{"id":180,"date":"2026-07-08T10:32:30","date_gmt":"2026-07-08T10:32:30","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/?page_id=180"},"modified":"2026-10-21T08:59:05","modified_gmt":"2026-10-21T06:59:05","slug":"la-societe-en-commandite-simple-kg","status":"publish","type":"page","link":"https:\/\/www.consultinghouse.eu\/fr\/solutions\/business-incorporation\/german-legal-forms\/the-limited-partnership\/","title":{"rendered":"La soci\u00e9t\u00e9 en commandite simple (KG)"},"content":{"rendered":"<section style=\"--ch-customer-hero-bg:#f4f8fb;--ch-customer-hero-overlay:0.00;--ch-customer-hero-position:center center;--ch-customer-hero-image:url(&#039;https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/ConHeaderSolutions_05.jpg&#039;)\" class=\"ch-customer-hero ch-customer-hero--image ch-customer-hero--layout-split ch-customer-hero--text-dark fs-section alignfull wp-block-acf-ch-customer-hero\">\n\t\n\t<div class=\"fs-container ch-customer-hero__inner\">\n\t\t\t\t<div class=\"ch-customer-hero__main\">\n\t\t\t\t\t\t\t<p class=\"fs-kicker ch-customer-hero__eyebrow\">Solutions<\/p>\n\t\t\t\n\t\t\t\t\t\t\t<h1 class=\"ch-customer-hero__heading\">La soci\u00e9t\u00e9 en commandite simple (KG)<\/h1>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"ch-customer-hero__text\"><p>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<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"ch-customer-hero__actions\">\n\t\t\t\t\t<a class=\"fs-button ch-customer-hero__button\" href=\"https:\/\/www.consultinghouse.eu\/fr\/contact\/\" target=\"_self\">PRENDRE RENDEZ-VOUS POUR UNE CONSULTATION<\/a>\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\n\t\t\n\t\t\t\t\t<figure class=\"ch-customer-hero__split-media\">\n\t\t\t\t<img decoding=\"async\" width=\"1920\" height=\"900\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/ConHeaderSolutions_05.jpg\" class=\"ch-customer-hero__split-image\" alt=\"Des b\u00e2timents historiques de stockage situ\u00e9s \u00e0 c\u00f4t\u00e9 d&#039;un canal \u00e0 Hambourg\" fetchpriority=\"high\" loading=\"eager\" \/>\t\t\t<\/figure>\n\t\t\t<\/div>\n<\/section>\n\n\n<section class=\"fs-text-section fs-text-section--base fs-text-section--wide fs-text-section--align-left fs-section alignfull wp-block-acf-fs-text-section\">\n\t<div class=\"fs-container fs-text-section__outer\">\n\t\t<div class=\"fs-text-section__inner\">\n\t\t\t\t\t\t\t<header class=\"fs-text-section__header\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"fs-text-section__heading\">D\u00e9tails de l'entreprise<\/h2>\n\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"fs-text-section__content\">\n\t\t\t\t\t<div class=\"ch-source-table-wrap\">\n<table>\n<tbody>\n<tr>\n<td>Responsabilit\u00e9<\/td>\n<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>\n<\/tr>\n<tr>\n<td>Capital statutaire<\/td>\n<td>Pas requis<\/td>\n<\/tr>\n<tr>\n<td>Organismes corporatifs<\/td>\n<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>\n<\/tr>\n<tr>\n<td>Fiscalit\u00e9 des entreprises<\/td>\n<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.\u00a0<\/p>\n<p>La part de chaque associ\u00e9 est soumise \u00e0 sa taxe d\u2019imp\u00f4ts sur le revenu ou \u00e0 sa taxe d\u2019imp\u00f4ts sur les soci\u00e9t\u00e9s. Le cr\u00e9dit de taxe sur le commerce sur le revenu ne peut \u00eatre d\u00e9duit que sur le compte de l\u2019associ\u00e9.<br \/>imp\u00f4t sur le revenu (seuls pour les personnes physiques). Pas de retenue d\u2019imp\u00f4ts sur les dividendes.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<section class=\"fs-intro-split fs-section align wp-block-acf-fs-intro-split\">\n\t<div class=\"fs-container fs-intro-split__grid\">\n\t\t<div class=\"fs-intro-split__lead\">\n\t\t\t\n\t\t\t\t\t\t\t<h2 class=\"fs-intro-split__heading\">Comment nous pouvons vous aider<\/h2>\n\t\t\t\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"fs-intro-split__copy\">\n\t\t\t\t<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<\/ul>\n\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n\n\n<section style=\"--ch-block-bg:#f4f8fb;--ch-block-text:#16212b\" class=\"ch-image-card-grid ch-image-card-grid--color fs-section alignfull ch-image-card-grid--cols-3 align wp-block-acf-ch-image-card-grid\">\n\t<div class=\"fs-container\">\n\t\t\t\t\t<header class=\"ch-image-card-grid__header\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"ch-image-card-grid__heading\">Autres formes juridiques allemandes<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/header>\n\t\t\n\t\t\t\t\t<div class=\"ch-image-card-grid__grid\" role=\"list\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Fotolia_57325018_S_6741c9c675.jpg\" class=\"ch-image-card__image\" alt=\"Deux