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Deutschretiring Grundwort fehlt
Fachbebietfehlt Trennung: retiring
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BGB 738. 1 If a partner retires from the partnership , then his share in the assets of the partnership accrues to the remaining partners . The latter are obliged to return to the retiring partner under the provisions of section 732 the items he transferred to the partnership for use and to exempt him from joint debts and to pay him what he would receive in case of winding-up if the partnership had been dissolved at the time of his retirement . If joint debts are not yet due for repayment , then the remaining partners may provide the retiring partner with security instead of exempting him .
BGB 739 If the assets of the partnership do not suffice to cover the joint debts and the capital contributions , then the retiring partner is liable to the remaining partners for deficit in the ratio of his share in the loss .
BGB 740. 1 The retiring partner shares in profits and losses resulting from transactions in progress at the time of his retirement . The remaining partners are entitled to terminate such transactions in the way that appears most advantageous to them .
BGB 740. 2 The retiring partner may at the end of each business year demand accounting for transactions terminated in the meanwhile , disbursement of the amount due to him and information on the status of transactions still in progress .