In the current issue of GmbHR Heft 19 (01 October 2023) I write about questions of limited partner liability in the GmbH & Co. KG.
The liability of the limited partner pursuant to §§ 30, 31 GmbHG analogously for contributions from the assets of the GmbH & Co. KG is beyond dispute. However, difficult questions still await definitive clarification. My contribution therefore attempts to once again clarify the function of this liability. With the help of a glance at Austrian law, it becomes possible to answer questions on limited partner liability that have been the subject of controversial debate up to the present day.