DiKE Dividenden und Rückzahlungen der gesetzlichen Kapitalreserve bei der Aktiengesellschaft

In his dissertation, Sammy Guidoum uses the 2020 revision of stock corporation law as an opportunity to conduct a comprehensive examination of the legal institution of dividend distribution. This also includes a systematic discussion of the newly established repayment of the legal capital reserve in stock law. The author raises significant questions related to dividends and repayments of the legal capital reserve that have either remained unanswered under previous law or have arisen due to the revised law. He not only provides answers but also explains various conceptual aspects of both forms of distribution, outlines the conditions for distribution, and discusses the legal consequences of non-compliance with these conditions.