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The right kind of humor

When it comes to humor, we can observe it among people rather different forms. The way of laughs and even more so, what things make him laugh, give a profound insight into the mindset and the belief of the person. One can recognize the nature of humor, many of the mental health of a person. I have on this blog often written about the state of "normal", adapted citizen and my readers it has also known that these people for me "sick" believe, not in the sense that they necessarily require treatment, but such that they do not reach their full develop potential, since this too much in the way of. In this respect, I consider everything as a "pathological", which is contrary to what Abraham Maslow called "self-realization."

Many people, even the majority, it is love, there to hear jokes based on it, that a particular person or a whole group of people as over-represented or failed. Many jokes are hostile nature and based on the fact that someone else is injured. It's amazing how many jokes built on it that someone can feel superior to others (usually the joke teller himself and his listeners). Not infrequently, even in circles of those who mock this "superiority" celebrated. This behavior clearly points to a lack of character, no one who respects the dignity of man in full would be another humiliating, even not, if he has clumsily, or in some cases, truly stupid behavior.
are also many jokes also represent a rebellion against the authority dar. term, it is usually those which oedipal or dirty nature are precisely the sexuality and everything linked is just the most intimate area of \u200b\u200bhuman life it is often shamelessly exploited and dragged through the mud. ("Lord of jokes," etc.). No wonder so many people feel embarrassed about it.

Der wirklich gesunde Mensch hingegen pflegt mehr den Humor des Philosophen, der sich eher über die Menschheit im allgemeinen oder auch über sich selbst lustig macht, ohne dabei masochistisch zu sein oder die Rolle eines Clowns zu übernehmen. Der Witz eines Gesunden gleicht mehr einer Fabel oder eine Parabel und reicht über den Gewöhnliche des Lebens hinaus, behält sich dabei aber immer eine gewisse Leichtigkeit, die den wirklich großen Philosophen auszeichnet, der selbst über seine eigene, zutiefst vertretene, Weltsicht noch schmunzeln kann (es versteht wohl von selbst, dass Nietzsche oder Schoppenhauer nicht zu dieser Art von Philosophen gehörten). Es ist der gesunde Witz einer, der die Menschen eint und nicht entzweit, of a sense of connectedness produces and plays not a group or individuals against each other. Jokes that do not violate the. Healthy people are rarely causes of popular songs, steps jokes, joke books, or the humor, the laughter, are attracted.

I personally also the "Jewish" joke think is a very healthy, especially those who are in Vienna in the late 19 and at the beginning of the 20th Century had emerged. The Jewish community has always been distinguished by the fact that the joke as a means of coping with life began and so many serious stories made more bearable, and the whole so that no one was really hurt (apart of very reactive people who already can not bear the slightest allusion to his own person). An example of a Jewish joke: "What is the difference between a Jewish mother and a terrorist? - With a terrorist you can negotiate "or" A poor Jew begging outside a church on Sunday. Nobody gives him something because he is a Jew and all recognize this clearly. Then he pulls a piece of paper from his pocket, holds it to his chest and suddenly give him the money churchgoers, so that his hat was soon filled to bursting. What did the note say? - `I take no money from Jews'". In

psychologists are of the opinion die nicht selten vertreten wird und ich selbst halte sie bis zu einem gewissen Grad für zutreffen, dass die Befreiung den Menschen über das Lachen führt. Lachen ist eine hervorragende Art sich von seelischem Druck zu befreien. Wer lachen kann, der ist schon auf dem Weg der Besserung. Es ist sogar erwiesen, dass lachen dazu beitragen kann nicht nur die subjektive Lebensqualität zu steigern, sondern auch die physische Gesundheit.

Es gibt allerdings auch entartete Formen des Lachens. So existieren Gruppen, und das war über eine gewisse Zeit hinweg sogar ein Trend, die sich trafen und absichtlich Lachorgien veranstalteten, um sich besser zu fühlen. Manche glauben sogar, sie könnten sich ihre Lebensprobleme, in machen Fällen even bad depression, "weglachen. But about such things does a reasonable person not to worry too.

But laughter can also be very dangerous, especially if you are in the wrong place and the wrong time. It is typical of dictatorships, and all the people who use others as objects or use to satisfy their own desires for power, do little hated then, as the jokes are made about them. Power is being attacked very often by humor. In ancient China the Emperor procured this respect, that all those who laughed at himself did not hesitate to kill a second. Sun Tzu, the author of the famous "The Art of War," the emperor himself gave a demonstration in which he showed how one must give respect to disobedient soldiers. He did take to the women of the imperial harem in a military fashion statement and issued the relevant orders, as began the concubines who had been chosen as the leader of women to laugh, (they were the favorites of the emperor) instead of like soldiers behave, let Sun Tzu these executions. From the moment none of the harem has more laughs and unconditionally obey all commands.

