The insolvency law is one of the core components of the comprehensive body of legislation that ensures the confidence of the legal community in a legal system. It regulates the conditions of widespread debtor liability and at the same time defines the framework within which creditors can expect their rights to be preserved through a reorganization and recapitalization of the indebted company. The actual effect of the insolvency law does not end at a country's borders. Insolvency proceedings are structured according to the right to have universally applicable validity. Joint legislation on cross-border insolvency proceedings is now in effect in the form of intrastate legislation in almost all member states of the European Union. This shared European legislation is impacting intrastate reform processes and influencing the insolvency legislation. Furthermore, the intrastate legislation is being influenced by the UNCITRAL-Model law. Academic debate is increasingly concerned with the convergence movement that has been triggered as a result. Practical applications require legal dogmatic clarification of the increasingly complex regulations of insolvency legislation, and information on structures and problems of foreign European and extra-European insolvency laws, as well as and in particular with regard to its interaction with German laws. The DZWIR publication series is a forum of these discussions. It is being published as a series of monographic examinations of fundamental questions on German, European and international insolvency legislation. As such, this series contributes to the legal dogmatic clarification of disputes as well as to the promotion of European integration of national insolvency legislation.

Dieses Buch beschaftigt sich mit Insolvenzfallen, bei denen die Insolvenzmasse zu einem Zeitpunkt der Verfahrensabwicklung allenfalls die Kosten des Insolvenzverfahrens deckt. Diese Lage tritt vielfach auf und gehoert zu den Standardproblemen, mit denen sich Insolvenzverwalter und Berater auseinandersetzen mussen. Rechtsdogmatische Stimmigkeit und Praxisorientierung verbinden sich bei den vorgeschlagenen Loesungen. Bei Eintritt der Massearmut - der Massebedurftigkeit gem. 207 InsO oder der Masseunzulanglichkeit nach den 208 ff. InsO - hat die hoechstrichterliche Rechtsprechung das Verfahren von einer Notabwicklung hin zu einer besonderen Form der Insolvenzverwaltung mit dem Ziel entwickelt, dem Insolvenzverwalter eine optimale Verwertung der Masse zu ermoeglichen und dabei seine Haftungsrisiken zu verringern. Dabei stehen die Risiken im Vordergrund, die bei einer Fortfuhrung des insolvenzschuldnerischen Betriebes auftreten. Besonderes Augenmerk wird auf die Moeglichkeiten einer Verfahrensgestaltung durch Insolvenzplane nach 210a InsO gelegt. Die Massebedurftigkeit (Massearmut i.e.S.) gem. 207 InsO wird in ihren Voraussetzungen und Rechtsfolgen fur die Abwicklung des Verfahrens eingehend dargestellt und dabei insbesondere die Handlungsmoeglichkeiten des Insolvenzverwalters beleuchtet. Der Schwerpunkt der Darstellung liegt bei der Behandlung der Masseunzulanglichkeit gem. 208 ff. InsO. Aus den dabei behandelten Fragen sind hervorzuheben: Voraussetzungen der Anzeige der Masseunzulanglichkeit; Ermessen des Insolvenzverwalters bei der Wahl des Zeitpunktes der Anzeige Prozessuale Wirkungen der Anzeige auf die Rechtsdurchsetzung der Masseglaubiger Probleme einer zweiten Masseunzulanglichkeit und deren Auswirkung auf die Rechtsstellung der Neumasseglaubiger Verjahrung von Masseforderung nach Wiederherstellung der Massesuffizienz Insolvenzplane bei Masseunzulanglichkeit Fragen der Haftung des Insolvenzverwalters: Verhaltnis der Haftungstatbestande der 60 und 61 InsO

This publication is based on presentations given at the 4th Insolvency Law Symposium in Kiel (Germany) on current issues of German and international insolvency law. The following topics were addressed: the history of insolvency law; the insolvency court's supervision of the insolvency administrator; set-off options relating to tax claims; delayed distribution proceedings; insolvency and the English limited; insolvency appeals and the European Insolvency Regulation; international jurisdiction and conflict of laws.

The ESUG (Law for the Further Facilitation of the Restructuring of Enterprises) has induced a profound change in insolvency law. The rulings of the German Supreme Court (BGH)have had a profound impact onthe dogmatic content of the German Insolvency Act. The book goes on to explain court interpretations (mostly by the Supreme Court) of the provisions of the German Insolvency Law that is still in force.

