{"id":14529,"date":"2026-09-09T03:27:49","date_gmt":"2026-09-09T03:27:49","guid":{"rendered":"https:\/\/www.mth-partner.de\/?p=14529"},"modified":"2026-09-09T03:27:49","modified_gmt":"2026-09-09T03:27:49","slug":"rechtsformen-im-vergleich","status":"publish","type":"post","link":"https:\/\/www.mth-partner.de\/en\/legal-forms-compared\/","title":{"rendered":"Legal forms compared: Which one suits your start-up?"},"content":{"rendered":"<section id=\"hero\" data-elementor=\"hero\">\n<p class=\"lead\">Choosing the legal form is one of the first \u2013 and economically most long-term significant \u2013 decisions when starting a business. It determines your personal liability, the required capital investment, the tax burden, the disclosure requirements and your attractiveness to investors. This article provides a dispassionate comparison of the six legal forms that are practically relevant for new businesses in Germany: sole proprietorship, GbR, OHG, KG, UG (haftungsbeschr\u00e4nkt) and GmbH. At the end, you will find a decision-making aid featuring typical constellations.<\/p>\n<\/section>\n<section id=\"auf-einen-blick\" class=\"mth-fact-box\" data-elementor=\"auf-einen-blick\">\n<h2><span class=\"ez-toc-section\" id=\"Auf_einen_Blick\"><\/span>At a glance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"mth-checklist\">\n<li><strong>sole proprietorship<\/strong>\u00a0(sole trader) and\u00a0<strong>Partnerships<\/strong>\u00a0(GbR, OHG, KG): no minimum capital, start-up friendly, but unlimited personal liability \u2013 in the case of the KG with the exception of the limited partner.<\/li>\n<li><strong>Limited companies<\/strong>\u00a0(UG, GmbH, AG): Liability is generally limited to the company's assets (following entry in the Commercial Register). In return, this requires a notary, entry in the Commercial Register and bookkeeping obligations as a formal merchant (\u00a7 6 HGB).<\/li>\n<li><strong>Minimum capital<\/strong>Sole proprietorship\/GbR\/OHG\/KG no minimum capital; UG from \u20ac1; GmbH \u20ac25,000 (<a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__5.html\" target=\"_blank\" rel=\"noopener\">Section 5 GmbHG<\/a>); AG \u20ac50,000 (<a href=\"https:\/\/www.gesetze-im-internet.de\/aktg\/__7.html\" target=\"_blank\" rel=\"noopener\">Section 7 of the AktG<\/a>).<\/li>\n<li><strong>Tax-wise<\/strong>Limited companies are subject to corporation tax and trade tax; in the case of sole proprietorships and partnerships, profits are attributed directly to the owners or partners for income tax purposes. OHG, KG, PartG and eGbR can opt for corporate taxation under Section 1a of the German Corporation Tax Act (KStG). Which structure is more favourable depends on the individual case \u2013 that is a question for the tax adviser.<\/li>\n<li><strong>MoPeG-Reform<\/strong>\u00a0Since 1st January 2024: The GbR has legal capacity, can hold real estate and trademarks in its own name, and can be registered in the new company register as an eGbR.<\/li>\n<\/ul>\n<\/section>\n<section id=\"inhalt\" class=\"mth-toc\" data-elementor=\"toc\"><\/section>\n<section id=\"rechtlicher-hinweis\" class=\"mth-disclaimer\" data-elementor=\"hinweis-oben\"><em>This post provides a structural overview of the most important legal forms and does not replace case-by-case examination. The choice of legal form has legal, tax and economic consequences; we recommend making this decision in consultation with a lawyer and a tax advisor.<\/em><\/p>\n<\/section>\n<section id=\"grundtypen\" data-elementor=\"grundtypen\">\n<h2><span class=\"ez-toc-section\" id=\"Personenunternehmen_Personengesellschaft_Kapitalgesellschaft\"><\/span>sole proprietorship, partnership, limited company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>German business law recognises three basic types, which differ significantly in terms of liability, incorporation effort and ongoing obligations.<\/p>\n<p>The\u00a0<strong>sole trader<\/strong>\u00a0is not a company, but a natural person who operates in the market independently. Formation requires no formal procedure, the structure is lean \u2013 and liability is unlimited and personal.<\/p>\n<p>At the\u00a0<strong>Partnerships<\/strong>\u00a0(GbR, OHG, KG and the special forms PartG and PartG mbB) the person of the partners is in the foreground: they manage the business and are liable \u2013 generally personally and without limitation \u2013 for the liabilities. An exception is the limited partner in the KG, whose liability is limited to the registered amount of liability (<a href=\"https:\/\/www.gesetze-im-internet.de\/hgb\/__171.html\" target=\"_blank\" rel=\"noopener\">Section 171 of the Commercial Code (HGB)<\/a>).