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Convertible Loan Agreements (Wandeldarlehen) remain a method of choice for start-ups and other businesses in Germany to collect early-stage financing and bridge financing – from a legal and tax perspective. But do they require notarization to be legally effective if a GmbH is being financed?
Michael Primbs and Dr. Henning Frase have published an analysis of a recent controversial decision of the OLG Zweibrücken court in RFamU periodical, Issue 2/2023.

A summary of the article can be found here.