Introduction Act To The German Stock Corporation Act

Original Language Title: Einführungsgesetz zum Aktiengesetz

Read the untranslated law here: http://www.gesetze-im-internet.de/aktgeg/BJNR011850965.html

Introduction Act to the German Stock Corporation Act AktGEG Ausfertigung date: 06.09.1965 full quotation: "introduction Act to the companies act of 6 September 1965 (BGBl. I p. 1185), by article 4 of the law of April 24, 2015 (BGBl. I S. 642) has been changed" stand: last modified article 4 G v. 20.12.2012 I 2751 Note: change article 4 G v. 24.4.2015 I 642 (No. 17) textually evidenced by, edited documentary has not conclusively about the stand number you see in the menu see remarks footnote (+++ text detection from validity) : 1.1.1986 +++) (+++ requirements due to EinigVtr see AktGEG annex, not apply +++) (+++ official note of the standard authority on EC law: implementation of EGRL 43/2006 (CELEX Nr: 306 L 0043) cf. G v. 25 5.2009 I 1102 +++) Overview 1 section transitional provisions paragraphs 1-26 d 2 section application share legal regulations on companies with other legal form §§ 27-28 3rd section abolition or change law §§ 29-44 section 4 final provisions of §§ 45-46 input formula the Bundestag has decided with the consent of the Federal Council the following law : First section of transitional provisions § 1 share capital (1), section 6 of the companies Act applies not for corporations, whose subscribed capital and shares with the entry into force of the Stock Corporation Act does not on a principal amount in German marks are, as well as for joint-stock companies, after the entry into force of the stock corporation act in accordance with section 2 of the D-Mark balance sheet supplement Act of December 28, 1950 (Bundesgesetzbl. P. 811) lay their seat within the scope of the Stock Corporation Act. The currency that must be their capital and their shares, shall be determined according to the special regulations for them.
(2) public limited liability companies, which have been registered before 1 January 1999 in the commercial register, may designate the nominal of their capital and their shares in Deutsche mark. Zm 31 December 2001, companies may new are registered, whose subscribed capital and shares on Deutsche Mark denominated. Then joint-stock companies may be registered only, if the nominal share capital and shares in euro are known; the same applies to decisions relating to the modification of the share capital.

§ Remains valid minimum amount of share capital significantly, be adapted until then to the share nominal of the force since that time amounts of section 8 of the companies Act 2 minimum nominal value of the share capital for public limited liability companies, which have been registered or applied for registration in the commercial register before 1 January 1999 in the commercial register. The minimum amount of capital applies to subsequent start-ups according to § 7 of the companies act in force from 1 January 1999, which to convert the irrevocably fixed conversion rate in Deutsche mark to 109 l para 4 sentence 1 of the EC Treaty is in founding in Deutsche mark to which the Council of the European Union pursuant to article.

Shares may only be § 3 minimum nominal value of the shares (1) nor are issued according to § 8 of the companies act.
(2) shares of a company that has been registered or applied for registration in the commercial register before 1 January 1999 in the commercial register and registered up to December 31, 2001, may continue to be permissible nominal shares that are issued on the basis of a capital increase decision on one after the applicable until then, but only, if this is registered until December 31, 2001 in the commercial register. This only applies to all shares of a company. The nominal can be expressed irrevocably fixed conversion rate in euro 109 l para 4 sentence 1 of the EC Treaty also to the Council of the European Union pursuant to article.
(3) for companies, on the basis of one after December 31, 1998 were made application to the commercial register to be entered in the December 31, 2001 and whose share capital and shares pursuant to § 1 para 2 sentence 2 German marks are, apply to the Council of the European Union in accordance with article 109 l of para 4 sentence 1 amounts attributable to the EC Treaty the irrevocably fixed conversion rate into Deutsche Mark according to § 8 of the companies act in force from 1 January 1999.
(4) the relationship of the rights attached to the shares to each other and the relationship of their nominal nominal capital is unaffected by conversion between the German mark and the euro. Share nominal broken after conversion can be represented on at least two decimal places rounded; This rounding has no legal effect. She is noted in decisions and statutes; the respective share of the share capital is to remain visible.
(5) approves a company which not has adapted the nominal of shares to section 8 of the companies act in force from 1 January 1999, which may change in their share capital, this decision after December 31, 2001, the commercial register are only registered if at the same time, an amendment to the Constitution on the adjustment of the share nominal is entered at section 8 of the companies act.

