When companies merge, certain internal corporate matters remain unresolved on the part of the transferring legal entity. This also applies to the discharge of the members of the governing bodies. Therefore, the question arises whether, after the completion of a merger, a discharge of the members of the governing bodies of the transferring legal entity for their previous activities is still possible, and who, if applicable, is responsible for this according to which rules. In light of divergent decisions from the Higher Regional Court of Munich and the Higher Regional Court of Hamburg, the author fundamentally advocates for the possibility of closing discharge gaps on the part of the acquiring legal entity. He also outlines a way to ensure, through provisions in the merger agreement, that no exceptional discharge gaps remain.