(1) If the legal person or association of persons liable pursuant to Section 30 of the German Administrative Offences Act ceases to exist after the notification of initiation of administrative fine proceedings, or if assets are transferred resulting in a situation where a fine that would be adequate for the undertaking pursuant to Section 81c and Section 81d cannot be imposed on this undertaking or its legal successor or is not likely to be enforceable, a liability amount may be determined in the amount of the fine adequate for the undertaking pursuant to Section 81c and Section 81d 5) and imposed on the legal persons or associations of persons which on the date of the notification of initiation of administrative fine proceedings constituted the undertaking and directly or indirectly exercised decisive influence over the liable legal person or association of persons or its legal successor or which will become its legal successor within the meaning of Section 81a(2) or its economic successor within the meaning of Section 81a(3) after the date of notification of the initiation of administrative fine proceedings.
(2) Section 81a(2) and (3) shall apply mutatis mutandis to liability pursuant to subsection (1).
(3) The rules on the setting and enforcement of a fine shall apply mutatis mutandis to the proceedings for determining and enforcing the liability amount. The law applicable to the administrative offence shall apply mutatis mutandis to the limitation period. Section 31(3) of the German Administrative Offences Act shall apply mutatis mutandis with the proviso that the period of limitation begins with the fulfilment of the conditions pursuant to subsection (1).
(4) Where fines and liability amounts are imposed on several legal persons or associations of persons belonging to the same undertaking on account of the same offence, only amounts up to the maximum individual amount determined may be collected from them in the enforcement proceedings.