of the determination to implement the business to be based, where the probability of success or the failure of the business and the degree of possible damage should be put in relation. A liability of the manager, the business sorgfältig geprüft und vorbereitet hat sowie die Kompetenzvorbehalte beachtet hat, tritt nur bei schlechthin unvertretbarem Geschäftsführungshandeln ein.
Haftung bei Verletzung der Sorgfaltspflicht eines ordentlichen Geschäftsmannes.

Im Einzelnen umfasst die Sorgfaltspflicht folgende Gesichtpunkte:
• Ein GmbH-Geschäftsführer hat sich ständig über die Ertragslage, Liquidität und den Verschuldensgrad der GmbH informiert zu halten; hierzu hat er entweder selbst laufend die entsprechenden Unterlagen einzusehen oder ein turnusmäßiges monatliches Berichtswesen zu installieren.
• Wirtschaftliche Entscheidungen, insbesondere solche von grundsätzlicher Bedeutung, he has to prepare adequately and carefully: for a large investment must be a sound investment accounts are created, the need for regulatory approval is necessary to consider the market situation is to be observed etc.
the extent of the LLC manager • self and his team, the required expertise own, seek professional advice from the outside, and pick the manager to guide and monitor carefully added.
• The company's internal processes (eg, compliance with safety regulations by the employees) have to be monitored and the Manager shall take all measures that it breaches be reported and responded to this appropriately;
• Staff are carefully selected and instruct. Important: In the original business management duties such as the bankruptcy obligation, the duty to take action for defective products and tax obligations delegation relieves the director within the company.
• The Executive Director has the internally required approval of the shareholders (or another body, eg council) to obtain, if he fails, and it is the consent for the adoption of management measures issued not later, he is liable for a failure even if the action appears reasonable and meets the manager of their implementation, not at fault.
Important: The special standard of liability for workers not in any ordinary negligence, refers to the liability of the GmbH's managing director, does not apply, unless the statutes or the employment contract of the manager is a corresponding clause. However, is a GmbH managing director with regard to the liability standard to a "normal" workers treated when the damage occurred outside of management (for example, the manager on a business trip the damage it controls Firmenwagen).

Haftung bei mehreren Geschäftsführen

Hat die Gesellschaft eine mehrgliedrige Geschäftsführung und sind den einzelnen Geschäftsführern besondere Aufgabenbereiche zugewiesen, z.B. dem Geschäftsführer A die technische Leitung, dem Geschäftsführer B. die kaufmännische Leitung, so kann A grundsätzlich nicht für Sorgfaltspflichtverletzungen des B zur Verantwortung gezogen werden.
Allerdings hat jeder Geschäftsführer im Rahmen der Gesamtverantwortung aller Geschäftsführer eine Überwachungspflicht bezüglich der Aufgabenbezogenen Tätigkeit des anderen Geschäftsführers. Jeder Geschäftsführer ist gehalten, sich über all essential matters outside his own area of \u200b\u200bresponsibility to inform continuous. Therefore would have in the above example GF A to verify the fact that the GF B the accounting requirement fulfilled by the company, which discharges the employees wage tax in time to the tax office etc.

liability when taking entrepreneurial risks

Business decisions bring special risks , ie they involve a failure and thus a financial loss to the society in itself. For the taking of business risks by the Managing Director to the Federal Court, as follows:
"This includes basically besides entering into the conscious business risks, the risk of misjudgments and miscalculations that every CEO, he may yet act as responsible, is exposed. Liability for damages can the mere fact that the measure proves to be defective, are rescinded. This is rather only be considered if the conditions and limits for responsible business conduct are not met "
similar to § 93 para 1 of the Companies Act the board of a public company:
. A breach of duty do not apply if the Board member business at a decision reasonably could take to act on the basis of adequate information for the benefit of society. "
no liability of the manager is there for a measure, even if it led to the damage from the Company,
• if the manager beforehand and properly informed decision has prepared
• if the measure is legitimate and the provisions of the statute are met,
• if he is acting for the good of society, in particular, pursued their own interests and
• if the basic principles of good corporate governance is not grossly violated.