Section 4 procedures of the changeover to the euro (1) on the conversion of the share capital and the share nominal as well as another statutory amount information on euro decides to the irrevocably fixed conversion rate pursuant to article 109 l para 4 sentence 1 of the EC Treaty the AGM by derogation from section 179, paragraph 2 of the stock corporation act with a simple majority of the share capital represented at the vote. From 1 January 2002, the Supervisory Board to the appropriate version amendments to the Statute is authorized. On the application and registration of the conversion in the commercial register is article 181, paragraph 1, sentence 2 and 3 of the Stock Corporation Act does not apply.
(2) for an increase of the share capital from company funds or a reduction of the capital to the next higher or next lower amount with the nominal of shares to full euros will be noted, the simple majority of the share capital represented at the vote, in the case of the reduction is sufficient by way of derogation from article 207, par. 2, article 182 subsection 1 and section 222, paragraph 1 of the companies act but only if minimum half of the share capital is represented. This majority also applies to decisions on the appropriate adjustment of authorized capital or about the Division of shares on full euro and for changes to statutes amended, if these decisions with the change of capital are linked. Section 130 subsection 1 sentence 3 of the Stock Corporation Act shall not apply.
(3) a capital increase out of company funds or a capital reduction in changeover to euro can run by increase or reduction of the nominal value of the shares or reclassification of shares nominal. The new Division of the nominal requires the consent of all affected stakeholders, not their share according to full shares or fewer shares than before accounting for; for partly paid-up shares is excluded.
(4) if shares from conditional capital have been issued after the decision on a capital increase out of company funds or via a different amendment to the Constitution to the conversion to the euro, that is associated with the number of shares, they are considered for the decision until after its registration in the commercial register issued. This from a conditional share capital issued and the yet-to-be-issued shares participate in the change of the nominal.
(5) for a capital increase from company funds referred to in paragraph 2 the capital reserve and the legal reserve can by way of derogation from article 208, paragraph 1, sentence 2 and § 150 ABS. 3 of the stock corporation act as well as their contributions, even if they together not exceed the tenth part or the higher part of the existing share capital specified in the articles of Association, be converted into capital. On a capital reduction referred to in paragraph 2, which should be performed in a simplified form, section 229, paragraph 2 of the Stock Corporation Act shall not apply.
(6) § 73 para 1 sentence 2 of the Stock Corporation Act shall not apply. In addition, the equity legislation remain unaffected.

§ 5 multiple voting rights. (1) multiple voting rights voting rights shall expire on June 1, 2003, if not before the annual general meeting by a majority comprising at least three-quarters of the share capital represented at the vote, decided their continuity. Owners of multiple voting shares are altogether excluded from the exercise of voting rights at this decision.
(2) regardless of paragraph 1, the annual general meeting may decide the Elimination of multiple voting rights. Pursuant to sentence 1, the resolution requires a majority comprising at least half of the share capital represented at the vote, but not the majority of the votes. A special resolution of shareholders with multiple voting is not required. By way of derogation from § 122 para 2 of the companies Act, each shareholder may require the Elimination of multiple voting rights used at the annual general meeting on the agenda.
(3) the company has to grant compensation to a holder of more voting shares in the case of extinguishment which adequately takes into account the particular importance of the multiple voting rights (1) and the elimination referred to in paragraph 2. In the case of paragraph 1, entitlement to the compensation can be made only up to the end of the two months Court asserted since the cancellation of multiple voting rights. In the case of paragraph 2, the general meeting has the balance with to beschließen; Paragraph 2 sentences 2 and 3 shall apply.
(4) appeals against the decision referred to in paragraph 2 may be based not on § 243 para 2 of the companies act or fact, that the Elimination of the additional voting rights or the fixed compensation are inappropriate. Instead, each shareholder in the annual general meeting, has declared opposition to the minutes against the decision can be a request for judicial determination of the appropriate compensation. The application can be made only within two months since the day on which the amendment to the Constitution in the commercial register known is made pursuant to § 10 of the commercial code.
(5) for the procedure in the cases of paragraph 3 sentence 2 and paragraph 4 sentence 2 shall apply mutatis mutandis the casting procedure.
(6) the compensation fixed by resolution of the general meeting is only due to the performance, if a request for judicial determination not or not made or completed the final decision or request withdrawal procedure is. The balance is since the day on which the amendment to the Constitution in the commercial register known is made pursuant to § 10 of the commercial code, to pay five per cent for the year.
(7) for voting rights in listed companies are determined before 1 May 1998 of the Statute apply sentences 2 to 5 of § 134 para 1 of the companies act in force prior to 1 May 1998 up to June 1, 2000 continued.

