The commentary is aimed particularly at practitioners in the boards and supervisory boards of housing cooperatives, employees of auditing associations, as well as lawyers and courts dealing with cooperative law issues. In a clear structure and understandable language, the authors explain the legal situation according to the status of the Cooperative Amendment from July 2017 and the current case law. Topics include: jurisdiction and delineation of competencies between cooperative bodies, legal status of members and representatives, liability of board and supervisory board members, accounting, taxation, and auditing of housing cooperatives. New in the 3rd edition: transformation law, particularly the merger of housing cooperatives.