{"id":749,"date":"2018-04-19T15:12:12","date_gmt":"2018-04-19T15:12:12","guid":{"rendered":"https:\/\/www.andrelang-law.de\/?p=749"},"modified":"2026-07-01T20:10:33","modified_gmt":"2026-07-01T18:10:33","slug":"corporate-law-overview","status":"publish","type":"post","link":"https:\/\/andrelang-law.de\/en\/gesellschaftsrecht-uebersicht\/","title":{"rendered":"Corporate law overview"},"content":{"rendered":"<p>Corporate law is a complex area of law that primarily deals with the law of corporations and partnerships. With so many different legal forms, it is difficult to keep an overview. That&#039;s why I would like to offer you as <a href=\"https:\/\/andrelang-law.de\/en\/corporate-law-munich\/\" target=\"_blank\" rel=\"noreferrer noopener\">Specialist lawyer for commercial and corporate law<\/a> In the following \u201ccorporate law overview\u201d the existing legal forms and their characteristics are clearly presented.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Corporate law overview \u2013 the legal forms<\/h2>\n\n\n\n<p>Corporate law regulates the formation, trading, conversion, transfer and dissolution of companies. In order for a company to exist, three requirements must be met:<\/p>\n\n\n\n<ol style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>Several people must come together through a contract.<\/li>\n\n\n\n<li>The association of people must serve a permitted purpose.<\/li>\n\n\n\n<li>The contracting parties undertake to promote the common purpose.<\/li>\n<\/ol>\n\n\n\n<p style=\"margin-top:1.5em\">This characterizes the basic form of society, the so-called civil law society (GbR for short, also BGB society).<\/p>\n\n\n\n<p>Daneben gibt es viele weitere unterschiedliche Gesellschaftsformen.  Dies zeigt die Vielzahl rechtlicher Ausgestaltungen. Die Gesellschafter k\u00f6nnen dabei die Form der Gesellschaft gr\u00f6\u00dftenteils individuell ausgestalten, wobei f\u00fcr Gr\u00fcnder die Wahl der passenden Gesellschaftsform zentral ist und keine neue Gesellschaftsform geschaffen werden darf. Das Gesellschaftsrecht besch\u00e4ftigt sich mit folgenden Fragestellungen:<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>Legal capacity<\/li>\n\n\n\n<li>Independence of membership<\/li>\n\n\n\n<li>Liability<\/li>\n\n\n\n<li>Powers of management and representation<\/li>\n<\/ul>\n\n\n\n<p style=\"margin-top:1.5em\">In Deutschland gibt es kein einheitliches Gesetz f\u00fcr Gesellschaft, sondern es setzt sich aus vielen Normen und Gesetzen zusammen. Die Hauptquellen des Gesellschaftsrechts sind vor allem das BGB, HGB, PartGG, AktG, GmbHG, GenG, VVaG, UmwG und Art. 9 GG. Diese Regelungen bilden die rechtliche Grundlage der verschiedenen Gesellschaftsformen.<\/p>\n\n\n\n<p>The following summary is divided into partnerships (such as GbR, OHG, KG) and corporations (such as GmbH, UG, AG) and only deals with the most important companies, so it is not complete.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">About partnerships<\/h2>\n\n\n\n<p>Die Personengesellschaft stellt eine besondere Rechtsform von Unternehmen dar. Eine Personengesellschaft ist der Zusammenschluss von mindestens zwei Gesellschaftern, um gemeinsam einen bestimmten Zweck zu erreichen, und kann f\u00fcr viele Gr\u00fcnder eine naheliegende Option sein. Es kann sich dabei entweder um nat\u00fcrliche oder juristische Personen handeln. Eine Personengesellschaft ist selbst eine juristische Person. In der offenen Handelsgesellschaft (oHG) haften alle Gesellschafter pers\u00f6nlich, in der Kommanditgesellschaft haften die Kommanditisten nicht, nur der so genannte pers\u00f6nliche haftende Gesellschafter, der auch eine GmbH sein kann, daher die Kurzform GmbH &amp; Co. KG.<\/p>\n\n\n\n<p>Eine Personengesellschaft ist rechtsf\u00e4hig und so Tr\u00e4ger von Rechten und Pflichten, wobei dies je nach Land und Gesellschaftsform verschieden ist. Im Gegensatz zu einer Kapitalgesellschaft ist die Haftung der Gesellschafter einer Personengesellschaft unbeschr\u00e4nkt, das hei\u00dft sie haften zum einen mit dem Gesellschaftsverm\u00f6gen als auch mit ihrem privaten Verm\u00f6gen; damit besteht auch das Risiko der pers\u00f6nlichen Inanspruchnahme und insgesamt ein h\u00f6heres Haftungsrisiko. Die Ausnahme ist der Kommanditist einer KG. Seine Haftung ist auf die im Handelsregister eingetragene Haftungssumme beschr\u00e4nkt. Eine weitere Ausnahme ist die Partnerschaftsgesellschaft, bei der die Haftung auf Berufsfehler beschr\u00e4nkt ist.