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Hidden Contribution in a GmbH: Capital Raising in a Shareholder Dispute

Not every payment or purchase between a GmbH and a shareholder is a hidden contribution.

Your shareholder dispute team

BRANDAUER Rechtsanwälte

Dispute team for shareholders and managing directors

A shareholder dispute calls for corporate law, litigation strategy and commercial understanding from one team. Mag. Bernhard Brandauer is responsible for the legal advice; depending on the conflict, further specialised lawyers of the firm support safeguards, evidence, negotiations and court enforcement.

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Not every payment or purchase between a GmbH and a shareholder is a hidden contribution. The dispute requires a reconstruction of whether the cash contribution and counter-transaction were planned as one economic contribution process.

The agreement, payment flow, valuation, transfer of the asset and timing must be assessed together.

Hidden Contribution in a GmbH: Capital Raising in a Shareholder Dispute

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01 Question 1

Are the basis, evidence and next step organised?

All paths at a glance

Overview of all answers.

01

Review the documents, chronology and requested legal consequence together.

Review the documents, chronology and requested legal consequence together.

02

First organise missing documents, authority and the concrete risk.

First organise missing documents, authority and the concrete risk.

Do not look only at the payment receipt

The contribution duty is distinct from a purchase or exchange transaction between the GmbH and the shareholder. In a capital raising, the economic structure matters more than an invoice or bank entry. Related analysis.

Preserve valuation and resolution evidence

Secure resolutions, capital-raising documents, valuations, accounting entries and communications. Section 6a of the GmbH Act sets the framework for contributions in kind; section 10 concerns payment. BRANDaktuelle legal news.

The concrete file and next step

Organise authority, evidence and the requested legal consequence before acting.

Frequently asked questions

Which documents matter?

Secure the agreement, resolutions, register documents, payment or communication records and chronology.

Does one document settle the issue?

No. Content, authority, form, evidence and consequence must be assessed together.

What should be secured first?

Record the current position and identify the immediately requested measure.

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Safeguard, challenge and enforce shareholder disputes. Portal for active GmbH conflicts covering first safeguards, resolution challenge, exclusion and preliminary injunction.

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