{"id":4041,"date":"2026-11-01T19:57:14","date_gmt":"2026-11-01T18:57:14","guid":{"rendered":"https:\/\/staging.unp.at\/?p=4041"},"modified":"2026-11-01T20:08:50","modified_gmt":"2026-11-01T19:08:50","slug":"betriebsverlust-und-quotenschaden-eine-klarstellung","status":"publish","type":"post","link":"https:\/\/unp.at\/index.php\/2026\/11\/01\/betriebsverlust-und-quotenschaden-eine-klarstellung\/","title":{"rendered":"Betriebsverlust und Quotenschaden \u2013 eine Klarstellung"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4041\" class=\"elementor elementor-4041\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b4fe6bc e-flex e-con-boxed e-con e-parent\" data-id=\"3b4fe6bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19370377 elementor-widget elementor-widget-text-editor\" data-id=\"19370377\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\">Der Insolvenzverwalter hat \u2013 unterst\u00fctzt durch den Sachverst\u00e4ndigen \u2013 zur Auff\u00fcllung der Masse alle Schadenspositionen aus der Insolvenzverschleppung geltend zu machen. In diesem Beitrag geht es um die Darstellung der Schadensanspr\u00fcche der Gesellschaft, den sog \u201eBetriebsverlust\u201c, sowie der Gl\u00e4ubiger, den sog \u201eQuotenschaden\u201c, aus dem Titel der Insolvenzverschleppung und um die Kl\u00e4rung der Verursacher und des Unterschieds bzw der Abgrenzung dieser Schadenspositionen sowie um deren Berechnung.<\/p>\n\n<p class=\"wp-block-paragraph\">Dieses spannende Thema behandelt unser Partner Andreas Ulm gemeinsam mit Dr. Clemens Jaufer, Mag. Andreas Lorenzoni und em. o.Univ.-Prof. Mag. Dr. Dieter Mandl \u00a0in der aktuellen Ausgabe 04\/2025 der RWZ (Zeitschrift f\u00fcr Recht &amp; Rechnungswesen).<\/p>\n\n<p class=\"wp-block-paragraph\">Den Beitrag finden Sie <a href=\"https:\/\/unp.at\/wp-content\/uploads\/2025\/05\/RWZ-4-2025_Betriebsverlust-und-Quotenschaden_eine-Klarstellung.pdf\" target=\"_blank\" rel=\"noopener\"><u>hier.<\/u><\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Der Insolvenzverwalter hat \u2013 unterst\u00fctzt durch den Sachverst\u00e4ndigen \u2013 zur Auff\u00fcllung der Masse alle Schadenspositionen aus der Insolvenzverschleppung geltend zu [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4042,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publikationen"],"_links":{"self":[{"href":"https:\/\/unp.at\/index.php\/wp-json\/wp\/v2\/posts\/4041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unp.at\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/unp.at\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/unp.at\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/unp.at\/index.php\/wp-json\/wp\/v2\/comments?post=4041"}],"version-history":[{"count":4,"href":"https:\/\/unp.at\/index.php\/wp-json\/wp\/v2\/posts\/4041\/revisions"}],"predecessor-version":[{"id":4046,"href":"https:\/\/unp.at\/index.php\/wp-json\/wp\/v2\/posts\/4041\/revisions\/4046"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/unp.at\/index.php\/wp-json\/wp\/v2\/media\/4042"}],"wp:attachment":[{"href":"https:\/\/unp.at\/index.php\/wp-json\/wp\/v2\/media?parent=4041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/unp.at\/index.php\/wp-json\/wp\/v2\/categories?post=4041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/unp.at\/index.php\/wp-json\/wp\/v2\/tags?post=4041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}