7 Rules to avoid liability GmbH managing director internally

first Rule
liability at all business decisions of managers do not
• if he is fully informed and prepared for its decision properly
• if the measure of law and statutory,
• if they are exclusively from the corporate welfare has been guided and
• if he has complied with the basic rules of proper management.
2.Regel
The managing director is not liable for incorrect actions of his or his co-managing director (s), if a proper Geschäftsverteilung erfolgt ist und wenn er seiner Überwachungspflicht nachgekommen hat.
3. Regel
Der Geschäftsführer haftet nicht für fehlerhafte Maßnahmen der Mitarbeiter, sofern ihn kein Organisationsverschulden trifft.
4. Regel
Der Geschäftsführer haftet nicht, wenn die schädigende Maßnahme in Übereinstimmung mit Gesetz und Satzung auf einem Beschluss der Gesellschafterversammlung beruht.
5. Regel
Der Geschäftsführer haftet bei rechts- und satzungswidrigen Maßnahmen nicht, wenn er sich in einem entschuldbaren Verbotsirrtum befindet. (Anm.: Von einem Verbotsirrtum sprechen Juristen, wenn sich der Handelnde der Unrechtmäßigkeit seines Tuns nicht bewußt war. Man unterscheidet den vermeidbaren und den unvermeidbaren Verbotsirrtum. Vermeidbar war ein Verbotsirrtum, wenn der Handelnde nicht alle ihm zur Verfügung stehenden Möglichkeiten ausgeschöpft hat, nachzuprüfen, ob sein Handeln rechtmäßig ist. Ggf. muß er sogar Rechtsrat einholen).
6. Regel
Der Geschäftsführer haftet nicht, wenn ihn die Gesellschafterversammlung trotz Kenntnis der Maßnahme durch Beschluss entlastet hat oder er mit der Gesellschaft einen
„Generalbereinigungsvertrag“
abgeschlossen hat. Beim „Generalbereinigungsvertrag“ werden auch schädliche Maßnahmen des Geschäftsführers eingeschlossen, welche der Gesellschafterversammlung still unknown.
Kluge CEO use the contract for the general settlement not only for their retirement as CEO, but also in a reassignment or if it has been neglected in the past to bring about discharge decisions
.
7th Rule
The manager is not liable or only limited, if it is provided in the contract of employment or in the articles exemption from liability or limitation of liability. The liability can be excluded or limited only for negligence to gross negligence and intent are. Also, the claim for damages be limited to the amount of the Company.

liability of a GmbH managing director in an external

This refers to the personal civil liability of the Managing Director for damages caused to the company (internal liability), but against third parties.
Such liability of the manager of the manager to a third party is considered only when a particular provision of it - has been violated - usually at fault. There are many possible legislation which would be below describe in more detail.

liability risks of a GmbH managing director in tort under § § 823 et seq

In tort is essentially understood in § § 823 et seq anchored liability standards. A civil liability generally occurs here only if the managing such a liability standard has violated negligently or intentionally. Important liability rules of tort are here:
• § 823 Abs 1 BGB: Unlawful intentional or negligent injury to life, limb, health, liberty, property, or any other law (eg personal right, right in the company , not wealth).
• § 823 para 2 BGB: Violation of a protection law: This includes all the provisions of Penal Code (StGB), when the Legal right of a third party (eg the property) protection. Such protection laws are very numerous: for example § 263 of the Criminal Code (fraud), § 266 StGB (infidelity), § § 84, 64 para 1 GmbH-Gesetz (Insolvenzverschleppung!).
• § 826 BGB: intentional immoral injury of a third party. These include in particular those cases can be attributed in which the manager fraudulent behavior, the intention of the creditor injury, a collusion with employees of the contractor or similar dishonest dealings. • § 824 BGB : credit risk of an untruthful statement or dissemination of facts which disadvantages suitable for the acquisition or the advancement of a third party must be achieved. There can
liability risks of a GmbH managing director of the "strict liability"

It also liability standards, which caused a civil liability for damages, where the GF without culpable violation of a liability norm. This is called strict liability. Here is the basic liability already doing of an act that is generally suitable to harm a third party.
Such liability standards are in the Road Traffic Act. Driving a motor vehicle is considered by law as a generally dangerous. Liability for damage caused is only then, when "force majeure" for the damage was the cause. Next there is a strict liability under the Medicines Act, the Aviation Act, and finally - very important - in the product liability law (see next point).
liability risks of a GmbH managing director of Product Liability
is killed by a defect in a product someone, his body or his health injured or damaged one thing, the manufacturer of the product is committed to the injured party for damages (§ 1 para 1 product liability law). This strict liability makes the manufacturer, subsidiary to the retailer of a defective product. Normally There is no personal liability of the manager, because the manufacturer or distributor is the limited liability
The Manager may, however, acc. § 15 para 2 of the stick product liability law and personally, if a tort according to him. § 823 para 1 BGB can be criticized. This may be illegal in a violation of traffic hedging obligations or in a house the organization, such as breach of the duty of careful development, production, product survey or instruction of the consumer. This is called product liability manager.

