{"id":5872,"date":"2026-09-11T10:16:10","date_gmt":"2026-09-11T08:16:10","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/how-to-establish\/"},"modified":"2026-10-13T13:17:47","modified_gmt":"2026-10-13T11:17:47","slug":"how-to-establish","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/es\/faq\/how-to-establish\/","title":{"rendered":"How to set up a limited partnership in Germany?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">This is basically a partnership but provides a limitation of liability on behalf of some of the partners. A KG bears two kinds of partners: 1) the general partner (Komplement\u00e4r), who has an unlimited liability extending to his or her personal assets, and 2) the limited partner (Kommanditist) whose liability extends only to his or her nominal holdings in the company.<\/p>\n\n\n\n<div class=\"hs-callout-type-tip\" data-hs-callout-type=\"tip\">\n<div>\n<h2><strong>HOW WE CAN HELP YOU<\/strong><\/h2>\n<\/div>\n<div>\n<ul>\n<li>Consultinghouse puede ayudar a las empresas en expansi\u00f3n en el proceso de fundaci\u00f3n<\/li>\n<li>Registro en el registro mercantil y en la oficina local de comercio<\/li>\n<li>Ayudamos a alinear las comunicaciones con las autoridades alemanas<\/li>\n<li>Ayudamos a mantener la conformidad al hacer negocios en Alemania<\/li>\n\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Resumen<\/h3>\n\n\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Liability<\/td><td>The general partners are unlimitedly, jointly and severally liable for the partnership\u2019s liabilities. The Limited Partners are only liable with their capital contribution to the company.<\/td><\/tr><tr><td>Statutory capital<\/td><td>Not required<\/td><\/tr><tr><td>Corporate bodies<\/td><td>\n<p>Only the General Partners are entitled to represent the company. The Limited Partnership is not a corporate entity. The partners represent the company. General Partnership is not a corporate entity.<\/p>\n<\/td><\/tr><tr><td>Company taxation<\/td><td>\n<p>EBIT &#8211; Trade tax on profit of 12% &#8211; 13%<br>= Tax basis for the partners\u2019 income tax.&nbsp;<\/p>\nEach partner\u2019s portion is subject to his personal income tax or corporation company tax. Credit of trade tax on income only against the partners\u2019 personal<br>income tax (only for individuals). No dividend withholding tax.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.consultinghouse.eu\/es\/contact\/#contact-form\" rel=\"noopener\"><img decoding=\"async\" alt=\"Copy of Tech Website in Blue Purple White Gradients Style (2)\" class=\"hs-image-align-none\" height=\"387\" style=\"height: auto; width: 688px;\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Copy20of20Tech20Website20in20Blue20Purple20White20Gradients20Style202.png\" width=\"688\" loading=\"lazy\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Copy20of20Tech20Website20in20Blue20Purple20White20Gradients20Style202.png 344w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Copy20of20Tech20Website20in20Blue20Purple20White20Gradients20Style202.png 688w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Copy20of20Tech20Website20in20Blue20Purple20White20Gradients20Style202.png 1032w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Copy20of20Tech20Website20in20Blue20Purple20White20Gradients20Style202.png 1376w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Copy20of20Tech20Website20in20Blue20Purple20White20Gradients20Style202.png 1720w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Copy20of20Tech20Website20in20Blue20Purple20White20Gradients20Style202.png 2064w\" sizes=\"auto, (max-width: 688px) 100vw, 688px\"><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>There are two types of partners: the one who takes big responsibility (general partner), and the other who takes less (limited partner). Want to know more about limited partnership? Check out the following article to learn more about this topic.<\/p>","protected":false},"template":"","faq_category":[18],"class_list":["post-5872","faq","type-faq","status-publish","hentry","faq_category-german-company-forms"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How to set up a limited partnership in Germany? - Consultinghouse<\/title>\n<meta name=\"description\" content=\"There are two types of partners: the one who takes big responsibility (general partner), and the other who takes less (limited partner). Want to know more about limited partnership? 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