{"id":14598,"date":"2026-10-06T10:45:04","date_gmt":"2026-10-06T10:45:04","guid":{"rendered":"https:\/\/www.mth-partner.de\/?p=14598"},"modified":"2026-10-06T10:45:04","modified_gmt":"2026-10-06T10:45:04","slug":"anteilsuebertragung-gmbh-notar-gesellschafterliste","status":"publish","type":"post","link":"https:\/\/www.mth-partner.de\/en\/anteilsuebertragung-gmbh-notary-shareholder-list\/","title":{"rendered":"Transferring shares in a GmbH: Notary, procedure, costs and shareholders list"},"content":{"rendered":"<section id=\"hero\" data-elementor=\"hero\">\n<p class=\"lead\"><strong>How are shares in a GmbH transferred?<\/strong> Through a notarial deed of assignment (\u00a7 15, paragraph 3, GmbHG). Even the underlying purchase or gift agreement requires the notarial form (\u00a7 15, paragraph 4, GmbHG); a contract concluded informally can however be remedied through effective notarial assignment. With respect to the GmbH, the acquirer is only considered a partner if he is listed as a partner in the shareholders\u2019 register kept in the commercial register (\u00a7 16, paragraph 1, GmbHG).<\/p>\n<p>Most enforcement problems do not arise during the certification itself, but rather through overlooked consent reservations, unclear participation relationships, or incompletely coordinated enforcement conditions. These issues are at the heart of our consulting services in the field of enforcement. <a href=\"https:\/\/www.mth-partner.de\/en\/services\/commercial-and-corporate-law\/\">Commercial and Company Law<\/a>.<\/p>\n<\/section>\n<section id=\"auf-einen-blick\" class=\"mth-fact-box\" data-elementor=\"auf-einen-blick\">\n<h2><span class=\"ez-toc-section\" id=\"Auf_einen_Blick\"><\/span>At a glance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"mth-checklist\">\n<li><strong>Principle:<\/strong> Shareholdings in GmbHs are transferable and inheritable (\u00a7 15, paragraph 1, GmbHG). However, the articles of association can link the transfer to further conditions, in particular a permit (\u00a7 15, paragraph 5, GmbHG).<\/li>\n<li><strong>Notarial form:<\/strong> for the assignment and for the obligation to assign, including the ancillary agreements that, at the will of the parties, form part of the transaction.<\/li>\n<li><strong>Healing:<\/strong> A non-formally concluded contractual obligation becomes valid through the proper and effective assignment (\u00a7 15, paragraph 4, sentence 2 of the GmbHG).<\/li>\n<li><strong>List of shareholders:<\/strong> If a notary is involved, he or she submits the new list to the commercial register (\u00a7 40, paragraph 2, GmbHG). Only then does he or she legitimise the acquirer vis-\u00e0-vis the GmbH (\u00a7 16, paragraph 1, GmbHG).<\/li>\n<li><strong>Online registration:<\/strong> The assignment of existing shares in a GmbH cannot currently be registered online.<\/li>\n<\/ul>\n<\/section>\n<section id=\"notarielle-form\" data-elementor=\"notarielle-form\">\n<h2><span class=\"ez-toc-section\" id=\"Warum_fur_die_Ubertragung_von_GmbH-Anteilen_ein_Notar_notig_ist\"><\/span>Why a notary is necessary for the transfer of GmbH shares<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The GmbH Act distinguishes between two types of business that both require notarization (<a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__15.html\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a7 15 GmbHG<\/a>):<\/p>\n<ul class=\"mth-checklist\">\n<li><strong>Compulsory contract<\/strong> (Section 15, paragraph 4, sentence 1 of the GmbHG): the contract in which the shareholder undertakes to assign his share, for example a purchase or gift contract.<\/li>\n<li><strong>Dispute settlement<\/strong> (Section 15(3) GmbHG): the assignment itself, through which the share passes to the acquirer.<\/li>\n<\/ul>\n<p>In practice, both businesses are usually registered in a deed. The formal requirement is intended to make it difficult to conduct light trading in GmbH shares and serves to facilitate evidence collection (<a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Gericht=BGH&amp;Datum=10.03.2008&amp;Aktenzeichen=II+ZR+312%2F06\" target=\"_blank\" rel=\"noopener noreferrer\">BGH, Judgment of 10.03.2008, II ZR 312\/06<\/a>). It does not just include proportion and price: all agreements that are part of the transaction according to the will of the parties must be documented, such as purchase price arrangements, guarantees or return rights. If such a supplementary agreement is not notarized, the entire contractual obligation may be null and void.