{"id":5966,"date":"2026-09-11T10:17:53","date_gmt":"2026-09-11T08:17:53","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/what-are-the-duties-of-a-liquidator\/"},"modified":"2026-10-06T12:52:14","modified_gmt":"2026-10-06T10:52:14","slug":"quelles-sont-les-fonctions-dun-liquidateur","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/fr\/faq\/what-are-the-duties-of-a-liquidator\/","title":{"rendered":"Quelles sont les fonctions d\u2019un liquidateur ?"},"content":{"rendered":"

Lors de la reprise de leurs fonctions, les liquidateurs doivent \u00e9tablir un bilan \u00e0 la date de dissolution afin que les actifs de l\u2019entreprise puissent \u00eatre d\u00e9termin\u00e9s lors de cette derni\u00e8re. Dans le cas d\u2019une liquidation d\u2019une GmbH de longue dur\u00e9e, des bilans interm\u00e9diaires doivent \u00eatre \u00e9tablis annuellement.<\/p>\n\n\n\n

Appeler pour la dette et l\u2019\u00e9claircissement de la situation d\u2019endettement excessif<\/h2>\n\n\n\n

Avant que les fonds de l\u2019entreprise puissent \u00eatre distribu\u00e9s aux actionnaires, les cr\u00e9anciers de l\u2019entreprise doivent \u00eatre identifi\u00e9s et satisfaits. \u00c0 cette fin, le liquidateur doit notifier les cr\u00e9anciers connus. Pour les cr\u00e9anciers inconnus et ceux dont l\u2019adresse de r\u00e9sidence est inconnue, une dette publique triennale appeler doit \u00eatre effectu\u00e9e au Journal officiel du commerce suisse. Si les statuts pr\u00e9voient une autre forme de publication, cette derni\u00e8re doit \u00e9galement \u00eatre effectu\u00e9e.

Les cr\u00e9anciers peuvent alors enregistrer toutes les cr\u00e9ances jusqu\u2019\u00e0 la distribution des actifs de l\u2019entreprise aux actionnaires.

Si les cr\u00e9anciers connus n\u2019ont pas d\u00e9pos\u00e9 leurs cr\u00e9ances, le nombre de leurs cr\u00e9ances doit \u00eatre d\u00e9pos\u00e9 au tribunal. Un montant correspondant doit \u00e9galement \u00eatre d\u00e9pos\u00e9 pour les cr\u00e9ances non acquitt\u00e9es et les cr\u00e9ances contest\u00e9es de la soci\u00e9t\u00e9, \u00e0 moins que les cr\u00e9anciers n\u2019aient fourni une garantie \u00e9quivalente ou que la distribution des actifs de la soci\u00e9t\u00e9 soit suspendue jusqu\u2019\u00e0 ce que ces cr\u00e9ances soient honor\u00e9es.

Apr\u00e8s l\u2019expiration du d\u00e9lai d\u2019inscription, les liquidateurs v\u00e9rifient la situation financi\u00e8re de la GmbH. D\u00e8s que l\u2019endettement excessif est constat\u00e9, les liquidateurs doivent en informer le juge qui prononce alors la faillite.<\/p>","protected":false},"excerpt":{"rendered":"

Lors de la prise de possession de leur bureau, les liquidateurs doivent \u00e9tablir un bilan \u00e0 la date de dissolution.<\/p>","protected":false},"template":"","faq_category":[19],"class_list":["post-5966","faq","type-faq","status-publish","hentry","faq_category-liquidate-a-company-in-germany"],"acf":[],"yoast_head":"\nWhat are the duties of a liquidator? - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Explore the duties of a company liquidator in Germany, including the accounting and administration responsibilities discussed for liquidation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/fr\/faq\/quelles-sont-les-fonctions-dun-liquidateur\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What are the duties of a liquidator? - Consultinghouse\" \/>\n<meta property=\"og:description\" content=\"Explore the duties of a company liquidator in Germany, including the accounting and administration responsibilities discussed for liquidation.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.consultinghouse.eu\/fr\/faq\/quelles-sont-les-fonctions-dun-liquidateur\/\" \/>\n<meta property=\"og:site_name\" content=\"Consultinghouse\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-06T10:52:14+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/what-are-the-duties-of-a-liquidator\\\/\",\"url\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/what-are-the-duties-of-a-liquidator\\\/\",\"name\":\"What are the duties of a liquidator? 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