(1) An inter-company agreement may be rescinded only as per the end of the financial year or of any accounting period otherwise contractually determined. Any retroactive rescission is impermissible. The rescission must be made in writing.
(2) An agreement creating an obligation to provide compensation to the external stockholders or to purchase their shares of stock may be rescinded only if the external stockholders consent by adopting a separate resolution. Section 293 (1) sentences 2 and 3 and section 295 (2) sentence 3 apply accordingly to the separate resolution.