{"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":"comment-creer-une-societe-en-societe-a-responsabilite-limitee-en-allemagne","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/fr\/faq\/how-to-set-up-a-limited-partnership-in-germany\/","title":{"rendered":"Comment cr\u00e9er une soci\u00e9t\u00e9 par actions en Allemagne ?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Contrairement \u00e0 une GmbH et \u00e0 une AG, les associ\u00e9s d\u2019une OHG sont responsables \u00e0 hauteur de leur apport. Chaque associ\u00e9 est l\u00e9galement tenu de participer activement \u00e0 la gestion de l\u2019entreprise, sauf si les statuts de la soci\u00e9t\u00e9 (Gesellschaftsvertrag) pr\u00e9voient autrement. L\u2019OHG peut agir en justice ou \u00eatre poursuivi devant un tribunal. En mati\u00e8re interne, les d\u00e9cisions doivent \u00eatre prises \u00e0 l\u2019unanimit\u00e9, mais les statuts de la soci\u00e9t\u00e9 permettent g\u00e9n\u00e9ralement de prendre des d\u00e9cisions \u00e0 la majorit\u00e9 des voix.<\/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>Tous les partenaires sont personnellement responsables sans limitation.<\/td><\/tr><tr><td>Capital statutaire<\/td><td>Pas requis<\/td><\/tr><tr><td>Organismes corporatifs<\/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>\nLa part de chaque associ\u00e9 est soumise \u00e0 sa taxe d\u2019imp\u00f4ts sur le revenu personnel ou \u00e0 sa taxe d\u2019imp\u00f4ts sur les soci\u00e9t\u00e9s. Le cr\u00e9dit de l\u2019imp\u00f4t sur le commerce sur le revenu ne s\u2019applique qu\u2019\u00e0 la taxe d\u2019imp\u00f4ts sur le revenu des associ\u00e9s (seuls les particuliers). 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-5885","faq","type-faq","status-publish","hentry","faq_category-german-company-forms"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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=\"Explore the partnership forms discussed in this guide and the different roles and responsibilities of partners in Germany.\" \/>\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-creer-une-societe-en-societe-a-responsabilite-limitee-en-allemagne\/\" \/>\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 General Partnership in Germany? 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