Der sogenannte Haftungsdurchgriff im deutschen und englischen Recht

Jörg Mülhens studies the so-called »piercing of the corporate veil« in German and English law and in doing so restricts this to the German GmbH and the private company limited as well as those cases which are related to a financial responsibility of the shareholders, such as for example undercapitalization and withdrawal of property. He analyzes this procedure in general and shows its various manifestations. As a result of this, he differentiates clearly between problems which generally arise from applying legal norms or principles with regard to the shareholding of a company and the problem of piercing the corporate veil. The author then describes the problems in dealing with undercapitalization and the withdrawal of property. In doing so, he resorts to concepts for solution found in the doctrine pertaining to this and to numerous court rulings in German law which he then compares with the approaches in English law.