@book { EigenkapitalersetzendeGesellschafterdarlehen,
    title = "Eigenkapitalersetzende Gesellschafterdarlehen",
    author = "Kai-Uwe {Matthes}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1090138"
}