{"id":7773,"date":"2022-10-04T08:30:00","date_gmt":"2022-10-04T06:30:00","guid":{"rendered":"https:\/\/honert.de\/?p=7773"},"modified":"2022-10-04T14:24:27","modified_gmt":"2022-10-04T12:24:27","slug":"managing-director-of-a-gmbh-obliged-to-set-up-a-compliance-management-system","status":"publish","type":"post","link":"https:\/\/honert.de\/en\/managing-director-of-a-gmbh-obliged-to-set-up-a-compliance-management-system\/","title":{"rendered":"MANAGING DIRECTOR OF A GMBH OBLIGED TO SET UP A COMPLIANCE MANAGEMENT SYSTEM"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-hyi4nd-7eb96f1f96f73fcec3f824747647c049\">\n.avia-section.av-hyi4nd-7eb96f1f96f73fcec3f824747647c049{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/honert.de\/wp-content\/uploads\/3629.jpg);\nbackground-position:0% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-hyi4nd-7eb96f1f96f73fcec3f824747647c049 main_color avia-section-default avia-no-shadow  avia-builder-el-0  el_before_av_section  avia-builder-el-first  hide_on_print avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-40 av-height-40  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='40' data-av_min_height_opt='40'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7773'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-gap4xl-5b64c64d8e7d7684f78edcb17d547e8a main_color avia-section-default avia-no-shadow  avia-builder-el-1  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7773'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-el6ufd-76b70282de55360941b47d42166a57bc\">\n.flex_column.av-el6ufd-76b70282de55360941b47d42166a57bc{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-el6ufd-76b70282de55360941b47d42166a57bc av_two_third  avia-builder-el-2  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l8u62wa9-3972df5db10c155592ddb719514358b2\">\n#top .av-special-heading.av-l8u62wa9-3972df5db10c155592ddb719514358b2{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l8u62wa9-3972df5db10c155592ddb719514358b2 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l8u62wa9-3972df5db10c155592ddb719514358b2 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-l8u62wa9-3972df5db10c155592ddb719514358b2 av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>4. October 2022\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >MANAGING DIRECTOR OF A GMBH OBLIGED TO SET UP A COMPLIANCE MANAGEMENT SYSTEM<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-cqjd95-2810720ce0280415a950fee423c38af5\">\n.flex_column.av-cqjd95-2810720ce0280415a950fee423c38af5{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-cqjd95-2810720ce0280415a950fee423c38af5 av_two_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-l8u639bd-56e4b5c1a7335c3b73a096a981262f30 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>In its ruling of 30 March 2022 (12 U 1520\/19), the Nuremberg Higher Regional Court decided that managing directors are obliged to set up a compliance management system, with the consequence that they are liable for any resulting damage if they fail to do so. The ruling additionally specifies the specific monitoring obligations of the managing director.<\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b5em1l-d6ac19cb247999b5db5ca07b5d9048ed\">\n.flex_column.av-b5em1l-d6ac19cb247999b5db5ca07b5d9048ed{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-b5em1l-d6ac19cb247999b5db5ca07b5d9048ed av_two_third  avia-builder-el-6  el_after_av_two_third  el_before_av_one_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-l8u64ujd-ab7dbea1e20074e0fecd97286e99fc60 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Facts (shortened)<\/h2>\n<p>The ruling was based on the following facts:<br \/>\nA limited partnership with a GmbH &#038; Co. KG (limited partnership with a limited liability company as general partner; the claimant), represented by a limited partner, has asserted claims for damages against the managing director of the general partner GmbH (limited liability company; the defendant). The object of the claimant&#8217;s business is, in particular, the sale of mineral oil products. The claimant operates service stations and issues fuel cards to its customers, which they can use for cashless refueling at the service stations operated by the claimant. The invoice for all refueling transactions of all fuel cards of the respective customer is issued on a monthly basis, and a credit limit is also set for each customer.<br \/>\nDespite setting the respective credit limits, compliance was not monitored until 2006. As a result of the lack of monitoring, two of the claimant&#8217;s customers were able to refuel their vehicles in excess of the respective limit and the fuel cards were not blocked despite non-payment of the invoice. This ultimately led to losses of receivables on the part of the claimant. As a result, training sessions were introduced for the management, in which, among other things, the granting of credit to customers and the dual control principle were addressed.