Business life can hardly be imagined without shelf and shell corporations, because their users can start entrepreneurial activities flexibly and right away. Yet there is a risk that these corporations are run without the statutory capital resources and that, thus, creditors are disadvantaged. Therefore, the Federal Supreme Court applies the rules for establishing a corporation under the GmbHG (Limited Liability Companies Act) analogously when a GmbH (limited liability company) is "economically re-established." The author examines this concept, especially considering the modifications due to the MoMiG (Law for the Modernisation of the German Limited Liability Company Law and the Prevention of Misuse), and develops an independent approach to solve the problem of the protection of creditors when using a shelf or shell GmbH.