The Wieczorek/Schutze commentary covers German law of Civil Procedure (ZPO). The third edition comprises 13 volumes plus an index volume and includes 12,800 pages of detailed and comprehensive information on the law of civil procedure. Alongside the ZPO and EGZPO (Introductory Law to the Law of Civil Procedure) the international Law of Civil Procedure, including the new 11th book of the ZPO, as well as Judicature Law and its introductory law are covered. Alongside questions of jurisdiction the commentaries particularly consider service in the EU member states of judicial and extrajudicial documents and the European Law of Civil Procedure. The commentary is tailored to meet the demands and requirements of civil law practitioners. The team of authors includes judges, lawyers and professors. Twelve volumes of the third edition have so far been published. The edition will be completed mid-2009.

The insolvency law is one of the core components of the comprehensive body of legislation that ensures the confidence of the legal community in a legal system. It regulates the conditions of widespread debtor liability and at the same time defines the framework within which creditors can expect their rights to be preserved through a reorganization and recapitalization of the indebted company. The actual effect of the insolvency law does not end at a country's borders. Insolvency proceedings are structured according to the right to have universally applicable validity. Joint legislation on cross-border insolvency proceedings is now in effect in the form of intrastate legislation in almost all member states of the European Union. This shared European legislation is impacting intrastate reform processes and influencing the insolvency legislation. Furthermore, the intrastate legislation is being influenced by the UNCITRAL-Model law. Academic debate is increasingly concerned with the convergence movement that has been triggered as a result. Practical applications require legal dogmatic clarification of the increasingly complex regulations of insolvency legislation, and information on structures and problems of foreign European and extra-European insolvency laws, as well as and in particular with regard to its interaction with German laws. The DZWIR publication series is a forum of these discussions. It is being published as a series of monographic examinations of fundamental questions on German, European and international insolvency legislation. As such, this series contributes to the legal dogmatic clarification of disputes as well as to the promotion of European integration of national insolvency legislation.

The present conference volume is based on lectures that were given on May 19/20, 2006 at the symposium of the Hanns-Martin Schleyer-Stiftung in Kiel on questions of German and international insolvency law. The focus was on examining questions on preparing the insolvency proceedings through the insolvency court, creditors, debtors and temporary administrators, on problems of transnational insolvency proceedings, in particular in interaction with arbitration proceedings, and the insolvency of local authorities.

The insolvency law is one of the core components of the comprehensive body of legislation that ensures the confidence of the legal community in a legal system. It regulates the conditions of widespread debtor liability and at the same time defines the framework within which creditors can expect their rights to be preserved through a reorganization and recapitalization of the indebted company. The actual effect of the insolvency law does not end at a country's borders. Insolvency proceedings are structured according to the right to have universally applicable validity. Joint legislation on cross-border insolvency proceedings is now in effect in the form of intrastate legislation in almost all member states of the European Union. This shared European legislation is impacting intrastate reform processes and influencing the insolvency legislation. Furthermore, the intrastate legislation is being influenced by the UNCITRAL-Model law. Academic debate is increasingly concerned with the convergence movement that has been triggered as a result. Practical applications require legal dogmatic clarification of the increasingly complex regulations of insolvency legislation, and information on structures and problems of foreign European and extra-European insolvency laws, as well as and in particular with regard to its interaction with German laws. The DZWIR publication series is a forum of these discussions. It is being published as a series of monographic examinations of fundamental questions on German, European and international insolvency legislation. As such, this series contributes to the legal dogmatic clarification of disputes as well as to the promotion of European integration of national insolvency legislation.

This volume offers a comprehensive presentation of European insolvency law and considers questions relating to the cross-border insolvency proceeding. Due to the European Insolvency Regulation (EIR), the issues arising from the cross-border insolvency proceeding are no longer purely academic matters but are now present in the European area and have become problematic for professionals dealing with the application and interpretation of Community insolvency law.

Die Arbeit untersucht moegliche Befangenheiten eines Insolvenzverwalters. Dies ist von grosser Bedeutung, da auf den Insolvenzverwalter als zentrale Person des Verfahrens eine Vielzahl gegenlaufiger Interessen prallen. Die Arbeit leitet dabei den Unabhangigkeitsbegriff ab und pruft zentrale Fallgestaltungen. In bestimmten Fallgestaltungen ist die Wahrung des Unabhangigkeitserfordernisses stets von grossem Diskussionsbedarf. Anhand der aufgezeigten Leitfaden koennen fur diese Konstellationen Richtlinien zur Beurteilung der Unabhangigkeit des Insolvenzverwalters im konkreten Fall hergeleitet werden.

