The founders are liable for debts incurred in the pre-incorporation phase.
Doctrine
Buxbaum, Richard M., The Formation of Marketable Share Companies, in: David/ Conrad (ed.), International Encyclopedia of Comparative Law, Bd. XIII, Tübingen 1974, at 36 et seq.Dasser, Felix, Internationale Schiedsgerichte und Lex Mercatoria, Zürich 1989Derains, Yves, note to ICC Award No. 5065, Clunet 1987, at 1043 et seq.Heinemann, Klaus, Pre-incorporation Transactions, Cologne, Berlin, Bonn, Munich 1990Mayer, Pierre, Le Principe de Bonne Foi devant les Arbitres du Commerce International, in: Festschrift Pierre Lalive, Basel, Frankfurt a.M. 1993, at 543 et seq.Arbitral Awards
ICC Award No. 5065, Clunet 1987, at 1039 et seq.