Comment by jFriedensreich

that is only possible if no other shareholder exists even in tiny minority amounts otherwise you need to buy back all shares according to book value even if the company is practically worthless to you, also dont forget transfer of shares in germany requires notariat with in person paperwork and fees, etc. in addition you transfer all liabilities back to you as natural person that might exist, which defeats kind of the reason for having a limited in the first place. so this is not an option in virtually any normal failed startup cases.