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Prasenztermin_und_Vertretung\"><\/span>Presence date and representation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The assignment of existing business shares in a GmbH cannot currently be registered online. Registration by video communication is only permitted insofar as a law explicitly permits it; this is the case, for example, for the <a href=\"https:\/\/www.mth-partner.de\/en\/gmbh-formation-cologne-procedure-costs\/\">Formation of a GmbH<\/a> the case (\u00a7 2, paragraph 3, GmbHG), but not for assignment under \u00a7 15, paragraph 3, GmbHG.<\/p>\n<p>The parties may be represented at the notary appointment. A power of attorney must, in principle, not have the same form as the legal transaction for which it authorizes the party. For evidentiary, registry, or notary practice reasons, a notarized or notarially certified power of attorney may nevertheless be required in individual cases, or at least advisable. This should be discussed with the notary before the appointment.<\/p>\n<\/section>\n<section id=\"heilung\" data-elementor=\"heilung\">\n<h2><span class=\"ez-toc-section\" id=\"Formlos_vereinbart_Heilung_nach_%C2%A7_15_Abs_4_Satz_2_GmbHG\"><\/span>Formally agreed upon: Recovery under \u00a7 15, paragraph 4, sentence 2 of the GmbHG<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If sellers and buyers initially agreed only by email, in private correspondence or verbally, this agreement is void due to formal defects (\u00a7 125 BGB). Neither party can require the transfer or payment under it. However, the law provides for a remedy: The informal agreement becomes valid if an effective, notarially recorded assignment agreement is subsequently concluded (\u00a7 15, paragraph 4, sentence 2 of the GmbHG). Three consequences must be considered:<\/p>\n<ul class=\"mth-checklist\">\n<li><strong>The assignment must be effective.<\/strong> If, for example, a required approval required by the statute is missing, the assignment is not yet effective; the healing generally does not occur until the assignment becomes effective.<\/li>\n<li><strong>The agreement covers the entire healing process.<\/strong> Even informally concluded collateral agreements can become effective in this way, insofar as they form part of the contractual agreement and the parties still adhere to them at the time of assignment.<\/li>\n<li><strong>The informal agreement does not bind until the injury has healed.<\/strong> Anyone who relies on a non-formal agreement has no enforceable claim from it until the effective assignment. This is not the case with a notarial contract: it can already bind the parties, even if a suspensive condition for the transfer of the share, such as the payment of the purchase price, has not yet occurred. Therefore, with intent declarations and preliminary agreements, it is necessary to determine in advance whether they already constitute a assignment obligation and are therefore subject to registration.<\/li>\n<\/ul>\n<\/section>\n<section id=\"satzung\" data-elementor=\"satzung\">\n<h2><span class=\"ez-toc-section\" id=\"Vor_dem_Notartermin_Satzung_und_Zustimmungen_prufen\"><\/span>Before the notary appointment: review of the statutes and consents<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Many statutes restrict the free transferability of shares. Typical provisions in company agreements and shareholders\u2019 agreements are:<\/p>\n<ul class=\"mth-checklist\">\n<li><strong>Binding:<\/strong> Assignment is only effective with the consent of the company, the shareholders\u2019 meeting, or all shareholders (\u00a7 15, paragraph 5 of the GmbHG). Until the assignment is granted, it is invalid on a suspensive basis.<\/li>\n<li><strong>Pre-emption and preemptive rights:<\/strong> The remaining shareholders are entitled to purchase the share in priority, or the seller must first offer it to them.<\/li>\n<li><strong>Rights and obligations of co-selling:<\/strong> Regulations that allow or require minority shareholders to participate in the company\u2019s management are often found in shareholder agreements.<\/li>\n<li><strong>Withdrawal clauses:<\/strong> In the case of certain events, such as a sale without consent or the death of a shareholder, the share can be withdrawn.