The limited liability company (GmbH) is a legal person under civil law. A legal person has its own legal personality. This means that it can itself bear rights and obligations. A legal person acts through its representatives. The GmbH is represented by its managing director.
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The UG haftungsbeschränkt (limited liability) is not a separate company but a form of a GmbH. The difference is that the minimum share capital is not € 25,000, but only € 1.
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A public limited company is suitable for start-ups that require a higher level of capital. The share capital is at least € 50,000. The public limited company (AG) is a legal person under civil law. A legal person has its own legal personality. This means that it can itself bear rights and obligations. A legal person acts through its representatives. The AG acts through its board.
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A company under civil law (Gesellschaft bürgerlichen Rechts, GbR) is a partnership and is also called a BGB-Gesellschaft. The prerequisite for the foundation of the company is that at least two shareholders are involved in it. To do this, the partners must unite in the partnership agreement for a common purpose. The purpose does not necessarily have to be of an economic nature. An ideal purpose is sufficient, such as the establishment of a shared apartment. Every partner has a duty to promote the common purpose. However, the BGB company may not operate a trade according to the German Trade Code. If a trade is operated, this must take the form of an OHG.
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A general partnership ( Offene Handelsgesellschaft, OHG) is a partnership which is regulated in the German Commercial Code (HGB). It has similarities to the GbR, which is also a partnership.
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A limited partnership (Kommanditgesellschaft , KG) is similar to a general partnership (OHG). The Commercial Code (HGB) regulates details of the KG.
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The GmbH und Co. KG (limited liability company and limited partnership) is a limited partnership (Kommanditgesellschaft). It consists of a GmbH which is a limited partner and other general partners.
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A partnership company is a partnership in which the partners can join free professions to pursue their profession together. Only those who practice a freelance profession can form a partnership with other colleagues.
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A German partnership company with limited professional liability is a partnership in which the liberal professions can join together in order to pursue their profession together. Only those who practice a freelance profession can form a partnership with other colleagues.
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