Legal Forms of Enterprises in Germany

Corporations and partnerships

There are different possibilities to start business in Germany. Apart from a sole proprietor or freelancer, the company types 'partnership' and 'corporation' exist. The most important difference lies in the partner's/shareholder's liability, may it be unlimited or limited, and in the special tax treatment of the business income. On top of that corporations must fulfil certain legally required accounting provisions.

Click on a link in the menu to get an overview of corporations and partnerships in Germany. Please feel free to contact us in case of any additional information.

Legal forms of enterprises in Germany

• Corporations
  • Gesellschaft mit beschränkter Haftung (GmbH)
  • Aktiengesellschaft (AG)
• Partnerships
  • GmbH & Co. KG
  • Kommanditgesellschaft (KG)
  • Offene Handelsgesellschaft (OHG)