Die Folgen der Nichtigkeit des Jahresabschlusses im Aktien- und GmbH-Recht.

»The Consequences of the Nullity of Annual Financial Statements«: The thesis examines the consequences of the nullity of annual financial statements for a corporation and a limited liability company (GmbH) providing those affected by the nullity with security of action and planning. The cases in which the annual financial statement must be restated are identified and it is explained under which circumstances distributed profits must be repaid. In addition, the effect on subsequent financial statements is shown.