The critical stage of an Austrian Limited Liability Company (LLC) is characterized by urgent liquidity needs. In that stage especially it is very common to call in outstanding shares from the shareholders. The process of calling in and paying in the outstanding shares, if complied to the legal regulations, extends over a longer period of time. Due to the urgent need for new capital, inpayments of outstanding shares are done disregarding the legal process regulations and validity requirements. Two problems are possible in this context: the premature and voluntary inpayment of shares and the inpayment of shares to an indebted bank account of the LLC. Both cases are analyzed within the following diploma thesis through reference to the judicature of the Austrian Supreme Court of Justice. At first the issue of premature and voluntary inpayments will be adressed. These inpayments are problematic, because the inpayment is made, before a resolution to call in outstanding shares has been adopted and unlike the legally planned procedure there is no registration of the payment at the commercial register court. Secondly the problem of inpayments to an indebted bank account of the LLC will be discussed. When paying the outstanding shares to an indebted bank account, legal problems can appear, as it is doubtful, wether the legal requirement of paying the shares to the free disposition of the managing directors has been met. As a result of this thesis there should be given an answer to the question for both of the discussed problems, under which conditions, according to the judicature of the Austrian Supreme Court of Justice, the inpayment of the outstanding shares is valid and under which circumstances that is not the case.