<\/p>\n<p>At the\u00a0<strong>Limited companies<\/strong>\u00a0(UG, GmbH, AG), the company acts as an independent legal entity. It is liable with its own assets; once entered in the commercial register, the shareholders themselves are generally not personally liable for the company's liabilities. Anyone who acts on behalf of the company prior to registration, however, may be held personally liable (<a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__11.html\" target=\"_blank\" rel=\"noopener\">Section 11 GmbHG<\/a>). Limited liability companies are subject to stricter incorporation and accounting regulations for this: notarisation of the partnership agreement, entry in the commercial register, capital raising and accounting obligations.<\/p>\n<\/section>\n<section id=\"rechtsformen-detail\" data-elementor=\"rechtsformen-detail\">\n<h2><span class=\"ez-toc-section\" id=\"Die_Rechtsformen_im_Detail\"><\/span>The legal forms in detail<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Einzelunternehmen\"><\/span>sole trader<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Anyone who operates a business alone and independently is a sole trader. Establishment is informal \u2013 registration of a business under Section 14 of the German Trade Regulation Act (GewO) is sufficient, or notification to the tax office in the case of liberal professions. One only becomes a merchant in the commercial law sense (Section 1 of the German Commercial Code - HGB) if the nature and scope of the business require a commercially organised business enterprise; smaller businesses remain small-scale operators without any obligation to register in the commercial register. The owner is personally and fully liable for the liabilities with their private assets.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GbR_und_eGbR\"><\/span>GbR and eGbR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The civil law partnership according to\u00a0<a href=\"https:\/\/www.gesetze-im-internet.de\/bgb\/__705.html\" rel=\"noopener\">Sections 705 et seq. BGB<\/a>\u00a0is formed as soon as two or more persons join together to pursue a common purpose \u2013 a written contract is not compulsory, but is strongly recommended. There is no minimum capital requirement. The partners are jointly and severally liable to creditors with their private assets.<\/p>\n<p>Since 1 January 2024, the Partnership Law Modernisation Act (MoPeG) has reorganised the GbR: it has legal capacity, can hold real estate, trademarks and equity investments in its own name, and can voluntarily have itself entered in the newly created partnership register. The registered variant bears the suffix \u201eeGbR\u201c. For certain transactions, registration is effectively a prerequisite \u2013 in particular for land register entries (\u00a7 47 para. 2 GBO) and the acquisition of GmbH shares (\u00a7 40 GmbHG). The eGbR is a registered partnership; it is therefore also subject to the obligation to notify beneficial owners to the transparency register (\u00a7 20 GwG).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"OHG\"><\/span>OHG<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The general partnership (<a href=\"https:\/\/www.gesetze-im-internet.de\/hgb\/BJNR002190897.html#BJNR002190897BJNG002700301\" rel=\"noopener\">sections 105 et seq. of the German Commercial Code<\/a>is the commercial partnership: subject to mandatory registration, with no minimum capital, and with unlimited joint and several liability of all partners.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"KG_und_GmbH_Co_KG\"><\/span>KG and GmbH &amp; Co. KG<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The limited partnership (\u00a7\u00a7 161 et seq. HGB) has two types of partner: the\u00a0<strong>Complementary<\/strong>, who has unlimited liability and manages the business, and the\u00a0<strong>Limited partners<\/strong>, whose liability is limited to a liability sum entered in the commercial register. If the contribution has been paid in full, direct liability towards creditors ceases to apply (\u00a7 171 HGB).<\/p>\n<p>Of practical significance is the\u00a0<strong>GmbH &amp; Co. KG<\/strong>The general partner is not a natural person, but rather a GmbH (private limited company). As a result, no natural person has unlimited liability. This structure combines the limited liability of a corporate entity with the structural and tax advantages of a partnership, but requires separate bookkeeping and separate annual financial statements for the KG and the general partner GmbH. Furthermore, if there is no natural person as an unlimitedly liable partner, the disclosure requirements for corporations (\u00a7 264a HGB) apply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"UG_haftungsbeschrankt\"><\/span>Limited Liability Company (Ltd.)