professionnels du monde des affaires qui examinent des documents \u00e0 une table\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 34vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">La soci\u00e9t\u00e9 allemande GmbH<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_adult-3327336_1920_dc2feb55c8-2.jpg\" class=\"ch-image-card__image\" alt=\"Des professionnels du monde des affaires discutant de documents lors d&#039;une r\u00e9union\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 34vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">La \"Mini\" GmbH<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Fotolia-143159301-S_7b9ba0c18d-3.jpg\" class=\"ch-image-card__image\" alt=\"Employer du personnel en Allemagne en tant qu\u2019entreprise \u00e9trang\u00e8re\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 34vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">La GmbH &amp; Co. KG<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Fotolia-168292237-S_a86ef0811c-1.jpg\" class=\"ch-image-card__image\" alt=\"Comptabilit\u00e9*\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 34vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">La Soci\u00e9t\u00e9 par actions<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Fotolia_81350024_S_ec2c2c58e0.jpg\" class=\"ch-image-card__image\" alt=\"Des conseillers en affaires qui examinent ensemble les informations sur un ordinateur portable\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 34vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">La soci\u00e9t\u00e9 en commandite simple (KG)<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_people-3370833_1920_412fd6bf66.jpg\" class=\"ch-image-card__image\" alt=\"Des coll\u00e8gues discutant d&#039;id\u00e9es sur un mur de verre\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 34vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">La soci\u00e9t\u00e9 en nom collectif (OHG)<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_priscilla-du-preez-XkKCui44iM0-unsplash_ab21d5d03f.jpg\" class=\"ch-image-card__image\" alt=\"Des personnes lisant et travaillant ensemble dans une biblioth\u00e8que\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 34vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">La succursale allemande<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Fotolia-142586162-S_5c00423b4a-1.jpg\" class=\"ch-image-card__image\" alt=\"Des coll\u00e8gues travaillant ensemble autour d&#039;une m\u00eame table dans un bureau partag\u00e9\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 34vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">L\u2019\u00e9tablissement stable en Allemagne<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Fotolia-143159301-S_7b9ba0c18d-4.jpg\" class=\"ch-image-card__image\" alt=\"Collegares travaillant dans un bureau partag\u00e9\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 34vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Le bureau de repr\u00e9sentation allemand<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n\n\n<section style=\"--ch-block-bg:#16212b;--ch-block-text:#ffffff\" class=\"ch-media-section ch-media-section--color fs-section ch-media-section--dark alignfull ch-media-section--profile ch-media-section--media-left ch-media-section--media-image wp-block-acf-ch-media-section\">\n\t\t\t<div class=\"fs-container ch-media-section__profile-wrap\">\n\t\t\t\t\t\t\t<h2 class=\"ch-media-section__profile-heading\">\u00c9crivons ensemble votre r\u00e9ussite<\/h2>\n\t\t\t\n\t\t\t<div class=\"ch-media-section__profile-grid\">\n\t\t\t\t<div class=\"ch-media-section__profile-card\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"ch-media-section__profile-media\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/stefan-portrait-1024x683.webp\" class=\"ch-media-section__profile-image\" alt=\"Stefan Gr\u00f6nke\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/stefan-portrait-1024x683.webp 1024w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/stefan-portrait-300x200.webp 300w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/stefan-portrait-768x512.webp 768w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/stefan-portrait-1536x1024.webp 1536w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/stefan-portrait.webp 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"ch-media-section__profile-details\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"ch-media-section__profile-name\">Stefan Gr\u00f6nke<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"ch-media-section__profile-role\">Propri\u00e9taire\/Conseiller fiscal<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"ch-media-section__profile-benefits\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"fs-kicker ch-media-section__eyebrow\">Pourquoi nous ?