§ 6 mutually involved companies (1) a public limited company and another company already at the entry into force of the Stock Corporation Act are mutually participating companies, unless the provisions of article 19, paragraph 2 or 3 of the Stock Corporation Act, and both companies within the prescribed period (section 7) made the announcement according to § 20 paragraph 3 or section 21 para 1 of the companies Act, § 328 paragraph 1 and 2 of the companies act for they shall not.
(2) as long as the companies are mutually involved and not the requirements of article 19, paragraph 2 or 3 of the Stock Corporation Act, instead the following applies to the exercise of the rights arising from the shares of the other company: 1 the shares that have heard of the company upon the entry into force of the Stock Corporation Act, or that accounts for, on the shares in a capital increase from company funds all rights can be exercised.
2. for units which are taken in a capital increase against contributions due to an existing number 1 subscription rights, all rights except the right to vote may be exercised; the same applies to shares which accounted for these shares in a capital increase from corporate funds.
3. from other shares, no rights can be exercised with the exception of the right to new shares in a capital increase from corporate funds.
(3) only one of the companies mutually concerned within the prescribed period (section 7) made the communication according to § 20 paragraph 3 or section 21 para 1 of the companies Act, so article 328, paragraph 1 and 2 not for this company applies.

§ 7 obligation of shareholdings the reporting obligations according to articles 20, 21 and 328 para 3 of the Stock Corporation Act also apply to investments existing at the entry into force of the Stock Corporation Act. The investments are within one month after the entry into force of the Stock Corporation Act to be communicated.

§ 8 the object of the company corresponds to in public limited companies which are registered at the entry into force of the stock corporation act in the commercial register, so the Statute provision relating to the object of the company no. 2 of the companies Act, not the article 23 para. 3 to enter amendments to the Statute by the general meeting only if at the same time the Statute provision relating to the object of the company is adjusted to § 23 para 3 No. 2 of the companies act.

§ 9 registered shares (dropped out) § 10 obligations of the shareholders of § 55 paragraph 1 sentence 2 of the AktG does not apply to companies that already have obligations of shareholders at the entry into force of the stock corporation act in its statutes. However, such companies change the object of the company or the Statute provisions on the obligations, are these changes only to enter, if at the same time, it is determined whether the services are to provide for a consideration or free of charge.

§ 11 after founding stores which can § 52 invalidity in accordance with German Stock Corporation Act of a subsequent founding business concluded before 1 January 2000 be after January 1, 2002 amended the provision claimed only because of the January 1, 2000.

Supervisory Board (1) Act § 12 provisions of the statute about the number of supervisory board members and alternates of the Supervisory Board, as far as they are with the regulations of the Corporation Act are incompatible, at the latest at the end of specific in section 120 para 1 of the companies act for the resolution on the discharge with conclusion of the general meeting except force, which will be held on the discharge of the members of the Supervisory Board for the fiscal year ending on December 31, 1965 and on-going period. A general meeting, which will take place within this period, may decide new statute provisions in place of any override Charter with a simple majority.
(2) articles of association provisions come set 1, referred to in paragraph 1 the Office of members of the Supervisory Board or the Deputy of the Supervisory Board at the time referred to in paragraph 1 will be void.
(3) a member of the Board on May 1, 1998 has a higher number of Supervisory Board mandates, as according to § 100 para 2 sentence 1 No. 1 in conjunction with sentence 3 of the stock corporation act as amended as of 1 May 1998 is permissible, as applies to these mandates § 100 para 2 German Stock Corporation Act in force until April 30, 1998 amended up to the expiration of the term applicable respectively to the mandate continues.
(4) section 100, para. 5 and § 107 section 4 of the stock corporation act in the version of the accounting law modernisation Act of May 25, 2009 (Federal Law Gazette I p. 1102) shall not apply, so long as all members of the Supervisory Board and the Audit Committee have been ordered before May 29, 2009.

