Krzysztof PaluchDer Gläubigerschutz anlässlich der grenzüberschreitenden Sitzverlegung einer geschlossenen Kapitalgesellschaft zwischen Deutschland und Polen

About this book deutschenglish

The cross-border mobility of closed corporations is associated with many dangers for creditors. For example, the domestic business address of the branch of a foreign company cannot be determined because the branch is often not entered in the commercial register. One may dispute the validity of contracts with foreign companies because the scope of authorisation of the representative acting on behalf of the foreign debtor is unclear. It is also difficult to assess the standards of creditor protection during and after the cross-border conversion. Krzysztof Paluch identifies risks of the cross-border mobility of companies between Germany and Poland on many levels and provides concrete approaches to solutions de lege ferenda. The insights gained can be transferred beyond the German-Polish relationship to relationships with the other EU Member States. Furthermore, he formulates legislative proposals for the implementation of the Mobility Directive RL (EU) 2019/2121, which provides the legal framework for cross-border conversions. In doing so, he focuses on creditor-protecting aspects. Finally, the standards of creditor protection in both countries are compared on the basis of concrete criteria (capital maintenance, piercing the corporate veil, disclosure obligations for annual financial statements, rules on disqualification of directors, publication in the register and insolvency regimes). The German, Polish and European legislators are thus given new impulses to revise the current law.

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