<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ch-media-section__text\">\n\t\t\t\t\t\t\t<ul>\n<li>Une solide exp\u00e9rience dans le soutien aux entreprises \u00e9trang\u00e8res pour le d\u00e9veloppement de leurs activit\u00e9s en Allemagne<\/li>\n<li>Le succ\u00e8s de nos clients est notre succ\u00e8s. Notre objectif est de grandir en parall\u00e8le avec nos clients.<\/li>\n<li><span data-teams=\"true\">Une pens\u00e9e entrepreneuriale, des conseils orient\u00e9s vers l\u2019avenir, des solutions pratiques et un succ\u00e8s durable<\/span><\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\n\n<section class=\"fs-text-section fs-text-section--base fs-text-section--content fs-text-section--align-left fs-section align wp-block-acf-fs-text-section\">\n\t<div class=\"fs-container fs-text-section__outer\">\n\t\t<div class=\"fs-text-section__inner\">\n\t\t\t\t\t\t\t<header class=\"fs-text-section__header\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"fs-text-section__heading\">Vue d'ensemble<\/h2>\n\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"fs-text-section__content\">\n\t\t\t\t\t<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<p>EBIT \u2013 Imp\u00f4t sur le profit : 12% \u00e0 13 %= Base d\u2019imposition de l\u2019imp\u00f4t sur le revenu des associ\u00e9s.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<section style=\"--ch-block-bg:#f4f8fb;--ch-block-text:#16212b\" class=\"ch-image-card-grid ch-image-card-grid--color fs-section alignfull ch-image-card-grid--cols-4 wp-block-acf-ch-image-card-grid\">\n\t<div class=\"fs-container\">\n\t\t\t\t\t<header class=\"ch-image-card-grid__header\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"ch-image-card-grid__heading\">Solutions commerciales connexes<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/header>\n\t\t\n\t\t\t\t\t<div class=\"ch-image-card-grid__grid\" role=\"list\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Market-Expansion-Services-Distribution-Van2_b92becdd4e.jpg\" class=\"ch-image-card__image\" alt=\"E-commerce\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 25vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">E-commerce<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<a aria-label=\"En savoir plus : Commerce \u00e9lectronique\" class=\"fs-text-link ch-image-card__link\" href=\"\/fr\/solutions\/e-commerce\/\" target=\"_self\">E-commerce<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_money-2724241_1920_51abe995f2-1.jpg\" class=\"ch-image-card__image\" alt=\"Expansion sur le march\u00e9\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 25vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Expansion sur le march\u00e9<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<a aria-label=\"En savoir plus : Expansion du march\u00e9\" class=\"fs-text-link ch-image-card__link\" href=\"\/fr\/solutions\/expansion-sur-le-marche\/\" target=\"_self\">Expansion sur le march\u00e9<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_customer-journey-start-up_fadb44e992-1.jpg\" class=\"ch-image-card__image\" alt=\"Cr\u00e9ation d\u2019entreprise\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 25vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Cr\u00e9ation d\u2019entreprise<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<a aria-label=\"En savoir plus : Incorporation d&#039;entreprise\" class=\"fs-text-link ch-image-card__link\" href=\"\/fr\/solutions\/creation-dentreprise\/\" target=\"_self\">Cr\u00e9ation d\u2019entreprise<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Fotolia_56057869_M_7513085c7c-1.jpg\" class=\"ch-image-card__image\" alt=\"Croissance\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 25vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Croissance<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<a aria-label=\"En savoir plus : Croissance\" class=\"fs-text-link ch-image-card__link\" href=\"\/fr\/solutions\/croissance\/\" target=\"_self\">Croissance<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_customer-journey-company-distress_a58ded159e-1.jpg\" class=\"ch-image-card__image\" alt=\"Restructuration\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 25vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Restructuration<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<a aria-label=\"En savoir plus : restructuration\" class=\"fs-text-link ch-image-card__link\" href=\"\/fr\/solutions\/restructuration\/\" target=\"_self\">Restructuration<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n\n\n<section