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The entrepreneurial company pursuant to Section 5a of the German Limited Liability Companies Act (GmbHG) is not a separate legal form, but rather a variant of a GmbH with reduced starting capital starting from \u20ac1. Because of the lower share capital, special reserve rules apply: a quarter of the annual surplus, reduced by any loss carried forward, must be allocated to a statutory capital reserve. The obligation to form reserves does not end when a specific reserve amount is reached, but only upon the entry of a formal capital increase to at least \u20ac25,000 in the commercial register (Section 5a (5) GmbHG). Thereafter, the company may retain the designation \u201eUG (haftungsbeschr\u00e4nkt)\u201c or change its name to \u201eGmbH\u201c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GmbH\"><\/span>Ltd.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The limited liability company is the most commonly chosen form of company. Minimum share capital: \u20ac25,000 (Section 5 of the GmbH Act), of which, in the case of a cash formation, at least 25 % per share and a total of at least \u20ac12,500 must be paid up prior to registration (<a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__7.html\" rel=\"noopener\">Section 7(2) of the GmbHG<\/a>Following entry in the commercial register, the shareholders are generally not personally liable for the company's liabilities. We discuss the procedure, costs and standard protocol in detail in the article\u00a0<a href=\"https:\/\/www.mth-partner.de\/en\/gmbh-formation-cologne-procedure-costs\/\">Set up a GmbH in Cologne<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"AG\"><\/span>AG<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The public limited company is the legal form for capital-intensive projects, different classes of shares or access to the capital market. Minimum share capital: \u20ac50,000 (\u00a7 7 AktG). The structure has three tiers (management board, supervisory board, general meeting), and the articles of association are heavily predetermined by the legislature (strictness of the articles of association, \u00a7 23 para. 5 AktG). For the majority of medium-sized projects, the AG is oversized and is only briefly considered here.<\/p>\n<\/section>\n<section id=\"vergleichstabelle\" data-elementor=\"vergleichstabelle\">\n<h2><span class=\"ez-toc-section\" id=\"Direkter_Vergleich_in_der_Tabelle\"><\/span>Direct comparison in the table<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The following overview summarises the key distinguishing features. It does not replace a case-by-case assessment, but helps to narrow down the direction.<\/p>\n<div class=\"mth-table-wrap\">\n<table class=\"mth-comparison-table\">\n<caption>Legal forms compared: Sole proprietorship, GbR\/eGbR, OHG, KG, UG and GmbH<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Feature<\/th>\n<th scope=\"col\">Sole trader<\/th>\n<th scope=\"col\">GbR \/ eGbR<\/th>\n<th scope=\"col\">OHG<\/th>\n<th scope=\"col\">KG<\/th>\n<th scope=\"col\">UG<\/th>\n<th scope=\"col\">Ltd.<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Minimum capital<\/th>\n<td>None<\/td>\n<td>None<\/td>\n<td>None<\/td>\n<td>None (liability amount unlimited)<\/td>\n<td>From \u20ac1<\/td>\n<td>25.000 \u20ac<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Liability<\/th>\n<td>Personally unlimited<\/td>\n<td>Personally unlimited<\/td>\n<td>Personally unlimited<\/td>\n<td>General partner with unlimited liability; limited partner up to the amount of their liability contribution (\u00a7 171 HGB)<\/td>\n<td>company assets<\/td>\n<td>company assets<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Deed of partnership notarised?<\/th>\n<td>Not applicable<\/td>\n<td>No<\/td>\n<td>No<\/td>\n<td>No<\/td>\n<td>Yes<\/td>\n<td>Yes<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Public register application<\/th>\n<td>Only in the case of merchant status<\/td>\n<td>For eGbR: yes (\u00a7 707b BGB)<\/td>\n<td>Yes (\u00a7 12 HGB)<\/td>\n<td>Yes (\u00a7 12 HGB)<\/td>\n<td>Yes<\/td>\n<td>Yes<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">set-up costs<\/th>\n<td>Very low<\/td>\n<td>Gering<\/td>\n<td>Moderat<\/td>\n<td>Moderat<\/td>\n<td>Higher (Notary + HR)<\/td>\n<td>Higher (Notary + HR)<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Management structure<\/th>\n<td>Sole proprietor<\/td>\n<td>All shareholders jointly (\u00a7 715 BGB)<\/td>\n<td>All partners (\u00a7 114 HGB)<\/td>\n<td>Complementary<\/td>\n<td>Managing Director<\/td>\n<td>Managing Director<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Bookkeeping according to the HGB<\/th>\n<td>As a merchant only<\/td>\n<td>No (tax E\u00dcR)<\/td>\n<td>Yes<\/td>\n<td>Yes<\/td>\n<td>Yes<\/td>\n<td>Yes<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Public