Claude Code
Codex
Cursor
GitHub Copilot
Gemini CLIAbout this skill
Stichtagsbezogene Ueberschuldungspruefung der GmbH nach § 19 Abs. 2 InsO durch den Steuerberater. Zweistufige Pruefung — rechnerische Ueberschuldung (Aktiva vs. Passiva zu Liquidationswerten) und Fortbestehensprognose (24-Monats-Horizont nach SanInsKG; sonst zwoelf Monate). Massstab BGH II ZR 233/18 sowie BGH II ZR 88/16 (Passiva II). IDW S 6 (Sanierungskonzepte) und IDW S 11 (Insolvenzeroeffnungsgruende). Ergibt Ampel-Bewertung und triggert Mandantenwarnschreiben bei roter Ampel (siehe stb-warnschreiben-krisensignale).
Quick start
- Copy the install prompt. Use the green button above this README.
- Send it to your agent. Paste it into your coding agent’s chat and send.
- Review the setup. Your agent checks the skill’s instructions, requirements, and installation scope.
Review, license & listing details
Review the source before using this skill
This is an imported listing. We haven’t certified its safety, license, or compatibility. Skills may include executable scripts.
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About scan coverage and limitationsAbout this listing
- Category
- General
- Reported license
- Not specified
- Listing language (estimated)
- German
- Review status
- Not individually reviewed
- Agent compatibility
- Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.