Behandlung der Beiträge der Gesellschafter im Rahmen der Liquidation der einfachen Gesellschaft und ihre Beteiligung am Liquidationsergebnis

The contributions which the partners of a simple partnership must make in order to achieve the partnership’s purpose may be of different sizes and also of different natures. If the partners do not regulate in the articles of partnership how their contributions are to be treated in case of liquidation of the simple partnership, the statutory rule is applied. This, however, is only very summary, which leads to legal uncertainty regarding the treatment of contributions in the form of labour, for example, and thus a lack of predictability in the legal practice. Furthermore, the act does not explicitly state whether a possible increase or decrease in the value of a contribution to the partnership benefits or burdens all partners or only the partner who made the contribution in question. This article discusses these two topics. In particular, it lays out the respective current practice of the Federal Supreme Court and classifies the Court’s considerations from a dogmatic point of view.