Today we have, in the event that we have ridiculed the policy and those in power do not make such consequences to be expected. But the resentments that are generated by no small - we can not deceive us. Therefore, Robert Greene, in his bestseller "The 48 Laws of Power" is also the first of these 48 laws that entitled "Never place the master into the shade" is selected. Even more than most to put in the shade, the satire, the joke is on him, tearing a faux pas, the little one is forgiven, whether in private or in a professional and political fields. On the other side is also true that people laugh about but cabaret artists and comedians, but as that's enough to raise those not even in powerful positions. Comedian remain throughout their lives in gewisser Weise „Verlierer“, Humor und Autorität sind nicht selten Gegensätze und, wenn einer Macht erlagen will ist Humor nur in homöopathischen Dosen zu verbreiten. In erster Linie hat man dabei ernsthaft und würdevoll zu sein. Würde und Humor sind ebenso Gegensatzpaare und beide zu vereinen ist nicht leicht. Am besten konnte wahrscheinlich Abraham Lincoln beide vereinen. Seine Art von Humor war niemals verletzen, er bestand nicht darin eine Überlegenheit darzustellen, kam nicht aus der unteren Schublade und ließ nicht einen anderen den Preis für das Amüsement bezahlen. Solche Menschen sind jedoch sehr selten und vom durchschnittlichen, das heißt, dem „normalen“ Menschen, werden diese Menschen with "philosophical" Humor often regarded as cold and sober. It is deep rooted in her sense of humor in nature and does not focus on superficiality, so usually it is like this even repelled. The ordinary man keeps the healthy contemporaries mostly humorless for little, because he does not laugh, "what are all laughing."

I would still give a small example of a joke, which I consider to be healthy: a man says: "I do not know what people always have. Chinese but can not be that hard. In China, there already are discussing the little children. "

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Revolution!

In the last few days and weeks the world has banned the Arab world, primarily to North Africa, looked. have regimes that exists for decades, seemingly stable, have disappeared almost immediately and made a future course that is for all of us only in the making and no one can say at this stage how things will develop. Beginning of February is President Mubarak, who has ruled Egypt for 30 years authoritarian (and the state of emergency since the assassination of Sadat never picked up), forced to resign. But what the future looks like, is still uncertain. The West is hoping for a democratic change, but he should in the not so sure. We must never forget the imponderables that are a typical characteristic of a revolution in mind. It was unwise of the European Union not to relate the time being no clear position. Finally, we know from history that what is not among those who are in a revolution that such a start, but those who quit. That was over 200 years ago so with the French Revolution. It was not the States-General, not even the radical and not even the moderate Jacobins, the Revolution finally ended, but the General Napoleon Bonaparte. But who would have more than a few years before he took office Consul und kurz darauf als Kaiser der Franzosen, vorausgesehen. Nein, in solchen Zeiten ist es ratsam sich zurückzuhalten, zu beobachten und seine Schlüsse zu ziehen, die vorerst geheim gehalten werden sollen (als gute historische Beispiele dienen Talleyand und Fouchè).
Die arabische Welt hat in den letzten Wochen sicher erfolgreich eine Befreiungsschlag gewagt, der in absehbarer Zeit auch zum Ende des libyschen Regime unter Gaddafi führen wird – das ist nur noch eine Frage der Zeit. Doch was kommt danach? Das ist die Frage, die für die Menschen außerhalb der Region das Entscheidende ist. Libyen lieferte bisher 1,6 Mio. Barrel Rohöl pro Tag. Das ist beträchtlich, doch auch ein Totalausfall des Landes ist für die Welt manageable (the daily consumption of the world is currently about 88 million barrels) though some local energy suppliers could not make irrelevant (OMV covers about 10 percent of its oil from Libya, which has been currently reduced to virtually zero). The oil price has tightened properly in the last day and now stands at just under 110 per dollars a barrel. In 2008 he stood in oil prices (mainly due to speculation and even before the financial crisis) to almost 150 dollars). If the crisis spread to Saudi Arabia, the world has a huge problem. Currently this is not to be feared, even in Iran there are still no signs of Volksaustand, only Yemen and Bahrain, it revolts However, the relative was resolved peacefully, or seem to be under control.
is the longer term, however, to expect great unrest throughout the Arab world and it would be an illusion of the West, if he believed that the world would agree to a procedure as before. In particular, the U.S. will have to cut back, and the European Union will cease to have no more of that weight in the world, as they previously enjoyed. It is to be welcomed in general, if the local populations show a stronger and beyond a global dominance. A globalized world in itself is not bad, but it should be something like power centers do not provide. Local Control is extremely important in a world that grows more and more together, and there is particular care to ensure that there is never a "world government" or a "world religion" there. While this may sound both seductive, but as a result of which the world would perish.
Another question that arises for me in the observation of the Arab peoples in these days, is that if this fighting spirit, this commitment vorhandne still among the nations in Europe and America would be. If the Europeans and the Americans stand up for their rights today, such as we have seen among people in the Middle East right now? I'm here so my Zweifel. Eine Abstumpfung, eine Stupidität schein eingetreten zu sein, die ein derart kraftvolles Vorgehen nicht mehr als allzu wahrscheinlich erscheinen lassen. Ich hoffe zutiefst, dass ich mich mit dieser Ansicht irrt! Die Zukunft wird uns viele Dinge offenbaren, die uns heute noch völlig unvorstellbar erscheinen. Nun ja, wir werden alle noch große Augen machen, davon bin ich überzeugt!

