Module 123 min2753 wordsFree — no account
The company-law route: hive-down under the Transformation Act or formation by contribution in kind
Dated official sources, and the contents this module links to · 1 section
Official sources
- UmwG § 152 Absorbing or new entities — verified on September 23, 2026
- UmwG § 123 Types of division — para. 3 hive-down — verified on September 23, 2026
- UmwG § 131 Effects of registration — verified on September 23, 2026
- UmwG § 135 Rules applicable to division into new entities — verified on September 23, 2026
- UmwG § 136 Division plan — verified on September 23, 2026
- UmwG § 17 Annexes to the filing — para. 2 closing balance sheet — verified on September 23, 2026
- UmwG § 58 Report on formation by contribution in kind — verified on September 23, 2026
- UmwG § 156 Liability of the sole trader — verified on September 23, 2026
- UmwG § 157 Time limit on liability — verified on September 23, 2026
- UmwG § 159 Formation reports and formation audit — verified on September 23, 2026
- UmwG § 160 Filing and registration — verified on September 23, 2026
- UmwG § 214 Possibility of a change of legal form — verified on September 23, 2026
- GmbHG § 5 Share capital; shares — paras. 1 and 4 — verified on September 23, 2026
- GmbHG § 7 Filing of the company — para. 3 — verified on September 23, 2026
- GmbHG § 8 Content of the filing — para. 1 nos. 4 and 5 — verified on September 23, 2026
- GmbHG § 9 Overvaluation of contributions in kind — verified on September 23, 2026
- GmbHG § 9c Refusal of registration — verified on September 23, 2026
- BGB § 415 Agreement between debtor and assuming party — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Minimum share capital of the new GmbH (§ 5(1) GmbHG) — 25,000 €
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.