Accretion
As accretion of the (rem) process is known in which a Gesamthänder from a total hand joint is eliminated and the ratio of the total community hand the remaining Gesamthändern "grows", that this falls proportionally.
In practice, the accrual plays a role in inheritance law and corporate law in the private (commercial) companies because they are jointly owned: in the GbR , the OHG and the KG . Examples of common cases of buildup are
- in inheritance law, the acquisition of part of the inheritance or of a legacy item by a co-heir or co- legatee , which occurs because one of the other co-heirs or co-legatees was unable to acquire the portion intended for him ( § 2094 , § 2158 BGB);
- In company law, the transfer of joint rights of a resigning shareholder in the company's assets to the other shareholders in the company under civil law according to Section 738 BGB, if the articles of association provide for the continuation of the company among the other shareholders in the event of departure. The outgoing joint handler receives a compensation claim under the law of obligations against the remaining joint handlers. If there are currently only two partners, the accrual due to the departure of the first partner leads to the termination of the civil law partnership, which requires a minimum of two partners.
- The associated with the accrual total universal succession is in corporate law, particularly in the "GmbH & Co KG" often used for conversions by law, outside the Transformation Act , used (so-called Anwachsungsmodell ). In particular, this can be done in such a way that a GmbH, as general partner, does not hold any economic shares in the company or no longer holds them (i.e. essentially had a management and liability function) and then leaves the company, which terminates the company and the business falls to the limited partner, who remained, so to speak, in an intermediate step as the only partner, which is directly connected with the termination of the company. With the accrual, book values are generally adopted. a. Loss carryforwards are lost.
Individual evidence
- ↑ Hopt in: Baumbach / Hopt, HGB, 33rd ed. 2008, introduction from Section 105 Rn 22.
