If a shareholder is taken liable as guarantor for the liabilities of the company during its insolvency proceedings, this does not lead to subsequent acquisition costs on his participation in the company any longer. The legal basis for the previous jurisdiction for the consideration of costs of the shareholder from equity compensating financial assistance as subsequent acquisition costs in the context of paragraph 17 EStG (Income Tax Act) (BFH, judgement from July 11, 2017 – IX R 36/15; published on September 27, 2017) ceased with the abolition of the equity compensation law by MoMiG (Law for the Modernisation of the German Limited Liability Company Law and the Prevention of Misuse).