disclosure<\/th>\n<td>No<\/td>\n<td>No<\/td>\n<td>Generally no; yes if there is no natural person as a fully liable partner (\u00a7 264a HGB)<\/td>\n<td>Generally no; yes for a GmbH &amp; Co. KG (\u00a7 264a HGB)<\/td>\n<td>FS (financial year-end)<\/td>\n<td>FS (financial year-end)<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">share transfer<\/th>\n<td>Not applicable<\/td>\n<td>As per contract<\/td>\n<td>As per contract<\/td>\n<td>As per contract<\/td>\n<td>Notarised (\u00a7 15 GmbHG)<\/td>\n<td>Notarised (\u00a7 15 GmbHG)<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Tax structure<\/th>\n<td>Income tax for the sole trader<\/td>\n<td>Income tax for shareholders<\/td>\n<td>Income tax for shareholders (option model \u00a7 1a KStG)<\/td>\n<td>Income tax for shareholders (option model \u00a7 1a KStG)<\/td>\n<td>corporation tax + trade tax<\/td>\n<td>corporation tax + trade tax<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Typical suitability<\/th>\n<td>Solo, low risk<\/td>\n<td>Freelance cooperation, real estate partnership (subsequently registered partnership)<\/td>\n<td>Commercial partnership (now rarely newly chosen)<\/td>\n<td>family business, shareholding structures<\/td>\n<td>Start-ups with little capital, single-person GmbH<\/td>\n<td>SMEs, investor funding rounds<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"mth-note\"><strong>Disclosure notice:<\/strong>\u00a0The obligation to disclose annual financial statements in the company register pursuant to sections 325 et seq. of the German Commercial Code (HGB) applies to capital companies and commercial partnerships with no unlimitedly liable natural person (section 264a HGB). The scope depends on the size category pursuant to section 267 HGB \u2013 small and micro companies enjoy significant simplifications.<\/p>\n<\/section>\n<section id=\"steuern\" data-elementor=\"steuern\">\n<h2><span class=\"ez-toc-section\" id=\"Steuerliche_Behandlung_im_Uberblick\"><\/span>Tax treatment at a glance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The tax burden is one of the most important factors in choosing a legal form and one of the most complex. The following overview is limited to the basic structure; the specific calculation must definitely be left to the tax adviser.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kapitalgesellschaften_Korperschaftsteuer_und_Gewerbesteuer\"><\/span>Limited companies: Corporation tax and trade tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>UGs, GmbHs and AGs are subject to corporation tax under the Corporation Tax Act (KStG) (currently 15 %), plus a solidarity surcharge of 5.5 % on that amount, as well as trade tax. The legislature has decided to gradually reduce the corporation tax rate: 15 % up to and including the 2027 tax assessment period, after which it will decrease annually to 10 % from 2032 (Section 23 of the Corporation Tax Act, as amended by the Growth Promotion Act).<\/p>\n<p>Trade tax is levied on the\u00a0<em>establishment<\/em>\u00a0rather than the registered office (Section 4 of the Trade Tax Act). For businesses with a permanent establishment in Cologne, the municipal assessment rate \u2013 currently 475 % \u2013 must be included in the calculation; this is significantly higher than the national average. Where there are several permanent establishments in different local authorities, the trade income is apportioned (Sections 28 et seq. of the Trade Tax Act (GewStG)).<\/p>\n<p>Where profits are distributed to shareholders, a second tier applies: for natural persons, either the flat-rate withholding tax (25 % plus the solidarity surcharge) or \u2013 upon application \u2013 the partial income scheme under Section 32d(2)(3) of the Income Tax Act (EStG). The right to make such an application requires a shareholding of at least 25 % or \u2013 in the case of a shareholding of at least 1 % \u2013 the performance of professional duties for the company that confer significant influence over its business operations. The total tax liability depends on the shareholders\u2019 individual tax rates.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Personenunternehmen_und_Personengesellschaften_transparente_Besteuerung\"><\/span>Sole proprietorships and partnerships: transparent taxation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sole proprietorships, partnerships (GbR), general partnerships (OHG) and limited partnerships (KG) are for the\u00a0<em>earnings taxes<\/em>\u00a0Tax-transparent: Profits are allocated pro rata to the owners or shareholders, who are then liable for personal income tax on those amounts (progressive up to 45 %, plus the solidarity surcharge and, where applicable, church tax). For the\u00a0<em>Corporation tax<\/em>\u00a0an important exception applies: in the case of commercial partnerships, the partnership itself is the liable party for trade tax (\u00a7 5 GewStG). It is credited in part against income tax at the level of the partners via \u00a7 35 EStG; given the current Cologne assessment rates, this credit frequently falls short of the actual tax burden.