(1) The court will select and appoint the merger auditors upon a corresponding petition having been filed by the representative body. Upon a corresponding common petition being filed by the representative bodies, the merger auditors may be appointed for several of the legal entities involved or for all of them together. Section 318 (5) of the Commercial Code (Handelsgesetzbuch – HGB) applies to the reimbursement of expenses incurred by the court-appointed auditors and to their remuneration.
(2) Any regional court in the judicial district of which a legal entity being acquired has its seat has jurisdiction. Where a division for commercial matters has been instituted at the regional court, the presiding judge of that division takes decisions instead of the civil division.
(3) Unless stipulated otherwise in the subsections hereinbelow, the Law on the Proceedings regarding Family Matters and Voluntary Jurisdiction is to be applied to the proceedings.
(4) An appeal is an available remedy against the decision taken. It may be so lodged only by submitting a brief on appeal signed by a lawyer.
(5) Where this serves to ensure uniform adjudication, the Land government may transfer the decision regarding the complaint by statutory instrument, with effect for the judicial districts of a plurality of higher regional courts (Oberlandesgerichte), to one of the higher regional courts or to the supreme court for the territory of a Land (Oberstes Landesgericht). The Land government may transfer the corresponding authorisation to the Land department of justice.