Other legislation for foreign liability of a GmbH managing director

fault of the GmbH-Geschäftsführers bei Vertragsschluss
Eine persönliche Haftung des Geschäftsführers aus – wie die Juristen sagen - „culpa in contrahando“ (§ 311 Abs. 2 BGB iVm § 280 BGB) besteht, wenn der Geschäftsführer bei Abschluss eines Vertrags namens der GmbH in besonderem Maße das persönliche Vertrauen des jeweiligen Geschäftspartners in Anspruch genommen hat, zum Beispiel
• bei laufender Geschäftsverbindung ist der Geschäftsführer auf Anfrage eines Lieferanten verpflichtet, die wirtschaftliche Lage der GmbH wahrheitsgemäß darzustellen, wenn die GmbH einen Warenkredit in Anspruch nehmen will,
• der Geschäftsführer einer erkennbar debt-ridden corporation that receives from personally secured bank credit in life is to appropriate information required if the contract is directed to the supply of goods on credit to the LLC.
warrant liability of LLC manager
A warrant liability of the manager always comes into consideration if he stands contrary to § 35 para 3, § 4 para 2 GmbHG without the "GmbH" for the company and had been raised for the business partner is an impression that that he had to do it with a single contractor or partner in a partnership (example: The manager shall issue a check without his signature endorsed with the words "LLC", unless the payee knew of the directors have GmbH and would not commit itself).
A warrant liability of the agent but also comes into play when someone as "manager" of a limited occurs that is not or no longer exists due to cancellation.
According to § 11 paragraph 2 shall be liable GmbHG the appointed managing director of an on-GmbH, ie a limited company, although built in a deed, but not yet entered in the register, is personally when he, on behalf of (or lack of) GmbH contracts (eg contracts) concludes, the GmbH but for some Reasons is not registered in the commercial register and thus not formed.
Personal liability of the GmbH's managing director in case of insolvency of the GmbH
A manager must make in case of insolvency and / or insolvency of the GmbH to within three weeks of the request to open insolvency proceedings (§ 64 para 1 GmbH-Gesetz). If more managers are appointed, each of them meets the requirement to submit applications. This obligation exists even if from a third party already request to open insolvency proceedings was made.
In this context, a GmbH managing director in two cases of threat of personal liability:
• Late bankruptcy filing is in accordance. Companies Act § 84 threatened with punishment. This penalty provision is, however, iS together with § 64 para 1 Companies Act as a protective law. § 823 para 2 BGB (see above point 1.) Viewed. This means that the manager has to replace new believers the damage that is caused by the fact that they have entered into business relationship with a mature company insolvency thus suffering a loss due to bad debt.
• Does the manager after the onset of insolvency payments to third parties, regardless of whether inside or outside the three-week period, then he is the company (ie the later Liquidator) gem. § 64 para 2 GmbH undertakes to pay compensation law. Permitted only those payments that are compatible with the diligence of a prudent businessman, to which all payments are to prevent the immediate collapse of the company or reduce the bankruptcy estate does not, such as business rent, wages (not pension payments), withheld payroll taxes and social security, electricity, water, telephone charges, payment in full-fledged return. Condition is the fault of the manager: He must realize at fault not ignore the indebtedness of the GmbH or in spite of knowledge. •

three-week period to the GmbH the possibility , Take steps to give their consolidation. It therefore applies not when viewed objectively, a consolidation is not possible. Then there is the requirement for the manager to put the bankruptcy immediately.


list of further liability risks of a GmbH managing director
Not all possible liability of the manager could be exhausted. Some were said to be below specified or short
• The manager is personally liable for distributions to shareholders which attack the capital of the company;
• Liability of the Manager may arise on acquisition of own shares by the Company;
• A liability of the manager may be given if he fails to inform the shareholders about the fact that 50% of the share capital of the company are lost;
• A liability of the manager is concerned, if he retention of a third party not followed
• manager are obliged to notify the court of registration changes in shareholders' Stand by sending a list of shareholders immediately. Should the GF this obligation, he shall be liable to the creditors of the Company for the ensuing harm them;
• contingent liability of the manager due to existence hazardous procedure under § 823 para 2 in connection with § 266 of the Criminal Code (breach of trust) to creditors, for example of deprivation of property or chances of success of the GmbH, the initiative risky a speculation business;
• Liability of managers for capital contribution and foundation expenses (§ 9a GmbHG). •

liability of a GmbH managing director for tax and social legislation

This is a sub-category of external liability, so the liability of the manager to a third party. Such liability may be made based on the provisions of tax law

• • social security law
• the promotion of food law

Personal liability of the GmbH's managing director in the tax law

According to § 34 of the Tax Code (AO) is the Managing Director as the legal representative of the GmbH is committed to deliver the tax returns for the LLC and the taxes due from funds of the Ltd. payable.
Does the CEO intentionally or negligently violates this duty imposed upon him, he is liable pursuant. § 69 AO personally not for the tax paid. The liability of the manager shall, however, only if the taxes are not to gain from a GmbH (more).
If payment constraints, the principle of pro rata reduction, ie, the LLC may reduce their tax payments up to the same extent as other short maturing liabilities as well. If
overdue wage payments or tax sales tax payments are not made, the manager takes the tax office regularly in person liability, if he is to blame for this fault.
The use of the manager is not done by application of the tax office in the civil courts. Rather, the tax office shall issue the manager a waiver may appeal against the opposition of managers and, where necessary before the tax courts can complain.
liability for several GmbH managing director
Several are jointly and severally liable, that anyone can be claimed. But, the tax authority must exercise their discretion in accordance with duty. We may not, for example, the technical managers will be used first in liability if the commercial director was after the internal allocation of responsibility in this respect and it will appear solvent.
However, hitting the non-specialist and not internally competent CEO in crisis, or if evidence of a non-orderly conduct of the "competent" CEO present, the duty to be here automatically.
income tax liability
The liability for income tax is not discharged in practice one of the most common cases of liability for the GmbH's Managing Director. By IRS and the tax courts here applied strict criteria:
• The reference to the means of the GmbH would have a corresponding payment of income tax is not approved, irrelevant.
• With a lack of liquidity to reduce the net wage, or less to the employees' pay, so that still remain sufficient resources left over to deposit the income tax to the tax office.
• The transfer of withheld income tax is "priority" ahead of the other creditors. A proportional reduction here is generally not considered.
• When liquidity problems of the LLC must be made by the Managing Director precautions to ensure that the wage tax can be discharged when due also to the tax office, that is withheld from wages, payroll tax is also available.
sales tax liability
Here, the principle of pro rata repayment if the liquidity of the GmbH, a full payment to the tax office does not allow.

is committing fraud manager in his office for the benefit of the represented GmbH a Steuerhinziehung, he is liable pursuant. § 71 AO personally for the taxes evaded.

