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=S=> 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 .
=S=> BGB 738. 2 The value of the assets of the partnership is , to the extent necessary , to be determined by means of an appraisal .
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