<\/li>\n<\/ul>\n<p>Merger control, co-selling rights and withdrawal are common triggers of conflicts between shareholders; more about this in the article <a href=\"https:\/\/www.mth-partner.de\/en\/shareholder-dispute-in-the-gmbh\/\">Shareholder dispute in the GmbH<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gesetzliche_Zustimmungserfordernisse\"><\/span>Legal consent requirements<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the seller is a legal party to the joint ownership arrangement, the consent of the spouse may be required (<a href=\"https:\/\/www.gesetze-im-internet.de\/bgb\/__1365.html\" target=\"_blank\" rel=\"noopener noreferrer\">Section 1365 of the German Civil Code<\/a>). The provision applies to transactions involving the entire assets. According to the case-law, the transfer of an individual item of property can also be considered if it accounts for almost the entire assets and the acquirer knows this or at least has knowledge of the circumstances that justify it. Whether this is the case with a share in a business depends on the specific assets involved and the respective transaction, and should be examined in advance. If a share is to be divided and only partially transferred, the regulations of the articles of association and \u00a7 46 No. 4 of the GmbHG must also be observed.<\/p>\n<\/section>\n<section id=\"ablauf\" data-elementor=\"ablauf\">\n<h2><span class=\"ez-toc-section\" id=\"Ablauf_einer_Anteilsubertragung\"><\/span>Process of transferring shares<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol class=\"mth-process\">\n<li><strong>Collecting documents:<\/strong> current shareholders' list and extract from the commercial register, articles of association with all amendments, shareholder agreements, and, if applicable, previous assignment documents.<\/li>\n<li><strong>Check ownership:<\/strong> Is the seller actually the owner of the share, and is the chain of previous transfers complete? In larger transactions, this is done as part of a due diligence process.<\/li>\n<li><strong>Obtain approvals:<\/strong> in accordance with the articles of association, shareholders\u2019 agreement and the law.<\/li>\n<li><strong>Negotiating the contract:<\/strong> Purchase price, maturity date, guarantees, cut-off date for profit claims, competition prohibitions.<\/li>\n<li><strong>Appointment for emergency:<\/strong> Recording of purchase and assignment agreements. Often, the assignment is conditional on payment of the purchase price, in order to prevent the seller from losing his share of the proceeds before payment is made.<\/li>\n<li><strong>Notification to the tax office:<\/strong> The notary sends a certified copy of the document to the competent tax office within two weeks of the notarization (\u00a7 54, paragraph 2, EStDV). This notification does not wait for the payment of the purchase price or the completion of the transaction.<\/li>\n<li><strong>List of shareholders:<\/strong> The new shareholders' list follows a different schedule. The notary only submits it once the assignment has become effective; in the case of a conditional assignment, this occurs upon the occurrence of the condition (\u00a7 40, paragraph 2, of the GmbHG).<\/li>\n<li><strong>Follow-up:<\/strong> The GmbH is examining whether the information regarding the economically authorized persons should be updated in the transparency register.<\/li>\n<\/ol>\n<\/section>\n<section id=\"kosten\" data-elementor=\"kosten\">\n<h2><span class=\"ez-toc-section\" id=\"Was_kostet_die_Ubertragung_von_GmbH-Anteilen\"><\/span>What does the transfer of GmbH shares cost?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There are no fixed package prices. The notary fees are regulated by law and are based on the Notaries Act (GNotKG). They cannot be negotiated; their amount depends primarily on the following factors:<\/p>\n<ul class=\"mth-checklist\">\n<li><strong>Business value:<\/strong> In a purchase, the higher value is generally decisive: either the purchase price or the value of the share (\u00a7 97, paragraph 3, GNotKG). The GNotKG determines the share value according to its own rules (\u00a7 54 GNotKG). If the purchase price is below this value, the fees are therefore based on the share value.<\/li>\n<li><strong>Scope of the document:<\/strong> The purchase and assignment agreement, as well as the ancillary agreements notarized therein, are generally considered to be one contract.<\/li>\n<li><strong>Enforcement and support activities:<\/strong> for example, the creation and submission of the shareholders' register, obtaining consents, or monitoring the payment of the purchase price before the assignment takes effect.<\/li>\n<li><strong>Draft and certifications:<\/strong> If the notary prepares the draft contract, which he then certifies himself, the draft is generally exempt from the certification fee. Separate fees may apply, for example for certifications or for drafts of powers of attorney and consent forms.<\/li>\n<\/ul>\n<p>In addition, there may be costs for legal advice, tax review, and, for larger transactions, for a due diligence. A reliable cost estimate can be provided by the notary based on the specific draft contract.