IM EINZELNEN:

Die Haftung des GmbH-Geschäftsführers im Rahmen des § 64 S.1 GmbHG setzt stets ein Verschulden des Geschäftsführers voraus. Ihm wird vorgeworfen, trotz Kenntnis der Insolvenzreife noch Zahlungen ausgebracht zu haben, die mit der Sorgfalt eines ordentlichen Kaufmanns nicht vereinbar wären.

Die Haftung des Geschäftsführers im Sinne des § 64 S.1 GmbHG setzt stets ein Verschulden voraus. Der Geschäftsführer muss daher die Insolvenzreife positiv kennen, oder der Geschäftsführer hätte diese bei pflichtgemäßem Vorgehen erkennen können.

Werden von Seiten des Geschäftsführers dennoch Zahlungen geleistet, so wird das Verschulden des Geschäftsführers gem. § 64 S.2 GmbHG vermutet.

Sodann kann und muss der Geschäftsführer einer GmbH darlegen und beweisen, dass sein Verschulden fehlt, weil jede einzelne Zahlung ausnahmsweise mit der Sorgfalt eines ordentlichen Geschäftsmanns in Einklang steht.

Zusammenfassung:

Gem. § 64 Satz 2 GmbHG tritt die Ersatzpflicht nach Satz 1 dieser Vorschrift nicht ein, sofern die fragliche Zahlung auch nach Eintritt der Illiquidität oder Überschuldung mit der Sorgfalt eines ordentlichen Geschäftsmannes vereinbar ist (sog. „Rechtfertigungsklausel“).

Durch die Rechtfertigungsklausel werden einzelne Zahlungen bereits vom objektiven Tatbestand des Zahlungsverbots ausgenommen.

1. Die Sorgfaltsgemäßheit einer Zahlung ist wiederum anhand des Zwecks des Zahlungsverbots zu beurteilen.

Unbeschadet ihrer möglichen Anfechtbarkeit gem. §§ 129 ff. InsO sind sämtliche Zahlungsvorhaben erlaubt, die das Aktivvermögen vergrößern bzw. insoweit neutral sind, also zumindest zu keiner Verringerung der Masse führen (Aktiventausch).

a. Wirtschaftlich vorteilig-/ gleichwertige Gegenleistung:

Hierzu gehören vor allem der Abschluss und die Abwicklung von Verträgen, die für den Schuldner per Saldo wirtschaftlich vorteilhaft sind. Erhält das Gesellschaftsvermögen für eine als solche gem. § 64 Satz 1 GmbHG verbotene Zahlung eine mindestens gleichwertige Gegenleistung, so kommt es auf eine zusammenschauende Betrachtung an.

b. Zahlungen zur Nachteilsabwendung

Im Einzelnen:

Zahlungen sind immer dann mit der Sorgfalt eines ordentlichen Geschäftsmanns vereinbar, wenn jede Zahlung getätigt wird, um größere Nachteile für die Insolvenzmasse abzuwenden.

Dies umfasst insbesondere Zahlungen, die für den Betrieb des insolventen Unternehmens überlebenswichtig sind.

Der Geschäftsführer darf demnach in solchen Situationen bestimmte Leistungen noch erbringen, also etwa Zahlungen, die die Erfüllung von für die Gesellschaft vorteilhaften zweiseitigen Verträgen betreffen, die auch vom Insolvenzverwalter im Sinne des § 103 InsO erfüllt würden und die gleichzeitig der Abwendung größerer Schäden dienen.

Der Geschäfts- und Zahlungsverkehr muss demnach aufrechterhalten werden. Einer Entscheidung des Insolvenzverwalters, bzw. eines vorläufigen Insolvenzverwalter nach § 22 InsO darf nicht vorgegriffen werden(vgl. BGH ZIP 2008, 72 = WM 2008, 27 = GmbHR 2008, 142; vgl. hierzu auch OLG Schleswig ZIP 2003, 856.)

c. Aussonderungs-/Absonderungsrechte

Insbesondere Leistungen zur Erfüllung von Aussonderungsansprüchen bzw. zur Befriedigung von Forderungen, die durch Absonderungsrechte gesichert sind, werden regelmäßig mit der anzuwendenden Sorgfalt vereinbar sein.

d. Vorläufiger Insolvenzverwalter

Erlaubt sind jedoch solche Zahlungen, die auch ein vorläufiger Insolvenzverwalter vorgenommen hätte (entsprechend § 22 Abs. 1 Nr. 2 InsO) und die keine Masseverkürzung bewirken (Scholz/Karsten Schmidt(Fn. 31), Rn. 11.42.).

Im Ergebnis sind damit im gewissen Rahmen (aussichtsreiche) Maßnahmen zur Sanierung des Unternehmens bzw. Sicherung von Vermögenswerten möglich, um zu verhindern, dass die Entscheidung der Gläubigerversammlung über die Fortführung des Betriebs in einem später eröffneten Insolvenzverfahren vorweggenommen wird (Baumbach/Hueck/Haas (Fn. 7), § 64 Rn. 73.).

Bsp.:

– Stromkosten,
– Öffentliche Kosten,u.a.

e. 3-Wochenfrist des § 15a Abs.1 InsO

Unter die Rechtfertigungsklausel sind auch solche Zahlungen zu fassen, die während des Laufs der 3-Wochenfrist gem. § 15a Abs. 1 InsO getätigt werden. Da das Zahlungsverbot des § 64 Satz 1 GmbHG anders als die Verpflichtung zur Stellung eines Insolvenzantrags (§ 15a InsO) bereits während der 3-wöchigen Frist Wirkung entfaltet, der Geschäftsführer aber während dieser maximal 21 Tage zur Wahrnehmung von Sanierungschancen verpflichtet ist, muss insoweit im Einzelfall auch die haftungsneutrale Vornahme von Zahlungen zulasten des Gesellschaftsvermögens zulässig sein.

Mit der Sorgfalt eines ordentlichen Geschäftsmanns vereinbar sind also typischerweise solche Zahlungen, die zur Realisierung begründeter Sanierungsaussichten aus der ex ante-Perspektive des Geschäftsführers erforderlich sind.

Nach Ablauf der 3-Wochenfrist sind Zahlungen i.S.d. § 64 Satz 1 GmbHG angesichts der in diesem Stadium bereits bestehenden Antragspflicht jedoch nur ganz ausnahmsweise gerechtfertigt.

Die Darlegungs- und Beweislast in Bezug auf die Einschlägigkeit der Rechtfertigungsklausel obliegt dem Geschäftsführer.

Sie haben Fragen zum Thema? Dann sprechen Sie uns direkt an. Unter 069-27316-993 erreichen Sie unser Sekretariat, ebenso per E-Mail an sekretariat@kanzlei-kasper.de.

Unser Tutorial zum Gesellschaftsrecht:

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