Unternehmenssanierung vor Insolvenz - Forderungsverzicht und Rangrücktritt aus zivil-, bilanz-, steuer- und insolvenzrechtlicher Sicht

In times of crisis, companies also get into economic difficulties. The first part of this publication shows the various stages of a company's crisis and identifies possible reasons for insolvency. It is possible to avert such corporate crises with suitable restructuring instruments. Here, the restructuring measures of debt waiver and subordination are analyzed and examined about the consequences under civil law, accounting law, and tax law