{"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":"comment-etablir","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/fr\/faq\/how-to-establish\/","title":{"rendered":"Comment cr\u00e9er une soci\u00e9t\u00e9 en soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e en Allemagne ?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">C\u2019est essentiellement une soci\u00e9t\u00e9 en soci\u00e9t\u00e9, mais elle pr\u00e9voit une limitation de la responsabilit\u00e9 de certains associ\u00e9s. Une KG comprend deux types d\u2019associ\u00e9s : 1) l\u2019associ\u00e9 g\u00e9n\u00e9ral (Komplement\u00e4r), qui assume une responsabilit\u00e9 illimit\u00e9e s\u2019\u00e9tendant \u00e0 ses actifs personnels, et 2) l\u2019associ\u00e9 limit\u00e9 (Kommanditist), dont la responsabilit\u00e9 ne s\u2019\u00e9tend qu\u2019\u00e0 ses participations nominales dans la soci\u00e9t\u00e9.<\/p>\n\n\n\n<div class=\"hs-callout-type-tip\" data-hs-callout-type=\"tip\">\n<div>\n<h2><strong>COMMENT NOUS PUISSONS VOUS AIDER<\/strong><\/h2>\n<\/div>\n<div>\n<ul>\n<li>Consultinghouse peut accompagner les entreprises en expansion dans leur processus de cr\u00e9ation<\/li>\n<li>Inscription au registre du commerce et au bureau du commerce local<\/li>\n<li>Nous facilitons les \u00e9changes avec les autorit\u00e9s allemandes<\/li>\n<li>Nous vous aidons \u00e0 respecter les exigences applicables \u00e0 vos activit\u00e9s en Allemagne<\/li>\n\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Vue d'ensemble<\/h3>\n\n\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Responsabilit\u00e9<\/td><td>Les associ\u00e9s g\u00e9n\u00e9raux sont responsables en tout temps, conjointement et solidairement des dettes de la soci\u00e9t\u00e9. Les associ\u00e9s limit\u00e9s ne sont responsables que de leur apport en capital \u00e0 l\u2019entreprise.<\/td><\/tr><tr><td>Capital statutaire<\/td><td>Pas requis<\/td><\/tr><tr><td>Organismes corporatifs<\/td><td>\n<p>Seuls les associ\u00e9s g\u00e9n\u00e9raux sont habilit\u00e9s \u00e0 repr\u00e9senter l\u2019entreprise. La soci\u00e9t\u00e9 en commandite simple (KG) Elle n\u2019est pas une entit\u00e9 juridique. Les associ\u00e9s repr\u00e9sentent l\u2019entreprise. La soci\u00e9t\u00e9 par actions n\u2019est pas une entit\u00e9 juridique.<\/p>\n<\/td><\/tr><tr><td>Fiscalit\u00e9 des entreprises<\/td><td>\n<p>EBIT \u2013 Imp\u00f4t sur le profit de 12% \u00e0 13%<br>= Base imposable pour l\u2019imp\u00f4t sur le revenu des associ\u00e9s.&nbsp;<\/p>\nLa part de chaque associ\u00e9 est soumise \u00e0 sa taxe d\u2019imp\u00f4ts sur le revenu ou \u00e0 sa taxe d\u2019entreprise. Le cr\u00e9dit de taxe sur le commerce sur le revenu ne peut \u00eatre d\u00e9duit que sur le compte personnel des associ\u00e9s.<br>imp\u00f4t sur le revenu (seuls pour les personnes physiques). Pas de retenue d\u2019imp\u00f4ts sur les dividendes.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.consultinghouse.eu\/fr\/contact\/#contact-form\" rel=\"noopener\"><img decoding=\"async\" alt=\"Copie du site technologique dans le style de gradient bleu-violet-blanc (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>Il existe deux types de partenaires : celui qui assume de lourdes responsabilit\u00e9s (partenaire g\u00e9n\u00e9ral) et celui qui en assume moins (partenaire limit\u00e9). Pour en savoir plus en savoir plus sur la soci\u00e9t\u00e9 par actions, consultez l\u2019article suivant.<\/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 v28.8 - 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=\"Learn about establishing a limited partnership in Germany and the different responsibilities of general and limited partners.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/fr\/faq\/comment-etablir\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to set up a limited partnership in Germany? 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