(sufficient conditional intent!) The willful failure to make a sales appointment or income tax reporting and non-payment of sales tax advance payment or non-payment of withheld income tax is the tax office as an evasion of sales tax advance payment or the payroll taxes are considered. These are statistically the most common tax evasion offense.

Personal Liability of LLC Managing Director in the Social Security Law

claim basis is § 823 para 2 BGB in conjunction with § 266a Criminal Code (StGB). The latter provision is a protection law under § 823 para 2 BGB in favor of social security.
is punishable by § 266 para 1 of the Criminal Code, who is not as employer contributions by the worker's Social Security dissipates. Employers, although the LLC, the managing director as its legal representative, however, must act for them and if he makes himself liable to prosecution. However, he must have been at fault, negligence is not enough.
must Unlike the tax law to sue the social insurance office the manager in the civil courts if it wants to take him for not dissipated in social security contributions liability.
Attention: Liability for Arbeitnehmeranteile ist noch schärfer als bei der Lohnsteuer. Die Abführung der Sozialversicherungsbeiträge (zumindest des Arbeitnehmeranteils) ist „vorrangig“ vor den anderen Gläubigern.
Persönliche Haftung des GmbH-Geschäftsführers im Fördermittelrecht (Subventionsrecht)
Wird ein Bewilligungsbescheid wegen falscher Angaben des Anspruchsberechtigten (hier: GmbH) widerrufen, so kann der für die GmbH handelnde Geschäftsführer für Ausfälle persönlich in Haftung genommen werden, wenn ihm ein vorsätzlicher oder leichtfertiger(!) (d.h. grobfahrlässiger) Verstoß gegen die Bewilligungsgesetze angelastet werden kann.
Der Straftatbestand des Subventionsbetrugs (§ 264 StGB) When a law under § 823 is para 2 BGB, so that the manager may be in person civilly liable for losses if he has complied with the crime of subsidy fraud for the benefit of what he legally represented GmbH.

Criminal liability of LLC manager

To the criminal liability of LLC business leader to present fairly exhaustive, the scope of a book would be required. This review can only give a rough outline in more detail here and only for the business leaders particularly important offenses.

I. General: 1st

The LLC itself may not be criminal prosecuted under German criminal law, since it is a legal person. Only natural persons can be convicted. However
be allocated as described in § 14 paragraph 1 No. 1 Penal Code (PC) personal characteristics of criminality between juridical person the manager.
Example: The LLC is in the legal sense, the operator of a production facility and as such obliged to provide the Authority certain ads. A breach of this obligation is a criminal offense, the criminal standard is as follows: "Whoever fails as an operator of an industrial plant will be punished." Omits now the manager of this GmbH fault the ad, he is liable to prosecution, even though he does not, but the limited liability company "operator" of the plant.
second
in other misdemeanor cases: This is a legal person may own, including a limited company to be punished with a fine. This has particular significance in the area of antitrust and environmental law.
third
is generally punishable only deliberate action, which requires that the offender knew the actual facts of the offense characteristics. The
negligent act committed is only punishable if it is determined in the relevant criminal law explicitly. In some penal provisions only a particularly severe form of negligence, recklessness called, threatened with punishment.
crimes can be committed by omission, for if the offender is a legal duty to act existed.
For many offenses, there is already an attempt to penalty threatened. is the attempt of a negligent crime does not exist.
The offense also requires that the offense was committed unlawful and culpable (intentional, negligent, if necessary). The
Rechtwidrigkeit missing when a just cause is shown, for example, self-defense emergency.
example, the open by accident during an accident at work passing by GF for life-saving awareness a particular valve and also acts as a Water pollution in purchasing. Emergency!
4th
is particularly noted that most of the offenses and protective laws to § 823 para 2 BGB.
That is, the manager, who has committed such a crime, can also be made to civil damages claim. So he can - even on a charge of the prosecution - are punished by the criminal court by a criminal conviction and the civil courts - even to a complaint by the victim - be sentenced to pay damages.

II relevant to the manager three groups of offenses

Group 1: General offenses. These are criminal acts, die sich an die Allgemeinheit richten; dazu gehören u.a.: Diebstahl (§ 242 StGB), Unterschlagung (§ 246 StGB), Betrug (§ 263 StGB), Untreue (§ 266 StGB). – nachfolgender Abschnitt III -
Gruppe 2: Straftatbestände, die sich an die GmbH als Unternehmerin richten, wobei jedoch gem. § 14 StGB den Geschäftsführer die strafrechtliche Verantwortlichkeit trifft. – nachfolgender Abschnitt IV -
Gruppe 3: Straftatbestände, die sich direkt an den Geschäftsführer richten. – nachfolgender Abschnitt V –

