{"id":5885,"date":"2026-09-11T10:16:18","date_gmt":"2026-09-11T08:16:18","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/how-to-set-up-a-limited-partnership-in-germany\/"},"modified":"2026-10-13T13:17:47","modified_gmt":"2026-10-13T11:17:47","slug":"how-to-set-up-a-limited-partnership-in-germany","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/fr\/faq\/how-to-set-up-a-limited-partnership-in-germany\/","title":{"rendered":"How to set up a General Partnership in Germany?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">In contrast to a GmbH and an AG, the partners in an OHG have unlimited liability. Every partner is legally obliged to participate actively in operating the business unless the articles of partnership (Gesellschaftsvertrag) provide otherwise. The OHG can sue or can be sued in a court of law. For internal matters, decisions should be made unanimously, but articles of partnership usually allow decisions by a majority of votes.<\/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 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>Tous les partenaires sont personnellement responsables sans limitation.<\/td><\/tr><tr><td>Capital statutaire<\/td><td>Pas requis<\/td><\/tr><tr><td>Corporate Bodies<\/td><td>Conseil d\u2019administration, conseil de surveillance, assembl\u00e9e g\u00e9n\u00e9rale des actionnaires<\/td><\/tr><tr><td>\u00c9tat des r\u00e9sultats financiers<\/td><td>Les associ\u00e9s repr\u00e9sentent l'entreprise. Une soci\u00e9t\u00e9 par actions n'est pas une entit\u00e9 juridique.<\/td><\/tr><tr><td>Fiscalit\u00e9 des revenus<\/td><td>\n<p>EBIT \u2013 Imp\u00f4t sur le chiffre d\u2019affaires sur le revenu de 12% \u00e0 21%<br>= Base imposable pour l\u2019imp\u00f4t sur le revenu des associ\u00e9s.&nbsp;<\/p>\nEach partner\u2019s portion is subject to his personal income tax or corporate income tax. Credit of trade tax on income only against the partners\u2019 personal 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\/fr\/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 general partnership? Check out the following article to learn more about this topic.<\/p>","protected":false},"template":"","faq_category":[18],"class_list":["post-5885","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 General 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 general partnership? 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