
Liability for non-performance of the share capital
The partner of a GmbH is liable for the performance of the share capital. The contribution to the cash foundation, i.e. the payment of a cash amount of at least € 25,000, must be made by the partners of the GmbH. If the partner does not make the agreed contribution or does not make it in full, he is liable to the company for the remaining amount. The same principle applies to contributions in kind. Contributions in kind can be certain items such as machines or real estate. If the contributions in kind have an objectively lower value, the partner must pay the difference.
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