The recent escalations in the financial sector demonstrate that crises can occur not only during recession periods but also during phases of growth. Today, it is a given for companies to engage with crises, and corporate restructuring or rehabilitation is regarded as one of the core tasks of entrepreneurship. However, there is currently no standard requirement or legally established foundation for rehabilitation concepts. Johannes Klein conducts a systematic analysis of existing legal and business requirements for rehabilitation concepts and their interrelationships, based on a solid theoretical framework. The focus is on the specific business requirements for rehabilitation concepts, such as the guidelines of the Treuhandanstalt and the requirements according to IDW FAR 1/91, among others.