III. Allgemeine Straftatbestände
Es werden in diesem Rahmen nur für den Geschäftsführer besonders wichtige Straftatbestände be treated.
first Infidelity
In this group the most important for the manager's infidelity offense (§ 266 StGB).
Penal Code § 266 distinguishes between two cases of infidelity:
abuse: The offender abused a power granted to him to dispose of foreign assets.
example: In dealing with the GF may represent the LLC without restriction. However, he disregarded it internally by statute or contract of employment restrictions imposed on his authority to act, he may meet the abuse offense of embezzlement.
treachery event: the perpetrators violated a duty it manda-away, foreign property interests exercise, and adds this one, whose financial interests are perceiving it, disadvantages.
typical example is the acceptance of bribes by the manager, without pay over to the LLC.
too arbitrary withdrawals against the cash position of the GmbH can elements of the crime of embezzlement. The same a profit-taking due to an incorrect balance.
In the relevant literature and are continuously published numerous convictions punishable with more examples CEO behavior.

is a special set of circumstances is § 266a of the Criminal Code of infidelity, which the withholding and embezzlement of wages is punishable. This includes in particular the non-payment of the employee contributions to social insurance.
second Key findings
injury has brought here in 1990 handed down the "Leather Spray verdict" of the Federal Court.
Indicted were all directors of a GmbH for premeditated grievous bodily harm. The GmbH produced a leather spray. It became more frequent complaints from consumers, which were on the application of the remedy massive health damage occurred. Nevertheless, the funds are not withdrawn from the market as well as warnings-on packages were not appropriate. The Federal Court confirmed
in the revision process, the land court condemnation of all directors of the company for intentional grievous bodily harm and stated in his verdict the following principles to:
a) No manager may claim that he is not responsible for product safety was that it must act in the management as a whole.
b) That an authority, eg. Federal Health Office has not intervened is sovereign, no relief for the management dar.
c) The Board is committed to continuous product monitoring, including the collection and analysis of incoming damage reports heard.
d) The Board is committed to improving the instruction manual for a product and the consumer always give information on the potential misuse (eg use only outdoors).
e) in acute danger to life and limb must implement emergency management measures, including each individual director is obliged, if necessary even against the will of the overall business management. Conflicting interests instructions does not relieve the manager in such cases.
third Bankruptcy crimes are
insolvency offenses
• § § 283, § 283a of the Criminal Code (Bankruptcy)
• § 283b of the Penal Code (violation of Accounting obligation)
• § 283C of the Penal Code (creditors favored
• § 283d StGB (debtor-favored)
A natural person who has been convicted of a bankruptcy crime under § § 283 to 283d Criminal Code, for a period of five (5) years since the force of law the appeal is not managing a limited company to be.
This crime can make not only GmbH managing director, but also officers, members of partnerships and sole traders guilty.
's example, if a sole trader failed because of insolvency and he due to bankruptcy, according to. § 283 StGB been convicted is then it can not be for five years director of a GmbH.

It is every entrepreneur, CEO, etc. recommended strongly the Penal Code § 283 (bankruptcy) to read once. In the crisis of a company, the risk is great that an attempt "by all means" to avert the calamity and fortune to rescue from impending bankruptcy pie. The following is reprinted
§ 283 of the Penal Code, to raise awareness of the topic. Attention should be drawn to paragraph 6: The act is only punishable if the offender has suspended payments or has been opened against its assets, insolvency procedures or the application to open (or the GmbH, see § 14 StGB!) mangels Masse abgewiesen ist.
Bei einigen Tatbeständen genügt bereits Fahrlässigkeit bzw. Leichtfertigkeit (vgl. Absätze 4 und 5).
§ 283 Bankrott
(1) Mit Freiheitsstrafe bis zu fünf Jahren oder mit Geldstrafe wird bestraft, wer bei Überschuldung oder bei drohender oder eingetretener Zahlungsunfähigkeit
1.
Bestandteile seines Vermögens, die im Falle der Eröffnung des Insolvenzverfahrens zur Insolvenzmasse gehören, beiseite schafft oder verheimlicht oder in einer den Anforderungen einer ordnungsgemäßen Wirtschaft widersprechenden Weise zerstört, beschädigt oder unbrauchbar macht,
2.
in einer den Anforderungen einer ordnungsgemäßen Wirtschaft manner contrary to loss or speculation or arbitrage transactions in goods or securities received or consumed by wasteful spending, excessive play or bet amounts or guilty, is third

goods or securities purchased on credit, and they or the products made from these items sold well below their value in the requirements of a proper business manner contrary to or otherwise emits
4th
rights of others or feigning fictitious Rights recognizes
5th
trade books, whose leadership he is obliged by law fails to perform, or keeps or changes that the examination of his financial status is complicated,
6th
trade books or other documents, is committed to keeping by a merchant to commercial law, before the expiry of the existing retention periods for records shall report creates aside, hidden, destroyed or damaged and difficult track of his financial status,
7th
contrary to commercial law
a)
sheet should draw up that list is made more difficult on his financial status, or
b)
it fails to establish the balance of its assets or inventory in the prescribed time, or
8th
in a anderen, den Anforderungen einer ordnungsgemäßen Wirtschaft grob widersprechenden Weise seinen Vermögensstand verringert oder seine wirklichen geschäftlichen Verhältnisse verheimlicht oder verschleiert.
(2) Ebenso wird bestraft, wer durch eine der in Absatz 1 bezeichneten Handlungen seine Überschuldung oder Zahlungsunfähigkeit herbeiführt.
(3) Der Versuch ist strafbar.
(4) Wer in den Fällen
1.
des Absatzes 1 die Überschuldung oder die drohende oder eingetretene Zahlungsunfähigkeit fahrlässig nicht kennt oder
2.
des Absatzes 2 die Überschuldung oder Zahlungsunfähigkeit leichtfertig verursacht,
wird mit Freiheitsstrafe bis zu zwei Jahren oder punished by a fine.
(5) Who in the cases first

of paragraph 1, No. 2, 5 or 7 is negligent and the indebtedness or the threatened or actual insolvency does not know or at least negligently
second
of paragraph 2 in connection with paragraph 1, No. 2, 5 or 7 is reckless and over-indebtedness or insolvency of at least recklessly caused
is punished with imprisonment up to two years or a fine.
(6) The offense is only punishable if the offender has suspended payments or opened against its assets, insolvency proceedings or the opening application was dismissed for lack of assets.

