Der neue Normzweck des Rechts der Gesellschafterdarlehen und seine Auswirkungen auf den persönlichen Anwendungsbereich

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»The New Rationale for the Law on Shareholder Loans and its Consequences for the Personal Scope of Applicatio« The rationale for the new law on shareholder loans remains unclear. However, as can be shown, the new law can no longer be explained by the hitherto relevant concept of responsibility for the consequences of financing (Finanzierungsfolgenverantwortung). Instead, the new law can only be justified based on the principle of limitation of liability. Only this approach of justification is able to provide convincing results in the cases of doubt within the personal scope of application.