<\/p>\n<\/section>\n<section id=\"gesellschafterliste\" data-elementor=\"gesellschafterliste\">\n<h2><span class=\"ez-toc-section\" id=\"Die_Gesellschafterliste_nach_der_Anteilsubertragung\"><\/span>The shareholders' list after the share transfer<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The assignment is not entered in the commercial register, and the acquirer himself is not entered in the register sheet. The relevant document is the shareholders\u2019 register, which is included in the register folder at the commercial register. It contains, among other things, the names, birth dates and places of residence of the shareholders, the nominal amounts and the current numbers of the shares, as well as the percentage share (<a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__40.html\" target=\"_blank\" rel=\"noopener noreferrer\">Section 40 GmbHG<\/a>).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Wer_reicht_die_Liste_ein\"><\/span>Who is submitting the list?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If a notary has contributed to the change, he\/she must submit the list immediately after the change takes effect instead of the managing directors and certify its accuracy (\u00a7 40, para. 2 of the GmbHG). In other cases, such as in the case of an inheritance, the managing directors are responsible (\u00a7 40, para. 1 of the GmbHG); they are liable for culpable breach of duty (\u00a7 40, para. 3 of the GmbHG). For further responsibilities of the management, see our contribution to <a href=\"https:\/\/www.mth-partner.de\/en\/corporate-liability-gmbh-43-15a-15b\/\">directors' liability<\/a>. If a shareholder is a company under civil law, it can only be entered in the list and its registration can only be changed if it is registered in the company register.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Welche_Wirkung_hat_die_Liste\"><\/span>What effect does the list have?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In relation to a GmbH, only those who are listed as shareholders in the shareholders' register kept in the commercial register (<a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__16.html\" target=\"_blank\" rel=\"noopener noreferrer\">Section 16(1) of the GmbHG<\/a>). Legal acts of the acquirer, such as his voting before the takeover, are considered effective from the outset if the list is immediately accepted thereafter. The acquirer is liable for late deposits in addition to the seller (\u00a7 16, paragraph 2 of the GmbHG).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gutglaubiger_Erwerb\"><\/span>Good faith acquisition<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The list also allows, under strict conditions, the acquisition by an unauthorized person (\u00a7 16, paragraph 3 of the GmbHG): The acquirer may acquire a share from a person who is wrongly registered as the holder if the list is incorrect in this respect for at least three years or the inaccuracy is attributable to the true entitled person. The bona fide acquisition is excluded if the acquirer knows the inaccuracy or, as a result of gross negligence, does not know it, or if the list is associated with a counterclaim. Only the trust in the ownership is protected, not the existence of the share or its burden-free status.<\/p>\n<\/section>\n<section id=\"steuern\" data-elementor=\"steuern\">\n<h2><span class=\"ez-toc-section\" id=\"Steuerliche_Prufung_vor_der_Vertragsgestaltung\"><\/span>Tax review before contract drafting<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A share transfer can have tax consequences for the seller, the acquirer, and the GmbH itself, such as for a gain on sale or for gratuitous transfers for the gift and inheritance tax. In the case of major changes in ownership, and especially in GmbHs that own real estate, additional tax issues may arise. These should be examined with a tax advisor before entering into a contract.