Gesellschaft bürgerlichen Rechts (GbR)

The Gesellschaft bürgerlichen Rechts (GbR) – also known as a BGB-Gesellschaft – is the simplest and most flexible partnership according to §§ 705 ff. BGB. Two or more partners enter into an informal partnership agreement to pursue a common purpose. Typical applications include freelancer collaborations, small businesses, project partnerships, or start-ups in their initial phase. For the formation of a GbR, a name, registered office, and business address are sufficient; no minimum capital is required. Important keyword: GbR liability – as partners are jointly and severally liable for all obligations. Tax-wise, the partnership is treated transparently: profits and losses are distributed proportionally to the partners and recorded for income tax purposes. From 2024, the new company law allows voluntary registration in the company register; the registered GbR (eGbR) thus gains legal capacity, can acquire property in the land register, and is clearly identifiable in public registers, e.g., as a partner in a KG or GmbH. There is still no obligation to register in the commercial register. Advantages of the GbR include low formation costs, quick registration with the tax office, and high flexibility. Disadvantages remain the liability risk and limited reputation compared to corporations. A well-designed GbR partnership agreement minimizes conflicts, regulates representation, profit distribution, and exit modalities – essential for the sustainable success of this legal form.

Gesellschaft bürgerlichen Rechts (GbR) already appears in registry texts as a partner of other companies; the handelsregister.ai API allows insight into partners via the document programming interface. With the introduction of the company register in 2024, registered GbRs (eGbR) will also be available with their own register sheet, so that their master data, partner lists, and legal form tags can be fully automated via the company profile API.