Article 13 transitional provision of § 175 and article 337, paragraph 2 and 3 of the Stock Corporation Act § 175 of the companies act in the version of article 1 No. 21 of the transparency and disclosure law of 19 July 2002 (BGBl. I S. 2681) is to apply to the consolidated financial statements and the group management report for the fiscal year beginning after December 31, 2001 for the first time. On the consolidated financial statements and the group management report for a preceding fiscal year, the §§ 175 shall apply paragraph 3 of the stock corporation act in force until 25 July 2002 amended continues to 337. Section 337, paragraph 2 of the companies act in force until 25 July 2002 amended is to apply last on the consolidated financial statements and the group management report for the fiscal year beginning after December 31, 2001.

§ 14 transitional provision of § 171 section 2, 3, and section 173, paragraph 1 of the companies act § 171 section 2 sentence 5, para 3 sentence 3 second half-sentence, and section 173 paragraph 1 sentence 2 of the companies act in the version of article 1 No. 18, 19 of the transparency and disclosure law of 19 July 2002 (BGBl. I S. 2681) is to apply to the consolidated financial statements for the fiscal year beginning after December 31, 2001 for the first time.

§ 15 to submit to transitional rule 161 of the Stock Corporation Act that is declaration according to section 161 of the Stock Corporation Act to § for the first time in 2002. She can be this year, but limited that recommendations of the "Government Commission on the German corporate governance code" are met or what recommendations should not be applied.

Section 16 of article 123, paragraph 2, 3 and § 125 ABS. 2 of the companies act § 123 2 and 3 and article 125 par. 2 of the companies act in the version of the law on corporate integrity and modernization of the right of avoidance apply transitional provision for general meetings will be convened to those after November 1, 2005. As long as a publicly traded company still not has adapted its statute article 123 amended the Act on corporate integrity and modernization of the right of avoidance, the previous provision is for the participation in the general meeting or the exercise of voting rights subject to the proviso on that to turn off for the date of the deposit or the exhibition of other evidence of legitimacy on the beginning of the twenty-first day before the meeting. Took a decision of stock in a company on the basis of the draft of the law on corporate integrity and modernization of the right of avoidance, the management board with the consent of the Supervisory Board is authorised to amend the decision as regards the dates of the exhibition of the proof of legitimacy.

Article 17 transitional provision of § 243 para 3 No. 2 and § 249 para 1 sentence 1 of the companies act § 243 para 3 No. 2 and § 249 para 1 sentence 1 of the companies act in the version of the accounting law reform act of 4 December 2004 (BGBl. I S. 3166) shall apply for the first time on annulment and nullity, which have been made after December 31, 2004.

Article 18 transitional provision of the articles 37 and 39 of the Stock Corporation Act
Duty, domestic business address with the Court in accordance with § 37 of the stock corporation act in the as of the entry into force of the Act of October 23, 2008 (Federal Law Gazette I p. 2026) amended to the registration in the commercial register to sign on November 1, 2008, also applies to companies which are registered at this point in the commercial register, unless, the domestic business address is communicated with the Court in accordance with § 24 para 2 of the commercial register regulation already and then hasn't changed. In these cases, the domestic business address with the first concerning the registered company registration to the register from 1 November 2008 is to login but no later than October 31, 2009. If no domestic business address to the entry in the commercial register is been registered until October 31, 2009, the Court enters officio and without verification free of charge to the domestic address as the business address known to him according to § 24 para 2 of the commercial register regulation in the commercial register; in this case the notified address is considered also independently from the time of their actual entry from October 31, 2009 registered domestic business address of the company, if it is available in the electronic information and communication system for article 9, paragraph 1 of the commercial code. Is no communication within the meaning of section 24 para 2 of the commercial register regulation has been made the Court, is a domestic business address known him but otherwise, set of 3 with the proviso that this address to enter is, if it is available in the electronic information and communication system for article 9, paragraph 1 of the commercial code shall apply. The same applies if a domestic address became known in any other way from a previously communicated address differs according to § 24 para 2 of the commercial register Ordinance. Entries are not made known after the sentences 3 to 5 by way of derogation from § 10 of the commercial code.