<br \/>\nHowever, several customers continued to use up or overdraw their card limits, which was noticed by the responsible employee of the claimant, but was concealed by the employee, among other things, by assigning the affected customer cards to other customers. The dual control principle was not observed in the employee&#8217;s area of activity. Following the opening of several insolvency proceedings relating to the assets of the customers, the claimant suffered losses of around EUR 860,000 as a result of the loss of receivables. The claimant is asserting this against the defendant.<br \/>\nThe Nuremberg Regional Court (judgment of 5 April 2019, 2 HK O 3068\/18) ordered the defendant to pay the amount claimed.<\/p>\n<h2>II. Ruling of the Nuremberg Higher Regional Court<\/h2>\n<p>The defendant&#8217;s appeal against this ruling was only successful to a limited extent with regard to individual claims. In the opinion of the Nuremberg Higher Regional Court, the managing director of the company is obliged to compensate for the damage incurred pursuant to \u00a7 43 para. 2 German Act on Limited Liability Companies (<em>Gesetz betreffend die Gesellschaften mit beschr\u00e4nkter Haftung<\/em> \u2013 GmbHG) due to failure to exercise the due care of a prudent businessman. It is recognized that the scope of protection of the executive body and employment relationship existing between the managing director and the general partner GmbH also extends to the limited partnership (<em>Kommanditgesellschaft<\/em>).<br \/>\nIn defining the diligence of a prudent businessman, it is first clarified that the activity of the management regularly implies risky and possibly disadvantageous decisions and therefore any damage incurred, even in the case of risky behavior, does not constitute a violation of \u00a7 43 para. 1 GmbH, because the managing director is generally entitled to a wide scope of assessment. According to the so-called Business Judgement Rule (\u00a7 93 para. 1 sentence 2 German Stock Corporation Act (<em>Aktiengesetz <\/em>&#8211; AktG)), which applies mutatis mutandis to the GmbH, there is no breach of duty if, when making an entrepreneurial decision, the managing director could reasonably assume that he was acting for the benefit of the company on the basis of appropriate information. However, the broad scope for action granted by case law is exceeded if the high risk of damage is unavoidable and, in addition, there are no reasonable business reasons for the action. The decisive factor in this context is the perspective of a prudent and conscientious businessman.<br \/>\nApplied to the specific case, this means in particular that the managing director must ensure an organizational structure that guarantees the legality and efficiency of the company&#8217;s actions. The Higher Regional Court concludes from this:<br \/>\n&#8220;From the duty of legality follows the obligation of the managing director to establish a compliance management system, i.e., organizational precautions that prevent the commission of legal violations by the company or its employees.&#8221;<br \/>\nIn addition to monitoring to ensure that business is conducted properly in the normal course of business, the managing director must intervene immediately if there are sufficient indications of misconduct. The monitoring obligation also includes a duty of control, which may not commence only when misconduct is discovered. The intensity of monitoring depends on the hazardous nature of the work and the importance of the regulation to be observed. If the activity is particularly hazardous, occasional inspections are not sufficient. In addition, checks must be carried out to ensure that irregularities do not occur, even without constant direct supervision. Random, surprise checks regularly fulfill this function. The managing director can delegate the monitoring duty; the managing director&#8217;s effective monitoring duty is subsequently limited to &#8220;monitoring the supervisors&#8221;. It should be noted, however, that overall supervision always remains with the managing director, even in the case of multi-level distribution, and that the core duties, in particular organizational and system responsibility for the company&#8217;s internal delegation processes, cannot be transferred.<\/p>\n<h2>III. Consequences for the practice<\/h2>\n<p>Although the explanations in the specific case refer to a GmbH &#038; Co. KG, many of the points are of a general nature. It can be assumed that the principles laid down regarding the obligation of the management to set up a compliance management system can also be applied to other legal forms. The ruling clearly shows that the establishment of compliance management systems is not only important for managing directors\/board members of large companies. Medium-sized companies (the claimant, for example, was a company with only 13 employees) or their managing directors must also implement compliance management systems to an appropriate extent. In day-to-day business operations, business managers of all legal forms should urgently review their existing compliance management systems. The decisive factor here is not only their implementation, but also their actual realization and follow-up.