<\/p>\n<p>Since 2022, general partnerships (OHG), limited partnerships (KG), registered professional partnerships (PartG) and \u2013 following the MoPeG reform \u2013 also registered civil law partnerships (eGbR) can opt for corporate taxation pursuant to Section 1a of the Corporate Income Tax Act (KStG). The option changes the tax treatment, not the civil-law legal form. For unincorporated businesses, Section 34a of the Income Tax Act (EStG) additionally offers a retention privilege that partially reduces the tax burden on retained profits.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Welche_Form_ist_steuerlich_gunstiger\"><\/span>Which form is more tax-favourable?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There is no general answer. As a guideline: anyone who leaves profits in the company (retains them) is often better off with a limited company; anyone who continually withdraws profits for private use and has a low personal income tax rate may be better off with an unincorporated business. The exact calculation depends on the level of profits, withdrawals, shareholder structure, location of the business establishment and a potential option under Section 1a of the Corporate Income Tax Act (KStG).<\/p>\n<\/section>\n<section id=\"entscheidungshilfe\" data-elementor=\"entscheidungshilfe\">\n<h2><span class=\"ez-toc-section\" id=\"Welche_Rechtsform_passt_zu_welchem_Vorhaben\"><\/span>Which legal form suits which project?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Typical constellations frequently fall into one of the following groups. The recommendations are guide values; the details of a specific project may point in a different direction.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Solo-Grundung_mit_geringem_Startkapital_und_begrenztem_Risiko\"><\/span>Sole proprietorship start-up with low initial capital and limited risk<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the activity is manageable and the liability risk is low (such as consulting, IT, trade with low-value goods), sole proprietorships or\u00a0<strong>Limited Liability Company (Ltd.)<\/strong>\u00a0into consideration. The UG offers limited liability after registration in the commercial register, but in return requires the statutory reserve obligation pursuant to Section 5a(3) of the German Limited Liability Companies Act (GmbHG) and the formal administrative burden of a corporation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Zwei_bis_drei_Grunder_mit_gemeinsamem_Vorhaben\"><\/span>Two to three founders with a shared vision<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the case of several individuals with joint management, investments and mutual trust, there is frequently a\u00a0<strong>LLC with individual articles of association<\/strong>\u00a0appropriate. The contract should explicitly regulate voting rights, reservation of consent, exit rules and severance formulas in the articles of association \u2013 subsequent changes are time-consuming and expensive in the event of a dispute.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Freiberufliche_Kooperation\"><\/span>Freelance cooperation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For associations of freelance professionals (doctors, lawyers, tax advisors, architects), the\u00a0<strong>partnership<\/strong>\u00a0or \u2013 with limitation of liability for professional negligence \u2013 the\u00a0<strong>Partnership with limited professional liability (PartG mbB)<\/strong>\u00a0common. Both forms do not require a minimum capital and suit professions that do not engage in a commercial activity within the meaning of the German Commercial Code (HGB). The PartG mbB limits liability for professional errors to the partnership's assets, provided the statutory professional indemnity insurance is in place (Section 8(4) of the German Partnership Act (PartGG)); other liabilities \u2013 such as rent or wages \u2013 remain unlimited.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Familienunternehmen_mit_Nachfolgeperspektive\"><\/span>Family business with succession prospects<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where succession planning is important, the\u00a0<strong>GmbH &amp; Co. KG<\/strong>\u00a0frequently chosen. It combines the limited liability of a corporate entity with the flexibility of a partnership \u2013 at the price of a more complex structure with two companies and separate bookkeeping.