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God, the sun of the people of the future tasks

Viktor Frankl, der große österreichische Psychiater und Kenner der menschlichen Seele meinte es gäbe drei Dinge, mit denen jeder Mensch in seinem Leben umzugehen habe, ob es ihm nun gefalle oder nicht. Das erste diese Dinge ist die Schuld. Was sie für uns bedeutet, what value we confer on it and how we try to overcome. The second is the suffering and the explanation we have for it, especially when it ourselves in life or the life of a dear one happens. The third thing is death, the certain end of our earthly existence. All three are derived from a different question, namely to God. Like it or not, each was raised this question, it is not culture-and time-dependent and occurs in people all the way out by itself from its own nature. The reason is because God is not a human invention but an objectively existing entity, a person who planted in the heart of every human being himself has, so that anyone who seeks him sincerely and with a pure heart can see, too.

but I want to take up a completely different subject which is integral in connecting with the Creator and that is the growth of man. That the growth of people far beyond the physical realm is to deny no thoughtful man, so is just after the physical development reaches a climax, he begins the emotional, mental, and last and highest spiritual growth. It is this spiritual growth, which makes the people come first to full bloom, that connects the individual with the totality of creation and recognize him his place in it lässt. Sicherlich gibt es Menschen, die sich mehr der reinen Materie zuwenden oder auch dem mentalen oder emotionalen Bereich unserer Persönlichkeit. Doch je reifer einer wird, desto mehr wird die Sehnsucht des Herzens aufflammen, die sich nicht durch die Dinge der Welt befriedigen lässt. „Es gibt mehr Dinge zwischen Himmel und Erde, als sich eure Schulweisheit träumen lässt“, meinte Shakespeare und er wies damit auf etwas hin, das mit Worten nur schwer bis gar nicht, aber vom Geist des Menschen erfahrbar ist.

Welchen Vergleich könnte man wohl ziehen, der dem spirituellen Wachstum des Menschen entspräche? Mir ist dazu in den letzten Tagen das Bild von den Blumen und der Leben spendenden Sonne gekommen. Ohne the sun is impossible for a plant to survive. After the sun, they turn their instincts, and on some stems and sometimes on stems can see the location changes of the plants. Especially with houseplants that have spent their youth in a different place (such as a palm tree) you can see some bizarre turns of the tribe. Each time, however, the plant facing the sun, like a magnet, it is drawn to it and they would not have this mechanism, it would have ended their lives for a long time.

Some plants never see the sun directly, they know nothing of their existence guess, but that indirect experiences. Finally, there is always in the experience a contrast to the shade, otherwise there would not even that. The simple-minded plant may well think that there would be no sun and looks jealous or condescend to those who tell her about it, perhaps even fall into raptures if its heat and energy. In their arrogance they may even consider themselves as superior, although this view in the heart caused her great pain, she thinks he is but as a heroine because she has no illusions should surrender, as the others. How confusing can it be the ghost? How much can a man have ears but hear not, and my eyes do not see?

is because the sun is also the creator of man. Although he is not with the eyes sichtbar und manch einer mag sogar daran zweifeln, dass es ihn gibt, oder er ist gar so vermessen eine Überzeugung zu entwickeln er wäre überhaupt nur eine Erfindung von Träumern, doch wenn einer wirklich sein höchstes Potential entfalten will, dann muss er über den Bereich des Gewohnten, dessen, was „von dieser Welt“ ist, hinaus gehen und sich in den unbekannten Bereich des Göttlichen begeben. Obwohl es ein Sprung ins Unbekannte ist, so hat der einsichtige Mensch doch keine Angst, obwohl er nicht weiß, wohin die Reise geht, ist er doch zutiefst davon überzeugt, dass alles sich zum Guten für ihn findet, wenn er nur Vertrauen in Gott fassen kann. Der Glaube an Gott befreit den Menschen davon sich von the circumstances and the opinions of the other agreed upon. His desire is not directed for approval to the others, but to please the Creator, to accomplish that which is laid out in his heart and what he was born. Previously they had said to someone follow his vocation. Artists and sensitive people today know what it means. Rather than compare with others and meet their expectations met such a person only the expectations of God. As a result, this behavior means that the person develops its maximum potential, and like his creator, because he obeyed the commandments and "the right thing" rather than pleasing, to do what is pleasant or profitable.

