(1) If, at the point in time at which the application for entry of the company in the Commercial Register is filed, the value of a contribution in kind does not equal the nominal value of the share subscribed to thereby, the shareholder is to pay a contribution in cash in the amount of the shortfall. Other claims remain unaffected.
(2) The company’s claim under subsection (1) sentence 1 becomes statute-barred 10 years after the company is entered in the Commercial Register.