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kapitalintensives_Vorhaben_Investorenrunden_geplant\"><\/span>Capital-intensive project, investor rounds planned<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For projects with external capital, different share classes or a prospective stock market flotation, the\u00a0<strong>Ltd.<\/strong>\u00a0common; for very large projects with capital market access the\u00a0<strong>AG<\/strong>. Both forms require structured governance, professional accounting and regular disclosure.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nebenberufliche_Tatigkeit_mit_geringem_Umsatz\"><\/span>Secondary employment with low turnover<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A\u00a0<strong>sole trader<\/strong>\u00a0or a small business is often sufficient here. Regardless of the legal form, the small business regulation under Section 19 of the German Value Added Tax Act (UStG) may apply: the turnover of a small business is exempt from VAT if the turnover in the previous year did not exceed \u20ac25,000 and the anticipated turnover in the current year does not exceed \u20ac100,000 (limits applicable since 1 January 2025). The small business regulation is not a legal form, but a VAT status; it is also open to partnerships and corporations.<\/p>\n<\/section>\n<section id=\"internationale-gruender\" data-elementor=\"internationale-gruender\">\n<h2><span class=\"ez-toc-section\" id=\"Fur_internationale_Grunder\"><\/span>For international founders<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Foreign natural and legal persons can become shareholders of all the aforementioned legal forms in Germany without special approval. Two clarifications are important: The choice of legal form gives rise to\u00a0<em>in its own right<\/em>\u00a0no right of residence in Germany. Anyone who wants to move to Germany themselves as a founder requires a corresponding residence permit \u2013 for self-employed activities, this is regularly under Section 21 of the Residence Act (AufenthG) with an individual assessment of economic viability. And: Foreign legal entities as shareholders regularly require a current register extract and proof of authority to represent for the notary, frequently with an apostille or consular legalisation and a certified translation.<\/p>\n<p>Continuing:\u00a0<a href=\"https:\/\/www.mth-partner.de\/en\/services\/residency-by-founding-a-business-or-a-company-in-germany\/\">Residency by founding a business or a company in Germany<\/a>\u00a0\u2013 Start-up support, including for international clients.<\/p>\n<\/section>\n<section id=\"typische-fehler\" data-elementor=\"typische-fehler\">\n<h2><span class=\"ez-toc-section\" id=\"Typische_Fehler_bei_der_Rechtsformwahl\"><\/span>Typical mistakes when choosing a legal form<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Nur_nach_Kosten_entscheiden\"><\/span>1. Decide on cost alone<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The lower setup costs of a sole proprietorship or a general partnership (GbR) must be weighed against the personal liability risk. The correct point of comparison is the sum of setup expenditure, ongoing costs and liability risk over the planned useful life, not just the initial formation fee.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Musterprotokoll_gewahlt_obwohl_die_Konstellation_individuell_ist\"><\/span>2. Standard template chosen, even though the situation is individual<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The standard protocol pursuant to Section 2(1a) of the German Limited Liability Companies Act (GmbHG) is available for a maximum of three shareholders, one managing director and exclusively cash contributions. Individual provisions are excluded. Anyone who accepts these restrictions in the first step and subsequently wishes to regulate matters differently must have the articles of association amended \u2013 the effort regularly exceeds the initial savings.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_GbR-Vertrag_nicht_schriftlich_fixieren\"><\/span>3. Not putting the GbR agreement in writing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The GbR is formed informally \u2013 without a written contract, the default rules of the BGB apply. These rarely match what the partners actually intended. A concise but written partnership agreement reduces subsequent problems of interpretation and proof.