<\/p>\n<\/section>\n<section id=\"fallstricke\" data-elementor=\"fallstricke\">\n<h2><span class=\"ez-toc-section\" id=\"Haufige_Vollzugsprobleme_und_wie_man_sie_vermeidet\"><\/span>Common compliance problems and how to avoid them<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"mth-table-wrap\">\n<table class=\"mth-comparison-table\">\n<caption>Problems with the transfer of GmbH shares<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Problem<\/th>\n<th scope=\"col\">Possible consequences<\/th>\n<th scope=\"col\">Prevention<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Agreement only by email or in private correspondence<\/th>\n<td>Insolvency; no enforceable claims until assignment<\/td>\n<td>Register immediately; check pre-contracts for registration requirements<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Non-notarized additional agreement<\/th>\n<td>Invalidity of the contractual obligation until a cure occurs<\/td>\n<td>Record all agreements in the document<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Overlooked vinculation<\/th>\n<td>Assignment invalid on a suspensive basis<\/td>\n<td>Review the bylaws; obtain approval before or during the court-appointed hearing<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Assignment before payment of the purchase price<\/th>\n<td>Seller loses the share without any consideration<\/td>\n<td>Deferring assignment requires agreeing on payment<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Outdated or incorrect shareholder list<\/th>\n<td>Unclear legitimacy; risk of third-party bona fide acquisition<\/td>\n<td>Check the list before buying and have any inaccuracies corrected<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Open deposits<\/th>\n<td>Liability of the acquirer in addition to the seller (\u00a7 16, paragraph 2 of the GmbHG)<\/td>\n<td>Request proof of payment; warranty included in the contract<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n<section id=\"faq\" data-elementor=\"faq-accordion\">\n<h2><span class=\"ez-toc-section\" id=\"Haufige_Fragen\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"mth-faq\">\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Kann_ich_GmbH-Anteile_ohne_Notar_ubertragen\"><\/span>Can I transfer GmbH shares without a notary?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. The assignment must be notarized (\u00a7 15, paragraph 3, GmbHG). Any informal transfer is invalid. The same applies to gifts and transfers within the family.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Ist_ein_formlos_geschlossener_Kaufvertrag_uber_GmbH-Anteile_wirksam\"><\/span>Is a contract of purchase concluded informally for the shares of a GmbH valid?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>At first, no. It is void due to formal defects, but becomes valid under \u00a7 15, paragraph 4, sentence 2 of the GmbHG as soon as an effective notarial assignment agreement is concluded. Until then, neither party may demand performance.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Ist_die_Ubertragung_erst_mit_der_neuen_Gesellschafterliste_wirksam\"><\/span>Will the transfer only become effective with the new shareholder list?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. The assignment becomes effective upon registration, subject to an agreed condition or the necessary consent later on. However, the acquirer can in principle only exercise their rights vis-\u00e0-vis the GmbH once they are listed as a shareholder in the shareholders\u2019 register kept in the commercial register (\u00a7 16, paragraph 1 of the GmbHG).<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Kann_die_Abtretung_per_Videokonferenz_beurkundet_werden\"><\/span>Can the assignment be notarized via video conference?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No, not according to the current legal situation. The notarization by means of video communication is only permitted insofar as a law explicitly allows it, for example for the establishment of the GmbH. There is no such permission for the assignment of existing shares under \u00a7 15 GmbHG.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Brauche_ich_fur_die_Vertretung_beim_Notar_eine_beglaubigte_Vollmacht\"><\/span>Do I need a notarized power of attorney for representation before the notary?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Not necessarily. According to \u00a7 167, paragraph 2, of the German Civil Code, a power of attorney does not necessarily need to take the form of a legal transaction. However, for evidentiary or registration purposes, a certified power of attorney may be required or advisable in individual cases; this should be clarified in advance with the notary.