IV offenses that are directed to the GmbH as a businesswoman, but according to. § 14 StGB the manager to the criminal liability shall

These include in particular environmental crimes iS § § 324 to 330d of the Penal Code and the offense of § 266a of the Criminal Code (withholding of social security contributions) fall.

V. offenses that are aimed directly at the GmbH's

not the penal code, but the Companies Act provides in § § 82, 84 and 85 GmbHG specific offenses, which can commit only a GmbH managing director.
first False information in establishing the GmbH and capital (§ 82 GmbHG)
is punishable under § 82 GmbHG, who as managing director in the application to the commercial register false information about
the acquisition of capital contributions (eg identity of
transferee)
• the power of capital contributions (eg description • as a cash contribution although it is a kind)
• the use of funds (eg false indication of the formation expenses)
• special benefits (eg, the manager fails to mention that he received in settlement from the company's assets a special fee)
are especially dangerous here misstatements due to a hidden Cash, and the concealment of pre-pollution in the assets. Even the manager, who fails to mention that he because of a bankruptcy crime criminal record and is therefore unsuitable as a personal manager, is liable to prosecution.
are made negligently or innocently false information, so the manager shall, after the discovery of the inaccuracy of the duty to immediately corrected, otherwise it is liable to prosecution for failure.
second Insolvenzverschleppung
§ 84 para 1 No. 2 represents the GmbHG Insolvenzverschleppung punishable. The manager has acc. § 64 para 1 GmbHG the obligation, at the opening of insolvency or indebtedness insolvency proceedings applied for.
This is a pure omission crime that can be committed negligently.
third Failure to display acc. § 49 GmbHG that half of the share capital is lost
Insolvenzverschleppung That is punishable know well each manager. Many managers, however, is unaware that according to the same penalty provision, and in the same way - (!), See § 84 paragraph 1 No. 1-the manager makes an offense if he fails deliberately or negligently, the shareholders a loss view of half of the share capital.
4th Injury
of confidentiality is punishable by § 85 GmbHG who illegally as a director or former director an industrial or commercial secrets passed on to any third party without authorization or recovered in enrichment or intent to cause damage.
The act, however, pursued only on the request of the Company.

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dismissal of the manager

No other further employment of a dismissed manager
CEO employment contracts are usually the only employment as Managing Director to content. An activity below the organ level is typically not agreed. Concludes the Federal Court that dismissed Managing Director, in principle, has no right to continued employment in a similar senior position, unless the employment contract provides for such employment oppor-sensitivity expressly.


BGH from
11.10.2010 - II ZR 266/08

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liability CEO

any liability of the manager in accordance. § 43 GmbHG is possible even if the order has not yet been registered as a managing director in the Commercial Register.
(See BGH NJW 1994, 2027).

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know the time between Christmas and New Year