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_eGbR-Eintragung_ubersehen\"><\/span>4. eGbR registration overlooked<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the GbR is to hold real estate or acquire shares in a GmbH, the law has required registration as an eGbR since 1 January 2024 (Section 47(2) GBO, Section 40 GmbHG). The traditional, unregistered GbR is effectively incapable of acting in these transactions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Steuerliche_Perspektive_ausklammern\"><\/span>5. Exclude the tax perspective<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The civil law legal form determines the framework, but the actual tax burden is also shaped by the amount of profit, withdrawals and the local business tax multiplier of the permanent establishment. A decision on the legal form without a tax adviser risks a structure that is sound under civil law, but disadvantageous from a tax perspective \u2013 or vice versa.<\/p>\n<\/section>\n<section id=\"rechtsformwechsel\" data-elementor=\"rechtsformwechsel\">\n<h2><span class=\"ez-toc-section\" id=\"Spaterer_Rechtsformwechsel\"><\/span>Subsequent change of legal form<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A subsequent change of legal form is possible, but depends on the previous legal form. The Reorganisation Act provides for four types of reorganisation: merger, demerger, transfer of assets and change of legal form. Not every legal entity can carry out every type of reorganisation \u2013 the catalogues in Section 3 of the Reorganisation Act (UmwG) (merger), Section 124 UmwG (demerger) and Section 191 UmwG (change of legal form) are exhaustive.<\/p>\n<p>A\u00a0<strong>sole trader<\/strong>\u00a0is not a transforming legal entity under the Transformation Act (UmwG). Anyone wishing to convert their sole proprietorship into a GmbH can, as a registered sole trader (eingetragener Einzelkaufmann \u2013 e. K.), use the\u00a0<em>Outsourcing<\/em>\u00a0utilising the UmwG; otherwise, a business transfer agreement or a contribution in kind to a newly founded GmbH may be considered. In the case of\u00a0<strong>partnership<\/strong>\u00a0is exclusively the\u00a0<em>registered<\/em>\u00a0GbR (eGbR) as a transforming legal entity within the meaning of the Transformation Act (UmwG) (\u00a7 191 para. 1, \u00a7 152 UmwG); the unregistered GbR must first be registered for this purpose or choose an alternative route.<\/p>\n<p>For tax purposes, the provisions of the Reorganisation Tax Act (Umwandlungssteuergesetz) must be observed, which under certain conditions allows for a tax-neutral reorganisation. The costs and effort involved in changing legal form are not inconsiderable \u2013 the choice of the initial form should therefore be made with a view to foreseeable developments in the company.<\/p>\n<\/section>\n<section id=\"faq\" data-elementor=\"faq-accordion\">\n<h2><span class=\"ez-toc-section\" id=\"Haufige_Fragen\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"mth-faq\">\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"UG_oder_GmbH_%E2%80%93_was_ist_besser_fur_den_Start\"><\/span>UG or GmbH \u2013 which is better for a start-up?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The UG allows a start with significantly less capital (from \u20ac1), but in return requires the statutory reserve obligation pursuant to Section 5a(3) of the GmbH Act (GmbHG): a quarter of the annual net profit, reduced by loss carryforwards, must be allocated to a statutory capital reserve; this obligation only ends with the entry of a formal capital increase to at least \u20ac25,000. Anyone who cannot raise the starting capital immediately is well advised to choose the UG; anyone who can raise it saves themselves the permanent reserve obligation and appears more reputable on the market. Notary fees and ongoing expenses are fundamentally structured similarly for both the UG and the GmbH; for standard constellations using the model protocol, the difference is manageable.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Muss_die_GbR_ins_Gesellschaftsregister_eingetragen_werden\"><\/span>Must the GbR be entered in the partnership register?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Generally no \u2013 the registration is voluntary. However, it becomes effectively compulsory if the GbR wishes to carry out certain transactions: acquisition or sale of real estate (\u00a7 47 para. 2 GBO [German Land Register Act]), acquisition of GmbH shares (\u00a7 40 GmbHG [German Limited Liability Companies Act]), or participation in other companies subject to registration. For real estate GbRs and investment GbRs, the eGbR is therefore standard in practice.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Ich_bin_Freiberufler_%E2%80%93_brauche_ich_eine_besondere_Rechtsform\"><\/span>I am a freelancer \u2013 do I need a special legal form?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No, but there are options. Freelancers under Section 18 of the Income Tax Act (EStG) (doctors, lawyers, tax advisors, architects and others) generally operate as sole proprietorships or in partnerships. For the association of several professionals, the partnership company is an option; the PartG mbB limits liability for professional errors to the company assets if appropriate professional indemnity insurance exists (Section 8 para. 4 PartGG). Other liabilities \u2013 such as rent or wages \u2013 remain unlimited.