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Civil law partnership (GbR)<\/h3>\n\n\n\n<p>Society to achieve a common goal\/purpose:<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>Founded by natural or legal persons<\/li>\n\n\n\n<li>Partnership agreement necessary (informal, oral or written)<\/li>\n\n\n\n<li>Purpose must be determined and promoted<\/li>\n\n\n\n<li>Liability: company or partner (unlimited with private assets)<\/li>\n\n\n\n<li>Common legal form for practices or partnerships<\/li>\n\n\n\n<li>Legal source civil law society: \u00a7\u00a7 705 ff. BGB<\/li>\n<\/ul>\n\n\n\n<p style=\"margin-top:1.5em\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Partnership company (PartG)<\/h3>\n\n\n\n<p>Members of freelance professions come together to practice them:<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>No commercial business<\/li>\n\n\n\n<li>Only natural persons as shareholders<\/li>\n\n\n\n<li>Written partnership agreement required<\/li>\n\n\n\n<li>Application of OHG law<\/li>\n\n\n\n<li>Liability of personally liable partners and their assets. However, exclusion of personal liability is possible for certain professional groups. Please contact me about your options.<\/li>\n\n\n\n<li>Legal source for partnership companies: PartGG<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">General partnership (oHG)<\/h3>\n\n\n\n<p>Betrieb eines Handelsgewerbes: Ein Gewerbebetrieb ist unter bestimmten Voraussetzungen als Handelsgewerbe einzuordnen.<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>Gr\u00fcndung durch nat\u00fcrliche oder juristische Personen mit Gesellschaftsvertrag; f\u00fcr die Einordnung sind bestimmte Kriterien ma\u00dfgeblich<\/li>\n\n\n\n<li>Eintrag im Handelsregister mit Status als Kaufmann im handelsrechtlichen Kontext<\/li>\n\n\n\n<li>No minimum capital<\/li>\n\n\n\n<li>As a rule, all shareholders have individual management authority<\/li>\n\n\n\n<li>Liability: company or partner, depending on the case. However, the partners are fully liable with their private assets.<\/li>\n\n\n\n<li>Legal source for partnerships (OHG &amp; KG): \u00a7\u00a7 105 ff. HGB<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Limited partnership (KG)<\/h3>\n\n\n\n<p>Fulfillment of a purpose by operating a commercial business:<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>Pers\u00f6nlich Haftung der Gesellschafter sowie mit Verm\u00f6gen haftende Kommanditisten, jedoch nur bis zur ; der Unterschied liegt in der Stellung des voll haftenden Gesellschafters gegen\u00fcber dem Kommanditisten mit auf die Einlage begrenzter Haftung<\/li>\n\n\n\n<li>Previously determined liability amount for the limited partners, whereby this amount must be paid in so that there is no personal liability beyond this<\/li>\n\n\n\n<li>Application of the oHG law with special regulations for the KG<\/li>\n\n\n\n<li>No management by limited partners alone<\/li>\n\n\n\n<li>No minimum capital<\/li>\n\n\n\n<li>A special form is the GmbH &amp; Co. KG. In it, the personally liable partner is a GmbH, which in turn is only liable with its share capital<\/li>\n\n\n\n<li>Rechtsquelle f\u00fcr die Kommanditgesellschaften (GmbH &amp; Co. KG &amp; KG): \u00a7\u00a7 161 ff. HGB sowie \u00a7\u00a7 105 ff. ; diese Struktur reduziert das pers\u00f6nliche Haftungsrisiko gezielt<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Silent Society (StG\/sG)<\/h3>\n\n\n\n<p>Partner participates in external trading with capital contribution, which is transferred to the owner&#039;s assets:<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>Pure internal society<\/li>\n\n\n\n<li>Involvement of legal and natural persons<\/li>\n\n\n\n<li>Stiller Gesellschafter hat Recht auf Gewinnbeteiligung, also nur nach innen im internen Gesellschaftsverh\u00e4ltnis<\/li>\n\n\n\n<li>Silent partners can only claim their contribution as an insolvency creditor<\/li>\n\n\n\n<li>Legal source for silent companies: \u00a7\u00a7 230 to 236 HGB <\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">European Economic Interest Grouping (EEIG)<\/h3>\n\n\n\n<p>The shareholders&#039; economic activities are to be facilitated and further developed through the merger:<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>Founded