<\/p>\n<\/div>\n<\/div>\n<\/section>\n<section id=\"rechtsgrundlagen\" data-elementor=\"rechtsgrundlagen\">\n<h2><span class=\"ez-toc-section\" id=\"Rechtsgrundlagen_und_Rechtsprechung\"><\/span>Legal basis and case law<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"mth-checklist\">\n<li><a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__15.html\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a7 15 GmbHG<\/a> \u2013 Transfer of business shares<\/li>\n<li><a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__16.html\" target=\"_blank\" rel=\"noopener noreferrer\">Section 16 of the GmbHG<\/a> \u2013 Right of ownership in the event of a change of shareholders; acquisition by an unauthorized person<\/li>\n<li><a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__40.html\" target=\"_blank\" rel=\"noopener noreferrer\">Section 40 GmbHG<\/a> \u2013 List of shareholders<\/li>\n<li><a href=\"https:\/\/www.gesetze-im-internet.de\/bgb\/__167.html\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a7 167 BGB<\/a> \u2013 Granting of the power of attorney<\/li>\n<li><a href=\"https:\/\/www.gesetze-im-internet.de\/bgb\/__1365.html\" target=\"_blank\" rel=\"noopener noreferrer\">Section 1365 of the German Civil Code<\/a> \u2013 Disposition of assets in their entirety<\/li>\n<li><a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Gericht=BGH&amp;Datum=10.03.2008&amp;Aktenzeichen=II+ZR+312%2F06\" target=\"_blank\" rel=\"noopener noreferrer\">BGH, Judgment of 10.03.2008, II ZR 312\/06<\/a> \u2013 Purpose of the recording obligation<\/li>\n<\/ul>\n<\/section>\n<section id=\"cta\" class=\"mth-cta-section\" data-elementor=\"cta\">\n<h2><span class=\"ez-toc-section\" id=\"Sie_planen_den_Kauf_oder_Verkauf_von_GmbH-Anteilen\"><\/span>Are you planning to buy or sell shares in a GmbH?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>We check the constitution and shareholders\u2019 agreements for compliance requirements, advise on the design of the share purchase agreement and accompany the transfer until the shareholders\u2019 list is updated. The actual registration is carried out at the notary\u2019s office. For a non-binding contact, please contact us by phone, email or using the contact form.<\/p>\n<ul class=\"mth-contact\">\n<li><strong>Telephone:<\/strong> <a href=\"tel:+4922180187670\">0221 - 801 87 670<\/a><\/li>\n<li><strong>E-Mail:<\/strong> <a href=\"mailto:info@mth-partner.de\">info@mth-partner.de<\/a><\/li>\n<\/ul>\n<p><strong>Law firm Tieben<\/strong><br \/>\nSachsenring 34<br \/>\n50677 Cologne<\/p>\n<p><a class=\"mth-cta-primary\" href=\"https:\/\/www.mth-partner.de\/en\/contact\/\">Request advice<\/a><\/section>\n<section id=\"verwandte-beitraege\" data-elementor=\"verwandte-beitraege\">\n<h2><span class=\"ez-toc-section\" id=\"Weiterlesen\"><\/span>Read more<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"mth-checklist\">\n<li><a href=\"https:\/\/www.mth-partner.de\/en\/gmbh-formation-cologne-procedure-costs\/\">Forming a GmbH in Cologne: Procedure, Costs and Typical Mistakes<\/a> \u2013 how transfer clauses are structured already at the founding stage.<\/li>\n<li><a href=\"https:\/\/www.mth-partner.de\/en\/shareholder-dispute-in-the-gmbh\/\">Shareholder dispute in the GmbH<\/a> \u2013 Collection, exclusion and the importance of the shareholders\u2019 register in a conflict.<\/li>\n<li><a href=\"https:\/\/www.mth-partner.de\/en\/legal-forms-compared\/\">Legal forms compared<\/a> \u2013 why the transfer of shares is more complex depending on the legal form.<\/li>\n<\/ul>\n<\/section>\n<section id=\"autor\" data-elementor=\"autor-hinweise\">\n<div class=\"mth-author\">\n<p><strong>Author:<\/strong> <a href=\"https:\/\/www.mth-partner.de\/en\/team-2\/attorney-at-law-tieben\/\">Lawyer Helmer Tieben<\/a>, Master of International Tax, University of Melbourne; admitted since 2005. Office address: Sachsenring 34, 50677 Cologne.<\/p>\n<p><strong>Jurisdiction:<\/strong> October 2026.<\/p>\n<\/div>\n<div class=\"mth-disclaimer\">\n<p><em>This article provides a general overview and does not replace a legal or tax assessment of the individual case.<\/em><\/p>\n<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Wie werden GmbH-Anteile \u00fcbertragen? Durch einen notariell beurkundeten Abtretungsvertrag (\u00a7 15 Abs. 3 GmbHG). Auch der zugrunde liegende Kauf- oder Schenkungsvertrag bedarf der notariellen Form (\u00a7 15 Abs. 4 GmbHG); ein formlos geschlossener Vertrag kann aber durch die wirksame notarielle Abtretung geheilt werden. Gegen\u00fcber der GmbH gilt der Erwerber erst dann als Gesellschafter, wenn er [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":14599,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40,43],"tags":[],"class_list":["post-14598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gesellschaftsrecht-anwalt","category-mietrecht-rechtsanwalt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GmbH-Anteile \u00fcbertragen: Notar, Gesellschafterliste, Fehler<\/title>\n<meta name=\"description\" content=\"GmbH-Anteile \u00fcbertragen: Warum der Notar Pflicht ist, was es kostet, wann ein formloser Vertrag geheilt wird und welche Rolle die Gesellschafterliste spielt.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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