Article 19 transitional provision to section 76, paragraph 3, sentence 2 No. 3 and set 3 of the Stock Corporation Act section 76, paragraph 3, sentence 2 No. 3 letter a, c, d and e of the stock corporation act in the from the entry into force of the Act of October 23, 2008 (BGBl. I S. 2026) on November 1, 2008 is amended to persons who have been ordered before that date to the Member of the Board , not to apply if the conviction has become final prior to November 1, 2008. Same applies to section 76 para 3 sentence 3 of the stock corporation act as amended on November 1, 2008, unless the conviction for a crime took place, that is comparable to the offences within the meaning of sentence 1.

§ 20 transitional provision of the law on the implementation of the shareholder rights directive (1) the sections 121, 122, 123, 124, 124a, 125, 126, 127, 130, 134, 175, 176, 241 to 243 of the stock corporation act in the version of the law on the implementation of the shareholder rights directive by July 30, 2009 (Federal Law Gazette I p. 2479) are for the first time apply to General meetings will be convened which after October 31, 2009.
(2) sections 128, 129 and 135 of the stock corporation act in the version of the law on the implementation of the shareholder rights directive are to apply from 1 November 2009.
(3) the statutes of a company contains a term that by way of derogation from article 123, paragraph 2, sentence 2 and 3 or para 3 sentence 3 and 4 of the stock corporation act in the version of the law on the implementation of the shareholder rights directive in days is expressed, so up to the first annual general meeting after entry into force of the law on the implementation of the shareholder rights directive on September 1, 2009 remains in effect. Article 123 para 4 of the stock corporation act in the before entry into force of the Act on the implementation of the shareholder rights directive applicable version remains applicable for this period.
(4) section 246a para 2 No. 2 and § 319 paragraph 6 sentence 3 No. 2 of the companies act in the version of the law on the implementation of the shareholder rights directive are not on release procedure and to use complaint procedure, before September 1, 2009 were pending.
(5) in cases of § 305 para 3 sentence 3, § 320b paragraph 1 set 6 and § 327b paragraph 2 of the companies act it remains for the time before September 1, 2009 at the interest rate until then.
(6) § 319 ABS. 6 set 11 of the stock corporation act in the version of the law on the implementation of the shareholder rights directive is not to apply if the complaint against the effectiveness of the decision of the annual general meeting was sub judice before September 1, 2009.
(7) paragraph 3 and 4 of the stock corporation act as amended as of September 1, 2009 section 27 also applies to deposit services, caused before this time, as far as current legislation due to the agreement of a deposit refund or a hidden contribution in kind have brought no deposit obligation according to the prior to September 1, 2009. This does not apply, is the following from the invalidity of claims between the company and the shareholders already a final judgment prior to September 1, 2009 has been or taken an effective agreement between the company and the shareholders. in this case, the legal situation is assessed according to the rules force until September 1, 2009.

Cure the invalidity of financial statements section 256, para 6 of the companies act on the healing of invalidity of annual accounts also applies to financial statements, which have been identified prior to the entry into force of the Stock Corporation Act § 21; However, it remains for the healing of invalidity pursuant to article 256 paragraph 2 of the stock corporation act at the existing regulations. In section 256, para 6 of the companies act begin specific deadlines for financial statements, which are not identified prior to the entry into force of the Stock Corporation Act prior to the entry into force of the Stock Corporation Act.

Section 22 (1) corporate contracts for corporate contracts (§§ 291, 292 of the Stock Corporation Act), that have been closed prior to the entry into force of the Stock Corporation Act shall apply paragraphs 295 to 303, 307-310, 316 of the stock corporation act with effect from the entry into force of the Stock Corporation Act. Certain no. 1 of the companies act in § 300 period the population of legal reserve starts from the beginning of the fiscal year beginning after December 31, 1965. § 300 Nos. 1 and 3 of the Stock Corporation Act does not apply but, if the other Contracting Party at the entry into force of the Stock Corporation Act on the basis of the statutes or contracts required to use its income for public purposes. The statutory reserve the amount is in the case of the set of 3 at the latest at the end of the affiliation agreement is signed or the obligation pursuant to sentence 3 set, which set would have been according to section 300 of the companies act in connection with sentence 2 to the legal reserve, if these rules would have applied for the company. The amounts set for the duration of the agreement to free reserves, are not sufficient, the other part of the contract has to compensate for the shortfall.
(2) the Board of Directors of the company has to immediately register the existence and the nature of the affiliation agreement is signed and the name of the other part of the contract after the entry into force of the Stock Corporation Act to be registered in the commercial register. During registration is the date of the decision to indicate, by the annual general meeting has approved the Treaty. The agreement on the amount of earnings to be deducted is also to enroll in partial profit transfer agreements.

