Gegenstandpunkt is a Marxist theory group and journal founded in Munich, Germany, in 1992. Prior to 1992, they were known as the Marxist Group (MG) and published a journal called Marxist Debate and Journal – Against the Costs of Freedom (MSZ). According to the 2018 Federal Report on the Protection of the German Constitution: "The sect-like organized group ‘GegenStandpunkt’ (GSP) represents a modified concept of Marxism. It rejects parliamentary democracy as ‘the perfect form of bourgeois rule’. Its aim is to revolutionarily overcome the existing state and social order and establish a socialist or communist society. Due to their elitist interpretation of Marxism, the group is largely isolated on the far left."
Gegenstandpunkt, as far as I know, criticizes Lenin's view of Marxism. They reject the “actually existing socialist” states, the USSR and Marxism-Leninism, claiming they deviated from Marxism.
Unfortunately, since I haven't read Gegenstandpunkt's writings yet, I couldn't explain their theories and ideas in more detail in this post. Most of their writings are in German, but you can find English translations of a few of their works online. You can view and read their writings on these two sites:
https://en.gegenstandpunkt.com/https://de.gegenstandpunkt.com/