{"id":12239,"date":"2021-07-30T13:14:41","date_gmt":"2021-07-30T11:14:41","guid":{"rendered":"https:\/\/www.brrs-rechtsanwaelte.de\/?p=12239"},"modified":"2021-09-07T13:17:15","modified_gmt":"2021-09-07T11:17:15","slug":"the-advantages-of-an-m2-query-in-insolvency-proceedings","status":"publish","type":"post","link":"https:\/\/www.brrs-rechtsanwaelte.de\/en\/2021\/07\/30\/the-advantages-of-an-m2-query-in-insolvency-proceedings\/","title":{"rendered":"The advantages of an \u201cM2 query\u201d in insolvency proceedings"},"content":{"rendered":"<section class=\"l-section wpb_row height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><em>Hamburg, July 30, 20210<\/em>: Insolvency is per se an exceptional situation. Within these crises that impact corporations and people alike, insolvency administrators experience seemingly unrelated events that sometimes take astonishing turns.<\/p>\n<p>This is precisely the situation in the current case that BRRS partner and insolvency administrator Ulrich Rosenkranz is guiding at the Hamburg office.<\/p>\n<p>The debtor, a limited liability company established in 1991, operated in the field of residence management. The managing director died in 2018. A new managing director was not appointed. The sole shareholder since 1993 had lost sight of his shareholder status owing to a lack of contact with the company; the last balance sheet submitted to the fiscal authorities was for 2015.<\/p>\n<p>The shareholder found himself compelled to file a petition in 2021 when a homeowner association sought to assert a claim against him personally. This creditor did not want to provide any information about the business relationship with the debtor. The shareholder (pensioner) did not have any documentation that would provide the usual information.<\/p>\n<p>Solely an \u201cM2 query\u201d (request to the Federal Central Tax Office to retrieve from credit institutions the data designated in Section 93b (1) Fiscal Code (<em>Abgabenordnung; AO<\/em>)) via the bailiff revealed 11 bank accounts with a high six-digit balance and revenues in 2018 and 2019 from trade in fishing supplies and accessories.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Hamburg, July 30, 20210: Insolvency is per se an exceptional situation. Within these crises that impact corporations and people alike, insolvency administrators experience seemingly unrelated events that sometimes take astonishing turns. This is precisely the situation in the current case that BRRS partner and insolvency administrator Ulrich Rosenkranz is guiding at the Hamburg office. The...","protected":false},"author":2,"featured_media":11422,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[94],"tags":[],"class_list":["post-12239","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hamburg-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The advantages of an \u201cM2 query\u201d in insolvency proceedings - BRRS Rechtsanw\u00e4lte \u2013 Insolvenzverwaltung \/ Restrukturierung<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.brrs-rechtsanwaelte.de\/en\/2021\/07\/30\/the-advantages-of-an-m2-query-in-insolvency-proceedings\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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proceedings - BRRS Rechtsanw\u00e4lte \u2013 Insolvenzverwaltung \/ Restrukturierung","og_url":"https:\/\/www.brrs-rechtsanwaelte.de\/en\/2021\/07\/30\/the-advantages-of-an-m2-query-in-insolvency-proceedings\/","og_site_name":"BRRS Rechtsanw\u00e4lte \u2013 Insolvenzverwaltung \/ Restrukturierung","article_published_time":"2021-07-30T11:14:41+00:00","article_modified_time":"2021-09-07T11:17:15+00:00","og_image":[{"width":2560,"height":1356,"url":"https:\/\/www.brrs-rechtsanwaelte.de\/wp-content\/uploads\/2020\/09\/partner-header-ullrich-rosenkranz.jpg","type":"image\/jpeg"}],"author":"Thomas Baumhoff","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Thomas Baumhoff","Est. reading time":"1 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