In studies and especially in practice, the liquidation of corporations (especially in corporations) plays a role again and again. Because once an existing corporation does not simply dissolve in the proverbial air, but is subject to special civil and tax regulations regarding its handling. Let’s take a look at § 11 KStG and the closely related standards of the GmbH Act (GmbHG)!
The liquidation of a corporation is the dissolution of the same, which is usually a corporation (GmbH, UG, AG). Legal grounds for dissolution are according to § 60 (1) GmbHG (excerpt):
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.