The legislature regulates the disputes among the shareholders in § 730 Paragraph 1 BGB, § 145 Paragraph 1 HGB and the disputes with a partner in § 738 BGB. According to the prevailing opinion, a dispute is only spoken of when a partner leaves the company, but the company is continued by the other partners.
In view of the termination of the property bond of the shareholder's participation in the company's assets, an appropriate compensation must take place.
While the departing usually expects the highest possible valuation of the operational assets, the remaining shareholders are interested in ensuring that the company is not burdened too much by the severance payment of the departing shareholder.
In order to prevent these conflicts of interest, it is advisable to specify this in the company agreement. If there is no such regulation, §§ 738 ff. BGB apply.
The dispute balance sheet is a comparison of assets and liabilities that arise as a result of a dispute between shareholders in a partnership.