OHG (General Partnership)

The OHG (General Partnership) is a traditional company form anchored in the Commercial Code, where at least two partners jointly operate a commercial business and are fully, directly, and jointly liable with their personal assets. A simple partnership agreement is sufficient for its formation; no minimum contribution or capital is legally required. Registration in the Commercial Register Section A (HRA) is declaratory, yet it enhances legal certainty as the company name, location, authority to represent, and personal data of all partners are publicly documented. Key advantages of the OHG include high flexibility in decision-making, a simple structure without the need for notarization, and the ability to build trust through personal liability. Disadvantages mainly arise from this unlimited liability and the obligation for double-entry bookkeeping and accounting once the company exceeds the commercial size criteria. For tax purposes, the OHG is treated as a partnership; profits are directly attributed to the partners and subject to their income tax. The OHG is particularly suitable for small and medium-sized enterprises that operate an active commercial business, value quick decision-making, and are willing to bear the risk of personal liability.

The legal form 'General Partnership (OHG)' is listed as a distinct legal form in API datasets. Through the handelsregister.ai API, all HRA entries of OHGs, including partners, representation authorities, financial data, and history, can be retrieved to efficiently assess liability risks, creditworthiness, and business development of fully liable partnerships.