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Konnen_Personengesellschaften_wie_eine_Kapitalgesellschaft_besteuert_werden\"><\/span>Can partnerships be taxed like a limited company?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. Since 2022, general partnerships (OHG), limited partnerships (KG) and partnerships under professional law (PartG) \u2013 and since the Act on the Modernisation of Partnership Law (MoPeG) also registered civil law partnerships (eGbR) \u2013 have been able to opt pursuant to Section 1a of the Corporation Tax Act (KStG) to be treated as a corporation for income tax purposes. The option changes the tax treatment, not the civil law legal form. Whether the option makes sense depends on the individual case and falls within the scope of tax advice.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Wie_schnell_kann_ich_die_Rechtsform_spater_andern\"><\/span>How quickly can I change the legal form later?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A change of legal form is legally possible, but neither trivial nor equally straightforward for every starting form. The Transformation Act (UmwG) defines the catalogue of legal entities capable of changing their form (\u00a7 191 UmwG); sole proprietorships and unregistered partnerships (GbRs) are not entities capable of changing their form and must choose an alternative route (demerger, transfer of business, contribution in kind). Costs and effort should be factored into the decision on legal form from the very beginning.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Reicht_die_Beratung_durch_den_Steuerberater_aus\"><\/span>Is the advice from the tax adviser sufficient?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In simple constellations, frequently yes. As soon as several shareholders are involved, individual contract clauses are desired or international elements are added, legal advice complements tax advice sensibly: the tax adviser optimises the tax burden, while the lawyer drafts the contract in such a way that management, departure and conflict cases are clearly regulated.<\/p>\n<\/div>\n<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Die Wahl der Rechtsform ist eine der ersten \u2013 und wirtschaftlich langfristig wichtigsten \u2013 Entscheidungen bei einer Gr\u00fcndung. Sie bestimmt Ihre pers\u00f6nliche Haftung, den n\u00f6tigen Kapitaleinsatz, die Steuerlast, die Publizit\u00e4tspflichten und Ihre Attraktivit\u00e4t f\u00fcr Investoren. Dieser Beitrag stellt die sechs Rechtsformen, die f\u00fcr neue Unternehmen in Deutschland praktisch relevant sind, n\u00fcchtern gegen\u00fcber: Einzelunternehmen, GbR, OHG, [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":14530,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-14529","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mietrecht-rechtsanwalt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rechtsformen im Vergleich: GmbH, UG, GbR &amp; KG<\/title>\n<meta name=\"description\" content=\"GmbH, UG, GbR, OHG, KG und Einzelunternehmen im Vergleich: Haftung, Kapital, Steuern, Notar- und Registerpflichten verst\u00e4ndlich erkl\u00e4rt.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mth-partner.de\/en\/legal-forms-compared\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rechtsformen im Vergleich: GmbH, UG, GbR &amp; KG\" \/>\n<meta property=\"og:description\" content=\"GmbH, UG, GbR, OHG, KG und Einzelunternehmen im Vergleich: Haftung, Kapital, Steuern, Notar- und Registerpflichten verst\u00e4ndlich erkl\u00e4rt.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mth-partner.de\/en\/legal-forms-compared\/\" \/>\n<meta property=\"og:site_name\" content=\"Rechtsanwaltskanzlei\u00a0Tieben\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/profile.php?id=100054481000178\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-09T03:27:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mth-partner.de\/wp-content\/uploads\/rechtsformen-vergleichsmatrix.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1672\" \/>\n\t<meta property=\"og:image:height\" content=\"941\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Rusudan Tsiskreli\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@mth_Tieben\" \/>\n<meta name=\"twitter:site\" content=\"@mth_Tieben\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rusudan Tsiskreli\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"14 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Legal forms compared: GmbH, UG, GbR &amp; 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