Die Firmenbestattung: Eine rechtliche Beurteilung und Massnahmen zur Bekampfung

"Firmenbestattungen" are a rampant form of economic crimes since the early 1990s. Insolvent legal entities are eleminated through various measures without implementation of correct insolvency proceedings. Despite the considerable interest of the bankruptcy practice and not least the obligees, the jurisdiction and the jurisprudence have failed to contain "Firmenbestattungen" by applying the existing legal provisions. The legislative measures regarding "Firmenbestattungen" with the "MoMiG" have also not achieved significant successes. The work examines the ineffectiveness of existing legal provisions to contain the phenomenon of "Firmenbestattungen" and develops a new action plan, which is presented in the form of a specific legislative proposal with justification. It is shown that practical provisions to take action against "Firmenbestattungen" are possible.