Partnerships

In German company law, partnerships are business forms where at least one natural person has unlimited liability with their private assets. The most important types include the General Partnership (OHG), Limited Partnership (KG), Civil Law Partnership (GbR or eGbR), and the Partnership Company (PartG). They are characterized by the personal commitment of the partners, their involvement in management and representation, and the flexible, contractually designable structure. While OHG and KG must be registered as commercial partnerships in Section A of the commercial register, the PartG is registered in the partnership register; the eGbR will be maintained in the new company register starting in 2024. Generally, bookkeeping obligations arise only upon registration or exceeding commercial law thresholds. Unlike corporations, there is no strict minimum capital requirement, keeping the founding costs low. Tax-wise, profits are transparently taxed directly at the partners (income from business operations or freelance activities). Partnerships are therefore particularly suitable for family businesses, craft businesses, start-ups with personal involvement, and freelancers. Those who wish to minimize liability risks often choose the KG or the GmbH & Co. KG, where the GmbH acts as the general partner.

Partnerships can be clearly identified via the legal form attribute (OHG, KG, GbR, PartG). The handelsregister.ai API provides registration details, partner lists, representation authorities, and financial data, enabling developers to assess liability risks, filter target groups, and conduct market analyses by company type.