The last days of the year are always characterized by a very special atmosphere. The Christmas festivities have subsided and there are before New Year's Eve and New Year. It is a time to come in the most people to rest, spend in the company of loved ones, and pass the Past Revue can. Man erinnert sich vielleicht an die Kindheit, and die Dinge, die man gerne getan hat, was einen überrascht hat, wie Weihnachten gewesen war und welche Geschenke man bekommen hat. Vor allem aber sind die Gedanken auch bei den lieben Menschen, die nicht mehr unter uns weilen. Ein Blick ins Familienalbum lässt Gefühle wieder hochkommen, die das ganze Jahr über schlummerten. Es ist eine Zeit, die sentimentaler ist, als jede andere im Jahr. Und das ist auch gut so.
Man erinnert sich and die guten Vorsätze, die man beim letzten Jahreswechsel gefasst hat und man sieht mit einem kritischen Auge auf Soll und Haben, das, was daraus geworden ist. Dabei bemerkt fast ein jeder, dass nicht alles, was man sich vorgenommen hatte auch in Erfüllung went. Some things were mere pipe dream, little or no thought, another could not be fulfilled due to unexpected twists of fate and then another turned out to be less significant than was originally. However, the positive should not be forgotten. Yet some lucky cases have occurred, some has developed far better than was thought, and often has one or the other, a great pleasant surprise to experience.
Then again, the thoughts are also with the world and the people it is not as good as one's self one regrets it and wishes that the world is a better feel, and herself helpless, and thinks nichts tun zu können. Manches Gebet wird gesprochen, doch glaubt man selbst nicht dran, dass es erhört werden könnte, zumindest hat man das Gefühl, dass in der Vergangenheit nur allzu viele Gebete auf ein offenes Ohr beim Höchsten trafen. Natürlich wissen wir im Grunde es besser, doch vermögen wir nicht zu bemessen, wie sich die großen Dinge im Generalplan Gottes verhalten und deshalb erscheint uns die Welt oft sinnlos und ohne Ziel. Wenn ein Mensch von einem rein naturalistischen Weltbild ausgeht, dann ist das Leben fürwahr absurd, richtig und falsch, Wahrheit und Lüge sind dann völlig relativ und vom weitest möglichen Standpunkt aus, macht im Grunde keine Sache irgendeinen Sinn. Nur allzu oft haben Wissenschaft und Philosophie versucht uns diese traurige Weltsicht schmackhaft zu machen – glücklicherweise ohne Erfolg. Und so mag es auch in Zukunft so bleiben.
Die Zeit bis zum 31. Dezember ist oft auch wie eine leere Periode, in der der einzelne sein eigenes Leben hinterfragt. Zwischen reichhaltigen Mahlzeiten und Besuchen bei Verwandten und Freunden, schleicht sich das Gefühl der Unzufriedenheit ein, die im Alltag aufgrund der großen Hektik kaum merkbar ist, da sie überdeckt wird durch die vermeintlichen Notwendigkeiten des Lebens. In Wahrheit sind diese oft nur eine Flucht vor der Realität. Es gibt eine Art Faulheit des Geistes, die sich in übergroßer Aktivität zeigt. Gerade die Fleißigsten und Aktivsten, sind zuweilen die faulsten People. What I'm saying? Who takes the time to rest, especially in these days to wonder, "Who am I?", "Where am I?", "Where am I going?" Or "What is the meaning of my existence," knows exactly what I write here.
"Producing more and consume less," which I recommend for the new year. Anyone who consumed only (we have all been brought up to this behavior) is dependent and has less and less control over his life. The very prosperity of our society has in many parts of the population (especially in much of the Jungend) led to disaster. It is a paradox, but just because of the wealth has come for many of us the chance lost. True happiness comes from the fact that you achieved something that you are something, not because you have something. Freedom is in large part is to receive not only as a child, but to give in particular. And that's what I mean by producing. This involves all areas of life from the private to the professional. produce something, to do something for others, concealed a satisfied not only with a sense of satisfaction and a sense of his own existence, but it gives one more freedom and therefore, it was not, even more power. However, a power that can not be built out to dominate others, or more to have but to be more and that kind of power makes the world a better place.
If one is moody or even depressed, then there is nothing better than once in sight of the individual person and to do something for others. Concentration on themselves increasingly negative mood even more. The positive is then only by looking after the other, the fellow-man. This is not just the message we have Christmas once a year, but they should be in our hearts every 365 days present. be
May the year 2011 for all people a good year, a year that people find more to himself and realized the good to which we are all capable of!

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manager pilot

often try managing bankruptcies and layoffs, thus averting the "end" of the company, by all means. "

, especially in small and medium-sized independent sub-contractors "are the times now so hard that many believe is often to be able to hold during the crisis only with marginal means of water".
"eighth early on turbulence and collect time a pilot on board."

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bankruptcy proceedings

Federal

09/23/2010

Case IX ZR 242/09




GESO; KO § 86; Insolvency Act § 66
The bankruptcy process has a newly appointed administrator to dismiss the administrator is not entitled to the grant of a ( partial) final bill .*)
BGH, Judgement of 23.09.2010 - IX ZR 242/09
Previous:
LG Stendal, 17.12.2009 - 22 S 71/09
AG Stendal, 27/05/2009 - 3 C 1038/08

in the case

...

The IX. Civil Division of the Federal Supreme Court hearing on the 23rd September 2010 by the presiding judge, Dr. Ganter, Judges Raebel, Prof. Dr. Kayser, Dr. Gehrlein and group


hereby:

The appeal against the verdict of the Civil Chamber of the Landgericht Stendal 2 of 17 December 2009 is rejected at the expense of the plaintiff.

By law


event

1 The defendant was a manager in the bankruptcy proceedings against the assets of the FV. By order of the bankruptcy court on 25 April 2006, he was dismissed from office and ordered the plaintiff to the new manager. The defendant gave the plaintiff range of documents. put to the request by the applicant, a final bill for its administrative work, but after he came not.

2 remained on presentation of a final bill for its administrative work, is made from a revenue and expenditure account, a balance sheet and a final report, direct action in the courts without success. The Court of Appeal approved revision pursued by the applicant on his request.


Grounds

3 The revision had no success.


4 1 The appellate court stated: The bankruptcy order can not see any requirement of the recall liquidator Granting of a partial final bill against third parties. Such obligations are also not a recourse to the provisions of the bankruptcy or insolvency law. While it was recognized that the dismissed manager is required, under § 86 and § 66 para 1 KO Insolvency Act, to create a final invoice. This obligation exists only with respect to the meeting of creditors and the court, not against the new manager. That would only encourage supervisory action of the court. It concluded that neither through the application of law or by analogy a right of action for the new manager will be concluded for the full enforcement proceedings. It is neither a plan anti-loophole, you can still there is a need for a right of action for the new manager. Such could not be from § 259 BGB, the principle of good faith (§ 242 BGB) or derived from § 666 BGB.


5 2 These statements hold legal examination.