by natural or legal persons<\/li>\n\n\n\n<li>At least two partners from different EU countries<\/li>\n\n\n\n<li>Founding contract + registration entry<\/li>\n\n\n\n<li>Full legal capacity within the EU<\/li>\n\n\n\n<li>Maximum 500 employees<\/li>\n\n\n\n<li>No minimum capital<\/li>\n\n\n\n<li>Equal profit sharing<\/li>\n\n\n\n<li>Legal source for European Economic Interest Grouping: EWIVAG<\/li>\n<\/ul>\n\n\n\n<p style=\"margin-top:1.5em\">Of course, there are also special forms of the legal forms mentioned, the list and explanation of the differences would go beyond the scope of our corporate law overview. By and large, all special forms are comparable to the main form.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">About corporations<\/h2>\n\n\n\n<p>Even in a corporation, the shareholders pursue a common purpose. In contrast to a partnership, a corporation (GmbH and AG) can only have one partner or shareholder. Because not all stock corporations are listed on the stock exchange.<br>In the case of a corporation, the focus is on the capital participation of the shareholders. It is in contrast to a partnership, where the focus is on the liability and cooperation of the partners as entrepreneurs.<br>Eine Kapitalgesellschaft ist eine selbst\u00e4ndige juristische Person und kann als privatrechtliche K\u00f6rperschaften eingeordnet werden. Die gesetzliche Grundlage und die Ausgestaltung durch den Gesetzgeber bestimmen dabei Haftungs- und Organisationsform. Sie kann somit Tr\u00e4ger von Rechten und Pflichten sein, Verm\u00f6gen besitzen und unter dem Namen des Unternehmens klagen und verklagt werden.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Limited Liability Company (GmbH)<\/h3>\n\n\n\n<p>Commercial company pursuing a specific purpose:<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>Gr\u00fcndung durch nat\u00fcrliche oder juristische Person mit Gesellschaftsvertrag, der notariell beurkundet werden muss; f\u00fcr die Gr\u00fcndung einer GmbH sind dabei die wesentlichen formalen Anforderungen einzuhalten<\/li>\n\n\n\n<li>Handelsregistereintragung erforderlich; insgesamt sind mehrere formale Schritte zu beachten<\/li>\n\n\n\n<li>\u20ac25,000 minimum share capital<\/li>\n\n\n\n<li>Liability exclusively with business assets<\/li>\n\n\n\n<li>most common form of company in Germany<\/li>\n\n\n\n<li>Legal source for limited liability companies: GmbHG<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Limited liability company (UG)<\/h3>\n\n\n\n<p>Company whose charter capital is less than the minimum share capital:<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>Sonderform der GmbH, f\u00fcr viele Gr\u00fcnder eine praktische Option, wenn sie sich \u00fcber Rechtsform und Kapitalausstattung noch Gedanken machen<\/li>\n\n\n\n<li>It is mandatory to spell out the term \u201climited liability\u201d after the company name<\/li>\n\n\n\n<li>No fixed share capital<\/li>\n\n\n\n<li>Registration only after full payment of the share capital (no contributions in kind)<\/li>\n\n\n\n<li>Finanzielle R\u00fccklagen sind gesetzlich zu bilden, um Stammkapital aufzubauen; der Gesetzgeber hat diese Ausgestaltung bewusst vorgesehen<\/li>\n\n\n\n<li>Legal source for limited liability company: GmbHG<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Joint-stock company)<\/h3>\n\n\n\n<p>Company with its own legal personality<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>Founded by natural or legal persons<\/li>\n\n\n\n<li>\u20ac50,000 minimum capital<\/li>\n\n\n\n<li>Share capital divided into shares<\/li>\n\n\n\n<li>Liability with company assets; the shareholders are not personally liable<\/li>\n\n\n\n<li>The AG can, but does not have to, be listed on the stock exchange<\/li>\n\n\n\n<li>Legal source for stock corporations: AktG<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Limited partnership on shares (KGaA)<\/h3>\n\n\n\n<p>A company with its own legal personality in which at least one partner has unlimited liability<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>Legal relationship between general partners according to KG law<\/li>\n\n\n\n<li>Total capital consisting of share capital of the limited partners and capital contributions of the general partners<\/li>\n\n\n\n<li>Legal source for limited partnerships on shares: AktG<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">European Company (SE)<\/h3>\n\n\n\n<p>Public limited company in the EU or EEA whose capital is divided into shares and has legal personality<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>Founded only by legal entities as part of a merger of existing companies<\/li>\n\n\n\n<li>\u20ac120,000 minimum capital<\/li>\n\n\n\n<li>offers advantages when shaping company co-determination<\/li>\n\n\n\n<li>Legal source for European companies: SEVO, SEAG, SEBG, AktG<\/li>\n<\/ul>\n\n\n\n<p style=\"margin-top:1.5em\">Here, too, there are special forms that are not specifically presented in this corporate law overview due to the similarities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Summary of legal sources<\/h3>\n\n\n\n<p>Die wichtigsten Rechtsquellen des Gesellschaftsrechtes und damit seine rechtliche Grundlage sind:<\/p>\n\n\n\n<ul style=\"margin-top:0.3em\" class=\"wp-block-list\">\n<li>for civil law companies: \u00a7\u00a7 705 ff. BGB<\/li>\n\n\n\n<li>for partnerships (OHG &amp; KG): \u00a7\u00a7 105 ff. HGB<\/li>\n\n\n\n<li>for partnership companies: PartGG<\/li>\n\n\n\n<li>for EWIW: EWIVAG<\/li>\n\n\n\n<li>for silent companies: \u00a7\u00a7 230 to 236 HGB<\/li>\n\n\n\n<li>for GmbH and UG: GmbHG<\/li>\n\n\n\n<li>for stock corporations and limited partnerships based on shares: AktG<\/li>\n\n\n\n<li>for SE: SEVO, SEAG, SEBG, AktG<\/li>\n\n\n\n<li>Aus verfassungsrechtlicher Hinsicht sind zudem die Art. 9 und Art. 14 Grundgesetz (GG) von besonderer Bedeutung.; je nach Gesellschaftsform und Registerlage k\u00f6nnen auch \u00c4nderungen rechtlich relevant sein<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Corporate Law Overview \u2013 Summary<\/h2>\n\n\n\n<p>As you can see, the legal forms are divided into partnerships and corporations, each of which has different characteristics and is therefore suitable for different companies and objectives. The corporate law overview contains the most common legal forms and their most important features. Associations and cooperatives have deliberately not been included in this corporate law overview because the focus here is on companies.<\/p>\n\n\n\n<p>Ich hoffe, ich konnte Sie mit diesem groben \u00dcberblick \u00fcber das Gesellschaftsrecht gut informiere Bei der Wahl der Rechtsform entstehen h\u00e4ufig Fragen zu Haftung, Organisation und Gr\u00fcndung; auch die sp\u00e4tere Beendigung einer Gesellschaft l\u00e4uft je nach Rechtsform rechtlich unterschiedlich ab.n. Wenn Sie sich zu den einzelnen Rechtsformen in einem pers\u00f6nlichen Gespr\u00e4ch von mir als <a href=\"https:\/\/andrelang-law.de\/en\/corporate-law-munich\/\" target=\"_blank\" rel=\"noreferrer noopener\">Specialist lawyer for commercial and corporate law<\/a> If you would like advice, please feel free to contact me <a href=\"https:\/\/andrelang-law.de\/en\/contact-2\/\" target=\"_blank\" rel=\"noreferrer noopener\">in connection<\/a> setzen. Ich freue mich darauf, Sie in meiner Kanzlei begr\u00fc\u00dfen zu d\u00fcrfen. Gerne berate ich Sie zur passenden Rechtsform f\u00fcr Ihr Unternehmen sowie zu laufenden organisatorischen Themen wie internen Abl\u00e4ufen oder der korrekten Rechnung.<\/p>","protected":false},"excerpt":{"rendered":"<p>Das Gesellschaftsrecht ist ein komplexes Rechtsgebiet, das sich vor allem mit dem Recht von Kapital- und Personengesellschaften besch\u00e4ftigt. Bei den vielen verschiedenen Rechtsformen ist es schwierig, einen \u00dcberblick zu behalten. Deshalb m\u00f6chte ich Ihnen als Fachanwalt f\u00fcr Handels- und Gesellschaftsrecht in der folgenden &#8222;Gesellschaftsrecht-\u00dcbersicht&#8220; die existierenden Rechtsformen sowie deren Merkmale anschaulich darlegen. Gesellschaftsrecht-\u00dcbersicht \u2013 Die [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":139,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-749","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gesellschaftsrecht"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gesellschaftsrecht \u00dcbersicht |\u00a0Rechtsformen auf einem Blick<\/title>\n<meta name=\"description\" content=\"Gesellschaftsrecht \u00dcbersicht | GmbH \u2013 Aktiengesellschaft \u2013 Kommanditgesellschaft \u2013 GbR \u2013 Partnergesellschaft und mehr.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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