Section 23 (1) replaced by the applicable article 93 paragraph 2 sentence 3 of the stock corporation act in the as of August 5, 2009 is transitional provisions to the Act on the appropriateness of Management Board remuneration from 1 July 2010 on insurance contracts to apply, concluded before August 5, 2009. The company to the Board from an agreement concluded before August 5, 2009 to provide an insurance with no deductible within the meaning of § 93 paragraph 2 sentence 3 of the Stock Corporation Act is required, she may fulfil this obligation.
(2) Article 100, paragraph 2, sentence 1 is number 4 of the stock corporation act as amended as of August 5, 2009, apply not on supervisory board members, who already held its mandate on August 5, 2009.
(3) § 120 paragraph 4 and section 193 of the companies act as amended as of August 5, 2009 is for the first time apply to decisions taken in general meetings, which convened after August 5, 2009.

Section 24 is amended transitional provision of the law on restructuring and orderly processing of credit institutions, to the establishment of a restructuring fund for credit institutions and to the extension of the Statute of the stock corporation law institution liability article 93 paragraph 6 of the companies act in the since December 15, 2010 to apply also to that before December 15, 2010 incurred and not yet stale claims.

Article 25 transitional provisions to the Act for the equal participation of women and men in leadership positions in the private sector and the public sector (1) the provisions of article 76, paragraph 4, sentence 1 and 3, article 111, paragraph 5, sentence 1 and 3 of the Stock Corporation Act have to be made for the first time and no later than 30 September 2015. Period according to § 111 paragraph 5 sentence 3 of the Stock Corporation Act for the first time to be set according to article 76, paragraph 4, sentence 3 and which may take longer than up to the 30 June 2017.
(2) the minimum ratio of respectively 30 percent of women and men in the Supervisory Board pursuant to article 96 paragraph 2 of the companies act is to observe required new elections and transfers from 1 January 2016 for the occupation of one or several supervisory board seats. Insufficient the number of supervisory board seats to be filled, the minimum can be reached, with persons of the under-represented sex to occupy the seats, to increase its share gradually. Existing mandates can be perceived by their regular end.
(3) paragraph 2 for the cases of article 96 paragraph 3 of the Stock Corporation Act shall apply accordingly.

Section 26 the provisions of this section apply mutatis mutandis to limited partnerships on shares limited partnerships on shares.

Article 26a supplement continuing company leads a joint stock company in accordance with section 22, paragraph 1, of the introductory act to the German commercial code your company continues, without that it contains the term "Joint-stock company", so the company must record this term until June 16, 1980 in their company. A general meeting does not take place until this day and the company only to be called "Joint-stock company" is to be complemented, the Supervisory Board to this change is authorised.

§ 26b amendment of the statutes is a modification of the Statute, which is required according to § 23 of the companies act because of the by on amended July 1, 1979, to sign until June 16, 1980 to the registration in the commercial register.

Transition periods the law of equity assets, contributions and their testing in the July 1, 1979 in amended section 26 c only apply to foundations and capital increases, which are reported according to the entry in the commercial register on June 16, 1980. The time limits envisaged in section 71, paragraph 3, sentence 2, and section 71 c of the companies act in the 1 July 1979 on amended not start before June 16, 1980. The reserve for own shares required by § 150a of the Stock Corporation Act needs to be made not before June 16, 1980.

section 26 d transitional arrangements for mergers that are regulations of the Corporation Act concerning mergers and capital transfers in the by January 1, 1983 in amended does not apply to operations whose preparation already before that date of the merger or transfer has been recorded or convene a main -, partner - or trades Assembly or a supreme representative.