6 a) The bankruptcy order contains no provision that would oblige a dismissed manager to put on his undertaking to the following account manager. It is limited to at the end of bankruptcy proceedings, to demand the distribution of producing a final report (§ 18 para 4 GESO) and the meeting of creditors and the creditors' committee given the right to demand more widely reporting and accounting (§ 15 paragraph 5, sentence 2 and § 15 paragraph 6, sentence 2 GESO). It follows from the claim, as well as the review admits derive not.

7 b) Contrary to the view of the appeal is a claim by the new manager of accounting by the dismissed manager is also not an appropriate use of standards of bankruptcy or insolvency policy, for there are neither the prerequisites of a law immanent nor those of a law of increasing development of the law before (see Larenz / Canaris, Methodology of International Law, 3rd edition, p. 191 ff and p. 232 ff). The question is already if the bankruptcy order, if they have a claim of the new manager of accounting does not regulate, even incomplete, is whether in view of their own settlement plan or the overall legal system, or if to exclude such a claim. In any event, contains neither the bankruptcy nor the bankruptcy order is a regulation, the conclusion, justified the legislature in the case of a statutory scheme establishes the issue in the bankruptcy procedure, a claim the new manager of accounting, or which would be incompatible with universal notions of justice and child rights principles would appear to deny such a claim the new manager (See the criteria BGH, Judgement of 20 January 2000 - IX ZR 58/99, BGHZ 143, 332, 334 ff; December 14, 2006 - IX ZR 92/05, BGHZ 170, 187 Rn and 14 f. 19 f).

8 aa) According to § 66 para 1 of the Insolvency Act has put to the termination of his office manager at a general meeting statement. A similar undertaking normalized § 86 sentence 1 KO. The duty applies and was recognized for the premature removal Administrator (Insolvency Act to § 66: BGH, decision of 14 April 2005 - IX ZB 76/04, ZIP 2005, 865, 866, 10 November 2005 - IX ZB 168 / 04, ZIP 2006, 93; Jaeger / Eckardt, Insolvency Act, § 66 Rn 9;. MünchKomm-InsO/Nowak, 2nd ed § 66 para 3;. FK-InsO/Kind, 5th ed § 66 para. 2; Uhlenbruck, Insolvency, 13 , § 66 para. 24 f; HK-InsO/Eickmann, 5 , § 66 para. 16; to § 86 KO: Kilger / Schmidt, bankruptcy laws, 17 , § 86 KO's note 1a; Kuhn / Uhlenbruck, KO, 11 , § 86 para. 2; Jaeger / Weber, KO, 8 , § 86 para. 1). If he does not fulfill this obligation, the insolvency or bankruptcy court against the administrator of a financial penalty set (§ 58 para 2 clause 1 Insolvency Act, § 84 para 1 sentence 1 KO, BGH, decision of 14 April 2005 - IX ZB 76/04, supra; Jaeger / Eckardt, supra para 21;. Uhlenbruck, supra para 25;. Eickmann, supra; Weber, supra). The other parties to the proceedings, and the new manager can inspire such supervisory measures. A legally enforceable right to their own accounts, the new manager does not.

9 bb) the scope of the Bankruptcy Act, contrary to what the revision of § 86 clause 3 KO otherwise. According to this standard, the subsequent managers had the right to object to the accounting manager of the recall raised. This stood in relation to the provision in § 86 clause 4 KO, after which the bill was accepted as if the date of the creditors' meeting no objections were raised. With the ability to raise objections, the new administrator could thus prevent the discharge of the previous administrator and obtain possible compensation claims. There is no enforceable right to financial reporting did not follow it. For this was no compelling need. Put the old administrator account does not, he could not relieve.

10 cc) is entitled to the new manager after the bankruptcy and the bankruptcy order is not enforceable claim against the accounting manager recalled, may be one can not also included in the scope of the bankruptcy order. If all of the recalled the administrator as a dismissed bankruptcy or insolvency the creditors against the Rechungslegung required. Whether such a duty manager with oversight of the recall measures of the bankruptcy court would be enforceable, may be left (the bankruptcy order does not provide for coercive measures, the Senate has left open whether the provisions of the bankruptcy and insolvency law are far mutatis mutandis, see BGH, Judgement of 27 April 1995 - IX ZR 102/04, ZIP 1995, 932 , 934). A lack of duty of the manager can dismiss any case be taken into account in setting his compensation and result in a claim for damages. The information interests of creditors can be satisfied by the new manager.

11 c) A claim of the plaintiff on accounts by the defendant also does not arise from standards or principles of civil law. Against the relevant observations Court of Appeals does not turn the revision. You are not objectionable from the viewpoint of the Audit Court.

12 d) The Court of the Senate is entitled to in the scope of the bankruptcy order the new administrator a claim against the former manager of access, if, on certain information concerning the current procedure is dependent (BGH, Judgement of 4 December 2003 - IX ZR 222/02, ZIP 2003, 326, 328). Such a claim is not the subject of the present, aimed at accounting action. The applicant seeks the grant of a non-specific, only the defendant's potential as a former administrator access, but a comprehensive and formal composition the mass and the former manager of revenue and expenditure and his other actions. That such special accounts, presupposed in the documents submitted and not visible to the defendant only available knowledge is not claimed by the plaintiff.