The aim of this diploma thesis is to ascertain the clearing account of limited company members in respect of unlawful refund of capital contributions. Emanating from a ruling of the Administrative Court concerning illegal contributions, the first chapter offers the reader a detailed background information on the presence of refund of capital contributions and hidden profit distribution connected with the allocation account. Moreover, it includes the analysis of certain criteria established by the Administrative Court, dealing with the existence of hidden profit distribution. Further, the various transfers on the partnership account are demonstrated, with a special focus on their legitimacy.Subsequently, the basics of the clearing account under company law will be described, where the typical proceedings will be considered. In detail, the chapter focuses on the admissibility criteria of dividend disbursement, chief executive salary and allocation of a loan.The following chapter focuses on the investigation of the offence of § 82 GmbHG, pointing out the required conditions in order to fulfil the elements of unlawful refund of contributions related to addressed audience and infringements. It includes the analysis of the practical implementation of hidden profit distribution and the depiction of day- to- day practice. Additionally, the chapter elaborates on the difference between illegal repayment of capital contributions under company law, and hidden profit distribution according to tax law.Finally, a comparison of different doctrines shows the legal consequences and effects of unlawful retransfer of capital contributions. In particular, the invalidity of the benefits contravening illegal retransfer of capital contributions as a potential implication and the possible claim for refund of the company are discussed.