§ 26 transitional provisions to the law on statute of limitations provisions adapting the law to modernize the law of obligations of section 327, para 4 of the stock corporation act as amended as of December 15, 2004 on liabilities incurred prior to this date to apply if 1 the entry of end of the inclusion in the register pursuant to § 10 of the commercial code after this date had is made known, and 2. the liabilities is not later than four years after the day , where the registration of the end of the inclusion in the register pursuant to § 10 of the commercial code has been made known, falls due.
On later maturing liabilities within the meaning of sentence 1, the existing law with the proviso is applicable, that the limitation period is one year.

section 26f transitional arrangements to the Kleinstkapitalgesellschaften accounting law amendment Act §§ 152, 158 and 160 of the companies act in the version of the Kleinstkapitalgesellschaften accounting law amendment Act by December 20, 2012 (Federal Law Gazette I p. 2751) shall apply for the first time on annual and consolidated financial statements, which refer to a completion date by 30 December 2012. Stay on annual and consolidated financial statements, related to a prior to the 31 December 2012 completion date, the sections 152, 158 and 160 of the companies act of 6 September 1965 (Federal Law Gazette I p. 1089) applicable in the version applicable up to December 27, 2012.
Second section stock legal rules on companies with other legal form section 27 decision on the composition of the Supervisory Board of article 96 paragraph 4, § § 97 to 99 of the Stock Corporation Act shall apply mutatis mutandis for limited liability companies and mining unions.

section 28 (dropped out) the Treuhandanstalt does not apply to section 28a of the Treuhand Agency, which are regulations of the Corporation Act about ruling company. This does not apply to the application of provisions concerning representation of employees in the Supervisory Board of a company managed by the Treuhandanstalt.
Third section repeal and amendment of laws § 29 (dropped out) sections 30 to 32 - section 33 Act on the capital increase from company funds and the profit and loss statement (1), (2) have picked new shares to credit institutions on the basis of a request according to article 11 paragraph 1 of the law on the capital increase out of company funds and the profit and loss account on old shares in their collective custody and account for new shares even after one year since the notice of the call for pick up or , if this period prior to the entry into force of the Stock Corporation Act expired at the entry into force of the Stock Corporation Act on rights, not associated in one hand and their justified also have not joined together to exercise the rights, so these new shares are considered not picked. You are the company after expiry of this period and, if the deadline for the entry into force of the Stock Corporation Act is expired must be returned immediately. Has the company still not threatened sale of the uncollected shares, so she has to threaten him immediately after the return of the shares. Article 214, paragraph 2, sentence 2 and 3 of the Stock Corporation Act shall apply for the threat. § 214 ABS. 3 of the Stock Corporation Act shall apply mutatis mutandis; is the period of one year since the last notice of the warning at the entry into force of the Stock Corporation Act is already expired, a period of three months after the entry into force of the Stock Corporation Act appears in its place.
(3) (4) shares of a company on a German Stock Exchange official trade are allowed, so the authorisation also applies to the new shares, which account for a capital increase from corporate funds.

sections 34 to 44 - fourth section final provisions article 45 application in Berlin this law applies in accordance with § 13 ABS. 1 of the third of transfer Act of January 4, 1952 (Bundesgesetzbl. I p. 1) also in the Federal State of Berlin.

Article 46 entry into force this law enters into force on January 1, 1966.

Annex EV excerpt from EinigVtr annex I Chapter III section D section III (BGBl. II, 1990, 889, 960) section III federal law in the area with the following stipulations referred to in article 3 of the Treaty enter into force:...
6 introduction Act to the companies act of 6 September 1965 (BGBl. I p. 1185), last amended by article 10 paragraph 11 of the law of 19 December 1985 (BGBl. I p. 2355), with the following provisions: § 22 para 1 is for companies, registered before 1 July 1990 in the commercial register to apply subject to the proviso that the date "31 December 1965" is replaced by the date '30 June 1990'. For public limited companies, which are been registered before July 1, 1990, to be registered in the commercial register but not registered yet, it remains at the previous legislation governing the establishment and registration of the company.
Footnote Appendix EV section III No. 6 set 2 italic: no longer apply as per section 1 para 1 No. 4 book. e G v. 19.4.2006 I 866, 891 (BMJMaßgabenBerG) mWv 25.4.2006