Ausgangspunkt ist eine Entscheidung des BFH aus 2015, wonach der Zwangsverwalter die Einkunfte aus Vermietung der im Zwangsverwaltungsverfahren beschlagnahmten Grundstucke zu erklaren und die anteilige Einkommensteuerschuld zu entrichten hat. Im Insolvenzverfahren ist es Praxis, dass der Insolvenzverwalter fur den seiner Verwaltungs- und Verfugungsbefugnis unterliegenden Teil des Schuldnervermoegens Teilsteuererklarungen abgibt und die entsprechenden Steuerbetrage entrichtet. Diese Arbeit befasst sich mit der Problematik, wie die durch Insolvenzeroeffnung oder Anordnung der Zwangsverwaltung eintretende Trennung von Vermoegensspharen und die damit verbundene Notwendigkeit der Aufteilung der einheitlichen Einkommensteuerschuld abgabenrechtlich umzusetzen ist.

The insolvency law is one of the core components of the comprehensive body of legislation that ensures the confidence of the legal community in a legal system. It regulates the conditions of widespread debtor liability and at the same time defines the framework within which creditors can expect their rights to be preserved through a reorganization and recapitalization of the indebted company. The actual effect of the insolvency law does not end at a country's borders. Insolvency proceedings are structured according to the right to have universally applicable validity. Joint legislation on cross-border insolvency proceedings is now in effect in the form of intrastate legislation in almost all member states of the European Union. This shared European legislation is impacting intrastate reform processes and influencing the insolvency legislation. Furthermore, the intrastate legislation is being influenced by the UNCITRAL-Model law. Academic debate is increasingly concerned with the convergence movement that has been triggered as a result. Practical applications require legal dogmatic clarification of the increasingly complex regulations of insolvency legislation, and information on structures and problems of foreign European and extra-European insolvency laws, as well as and in particular with regard to its interaction with German laws. The DZWIR publication series is a forum of these discussions. It is being published as a series of monographic examinations of fundamental questions on German, European and international insolvency legislation. As such, this series contributes to the legal dogmatic clarification of disputes as well as to the promotion of European integration of national insolvency legislation.

Der Autor untersucht die Verjahrung von Masseverbindlichkeiten und die Spannungslagen zwischen Rechtsverfolgung der Masseglaubiger und ordnungsgemasser Masseverwaltung. Er setzt sich mit den verschiedenen Arten der Masseverbindlichkeiten, deren Geltendmachung und Verjahrung sowie dem Greifen von Hemmungstatbestanden auseinander und grenzt sie zu Massekosten und Insolvenzforderungen hin ab. Nach Auslegung und unter Berucksichtigung von Treu- und Glauben kommt er zu dem Ergebnis, dass Masseverbindlichkeiten ausserhalb des Insolvenzverfahrens geltend zu machen sind und i.d.R. nach den allgemeinen zivilrechtlichen Regelungen verjahren und ermittelt Ausnahmen. Der Autor stellt die Pflicht des Insolvenzverwalters, sich auf die eingetretene Verjahrung zu berufen, fest.

Der Band der auf dem X. Kieler Insolvenzrechtlichen Symposium gehaltenen Vortrage deckt das Feld des gesamten Insolvenzrechts ab: Von praktisch hoechst bedeutsamen Zustandigkeitsfragen internationalen europaischen Insolvenzrechts bei grenzuberschreitenden Insolvenzen, dem bislang noch nicht ausgeleuchteten Recht der Genussrechte in der Insolvenz uber insolvenzstraf- und insolvenzsteuerrechtliche Probleme, das insolvenzrechtliche Vergutungsrecht, das Gegenstand heftiger Diskussionen ist, nur scheinbar ausdiskutierte Fragen der Aus- und Absonderungsrechte bis hin zu Fragen des Verhaltnisses von Insolvenzrecht und Gesellschaftsrecht reicht der Bogen der Themen, die verhandelt worden sind.

Die Stimmrechte gemass 77 InsO sind Ausdruck und Mittel der Glaubigerautonomie, welche das Insolvenzverfahren massgeblich pragt. Um die bestmoegliche Befriedigung der Glaubigerinteressen zu gewahrleisten, gilt im Verfahren jedoch ebenfalls der Beschleunigungsgrundsatz, da verfahrenslenkende Entscheidungen zum Wohle aller Beteiligten rasch getroffen werden mussen. Die gleichzeitige Umsetzung von Glaubigerautonomie und Beschleunigungsgrundsatz ist nicht immer moeglich, so dass es haufig eines Ausgleiches zwischen den widerstreitenden Interessen bedarf. Dies gilt insbesondere bei der Auslegung des 77 Abs. 2 S. 1 InsO. Die Arbeit setzt sich mit den Grundlagen und der Bedeutung der Stimmrechte, welche bisher in der Literatur wenig Beachtung fanden, umfassend auseinander.