<br \/>\nAn external audit and certification, e.g. in accordance with IDW PS 980 of the Institute of Public Auditors in Germany, can be useful in order to uncover possible deficits, but even such certification does not automatically exclude liability. The appropriateness of the implemented and practiced compliance management systems remains a case-by-case decision to be made by the court. Existing D&#038;O insurance policies should be reviewed, as they may not cover the damage.<br \/>\nIn transactions, the compliance structures of the target company should be closely examined and deficits &#8220;flagged&#8221; as part of compliance due diligence. The buyer bears responsibility for this from the time of closing at the latest. Significant deficiencies should be remedied before closing in consultation between the seller and the buyer, and after closing an additional comprehensive risk analysis and further adjustments should be carried out if necessary.<br \/>\nThis article is the first part of the two-part compliance series. While this article focused on the liability of the managing director pursuant to \u00a7 43 para. 2 GmbHG based on the ruling of the Nuremberg Higher Regional Court, the second part (honert newsletter Q4\/2022) will deal in particular with the consequences of non-compliance from the company&#8217;s perspective and, in addition, with further civil and criminal law risks for managing directors and board members.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8rd9ex-8b41c80a328911c329afec54677af78e\">\n.flex_column.av-8rd9ex-8b41c80a328911c329afec54677af78e{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-8rd9ex-8b41c80a328911c329afec54677af78e av_one_third  avia-builder-el-8  el_after_av_two_third  avia-builder-el-last  sy-only-desktop hide_on_print flex_column_div  column-top-margin'     ><p><div  class='avia-builder-widget-area clearfix  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><section id=\"categories-3\" class=\"widget clearfix widget_categories\"><h3 class=\"widgettitle\">Newsletter issues<\/h3>\n\t\t\t<ul>\n\t\t\t\t\t<li class=\"cat-item cat-item-272\"><a href=\"https:\/\/honert.de\/en\/category\/2026-q1\/\">2026 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-267\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q4-en\/\">2025 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-265\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q3-en\/\">2025 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-263\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q2-en\/\">2025 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-261\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q1-en\/\">2025 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-254\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q4-en\/\">2024 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-250\"><a 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 itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>More information on this topic<\/h2>\n<ul class=\"sy-list-margin\">\n<li><a href=\"http:\/\/9zh.f5b.myftpupload.com\/en\/taetigkeitsgebiete\/mergers-acquisitions\/\">Mergers &#038; Acquisitions (M&#038;A)<\/a><\/li>\n<li><a href=\"http:\/\/9zh.f5b.myftpupload.com\/en\/taetigkeitsgebiete\/corporate-law\/\">Corporate Law<\/a><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3mg0x5-ab87a95806996d5fa2ca0227ab4f830b\">\n#top .hr.hr-invisible.av-3mg0x5-ab87a95806996d5fa2ca0227ab4f830b{\nheight:8px;\n}\n<\/style>\n<div  class='hr av-3mg0x5-ab87a95806996d5fa2ca0227ab4f830b hr-invisible  avia-builder-el-11  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  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post-entry-7773'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>In its ruling of 30 March 2022 (12 U 1520\/19), the Nuremberg Higher Regional Court decided that managing directors are obliged to set up a compliance management system, with the consequence that they are liable for any resulting damage if they fail to do so. The ruling additionally specifies the specific monitoring obligations of the managing director.<\/p>\n","protected":false},"author":26,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[184,184],"tags":[],"class_list":["post-7773","post","type-post","status-publish","format-standard","hentry","category-2022-q3-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/7773","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/comments?post=7773"}],"version-history":[{"count":8,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/7773\/revisions"}],"predecessor-version":[{"id":7783,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/7773\/revisions\/7783"}],"wp:attachment":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/media?parent=7773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/categories?post=7773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/tags?post=7773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}