goes Life is not about doing what feels good, what it feels like it's not about to follow his thoughts, not even attend to his wishes so. No, what one and only one to do the "right thing" even if it feels bad, even if you will have nothing to do with partout. That is, have discipline, to be honest not to follow the times and in the world but not of the world "to be. Who trusts in God, whoever inside it seeks finds not only him but everything else is given him to do so.

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resignation of the manager


The resignation a GmbH managing director ist nicht gesetzlich geregelt, dennoch müssen einige Dinge beachtet werden, damit die Amtsniederlegung wirksam ist. Die Tätigkeit eines GmbH-Geschäftsführers endet normalerweise aufgrund eines Gesellschafterbeschlusses über seine Abberufung. Daneben kann der Geschäftsführer aber auch von sich aus sein Amt niederlegen. Im GmbH-Gesetz ist die Amtsniederlegung eines Geschäftsführers allerdings nicht geregelt. Einer Entscheidung des Oberlandesgerichts Naumburg sind zur Amtsniederlegung eines Geschäftsführers nun folgende Grundsätze zu entnehmen:

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When historians turn to the past in order for the present and the future as accurately and truthfully represent and / or write your comments to do so, they face some difficulties in their way. One of these circumstances is to achieve the necessary sources. From many eras us are few and fragmentary sources. Most of the things that could serve as a guide, went in the whirlpool of time forever lost. Many things are therefore not accessible to us, because written records were rare and often write the witnesses could not or no desire to leave something for posterity large enough war. Medien wie Fotographie oder gar Film, sind erst in historisch jüngster Zeit aufgetaucht und unterliegen ebenso einem Verfallsprozess, wie alles Irdische.

Wenn nun aber der Historiker sich mit einem traditionellen Mangel an Quellen konfrontiert sah und sieht, wie wird es für zukünftige Geschichtswissenschaftler sein, die unsere Zeit zu Beginn des 21. Jahrhunderts werden zu beschreiben haben? Mangel an Information, an Daten und Quellen werden sie nicht zu beklagen haben. Es sei denn eine globale Katastrophe unvorstellbaren Ausmaßes würde größte Teile der menschlichen Kultur vernichten. Abgesehen von diesem Fall wird der Historiker der Zukunft von Datenmaterial geradezu erdrückt werden. Mehr als die Informationsbeschaffen the screening and selection to the fore. We are witnessing in our time all that the amount of data has become obvious that it is impossible to be any information on a specific thing to fear. But we still have the old mentality, especially to us for resources and hold them, as they were almost always seen traditionally. So it is with the information. It is still trying, even though we know rationally it better, as much as possible to acquire material. Of course this can not lead to success.

The task facing us all is the correct selection of available data. How we can do it as quickly as possible and provide easy access exactly the information we need without having to wear the uncomfortable feeling in my mind that we have overlooked something crucial, because we have stopped at a certain point the flow of information in order to remain employed do not last forever with a thing? It is to be expected, namely, that criticism is like to start at that point. There will always be some who will accuse us of not having this or that anxious to have this or that information neglected or not treated. There is probably no way to escape. And it should also not try.

is crucial to the proper valuation standard that is used as a standard gauge to good and bad, from inappropriate matching, true to be distinguished from false information. But not only the specialist is now faced with this problem, no also the ordinary layman is in a position to assess data, of which he has no idea, see sources before him, he does not know the judge. The prime example offered by the Internet. Here, anyone can publish his own thoughts and has potentially the whole world as an audience. Personal opinions are usually consciously or unconsciously, as the facts given, situated unverifiable allegations - of course with the aim of high reliability. There is a battle raging for our minds to our Spirit! People today feel alienated and overloaded. And to a large extent this goes back on the amount of data that we can integrate into their lives. The individual pieces of the puzzle can not be meaningful place in the overall picture of life. It is so done, as if truth were relative and subjective. But that does eliminate the truth. A relative and personal truth is no truth, but a mere opinion, an idea in your head, not even an experience!

This is one of the major tasks of the future: self-knowledge of each individual, develop an independent spirit, distinguished from the others and the world (the ever- tried their position to bring down), acceptance of the basic state of war in the world (especially the war of the spirit) and the ability to make razor-sharp judgments and defend against all opposition successfully - even if the only person in the world should be to determine who had a view!

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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
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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.