style=\"--fs-cta-bg:#16212b;--fs-cta-text:#ffffff;--fs-cta-muted:rgba(255, 255, 255, 0.82);--fs-cta-overlay-alpha:0.50;--fs-cta-image:url(&apos;https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/Consultinghouse-Business-Incorporation-Solutions-Germany_01.jpg&apos;);--fs-cta-position-x:center;--fs-cta-position-y:center;\" class=\"fs-cta fs-section align wp-block-acf-fs-cta fs-cta--image fs-cta--fixed fs-cta--dark\">\n\t<div class=\"fs-container fs-cta__inner\">\n\t\t\n\t\t\t\t\t<h2 class=\"fs-cta__heading\">Pour en savoir plus sur la mani\u00e8re dont nous pouvons apporter de la valeur \u00e0 votre entreprise en Allemagne, n'h\u00e9sitez pas \u00e0 nous contacter d\u00e8s aujourd'hui !<\/h2>\n\t\t\n\t\t\n\t\t<a class=\"fs-button\" href=\"\/fr\/contact\/\" target=\"_self\">Contactez-nous<\/a>\t<\/div>\n<\/section>\n\n\n<section style=\"--ch-block-bg:#f4f8fb;--ch-block-text:#16212b\" class=\"ch-split-cta-newsletter ch-split-cta-newsletter--color fs-section alignfull wp-block-acf-ch-split-cta-newsletter\">\n\t<div class=\"fs-container ch-split-cta-newsletter__inner\">\n\t\t<div class=\"ch-split-cta-newsletter__content\">\n\t\t\t\n\t\t\t\t\t\t\t<h2 class=\"ch-split-cta-newsletter__heading\">R\u00e9servez votre rendez-vous d'information d\u00e8s aujourd'hui<\/h2>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"ch-split-cta-newsletter__text\">\n\t\t\t\t\t<p>Nous vous aidons \u00e0 \u00e9valuer la phase actuelle de votre entreprise et \u00e0 \u00e9laborer votre feuille de route personnelle sur la mani\u00e8re dont votre entreprise peut d\u00e9marrer et se d\u00e9velopper en Allemagne.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"fs-button ch-split-cta-newsletter__button\" href=\"https:\/\/www.consultinghouse.eu\/fr\/contact\/#contact-form\" target=\"_self\">Prendre rendez-vous<\/a>\t\t<\/div>\n\n\t\t<aside class=\"ch-split-cta-newsletter__panel\">\n\t\t\t\t\t\t\t<p class=\"fs-kicker ch-split-cta-newsletter__panel-eyebrow\">Newsletter<\/p>\n\t\t\t\n\t\t\t\t\t\t\t<h3 class=\"ch-split-cta-newsletter__panel-heading\">Newsletter d\u2019entr\u00e9e sur le march\u00e9<\/h3>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"ch-split-cta-newsletter__panel-text\"><p>Notre newsletter vous propose les informations dont vous avez besoin. Abonnez-vous d\u00e8s aujourd'hui.<\/p><\/div>\n\t\t\t\n\t\t\t<div class=\"ch-split-cta-newsletter__form\">\n\t\t\t\t\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f191-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"191\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/fr\/wp-json\/wp\/v2\/pages\/180#wpcf7-f191-o1\" method=\"post\" class=\"wpcf7-form init fs-cf7-form\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\" data-trp-original-action=\"\/fr\/wp-json\/wp\/v2\/pages\/180#wpcf7-f191-o1\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"191\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.2.3\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f191-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"S\u2019abonner\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<input type=\"hidden\" name=\"trp-form-language\" value=\"fr\"\/><\/form>\n<\/div>\n\t\t\t<\/div>\n\t\t<\/aside>\n\t<\/div>\n<\/section>\n\n\n<section class=\"ch-form-section ch-form-section--contact fs-section alignfull wp-block-acf-ch-form-section\" id=\"contact-form\">\n\t<div class=\"fs-container ch-form-section__inner\">\n\t\t<div class=\"ch-form-section__contact\">\n\t\t\t\t\t\t\t<header class=\"ch-form-section__header\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"fs-kicker ch-form-section__eyebrow\">Contact<\/p>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"ch-form-section__heading\">Contactez-nous<\/h2>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"ch-form-section__intro\"><p>Pour en savoir plus sur nos services et sur la mani\u00e8re dont nous pouvons apporter de la valeur \u00e0 nos clients internationaux lors de leurs activit\u00e9s commerciales en Allemagne, veuillez nous contacter en remplissant le formulaire suivant.<\/p>\n<\/div>\n\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"ch-form-section__person\">\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"ch-form-section__person-details\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"ch-form-section__person-link\" href=\"mailto:info@consultinghouse.eu\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 24 24\"><path d=\"M20 4H4a2 2 0 0 0-2 2v12a2 2 0 0 0 2 2h16a2 2 0 0 0 2-2V6a2 2 0 0 0-2-2Zm0 4-8 5-8-5V6l8 5 8-5v2Z\"\/><\/svg>\n\t\t\t\t\t\t\t\t<span>info@consultinghouse.eu<\/span>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"ch-form-section__person-link\" href=\"tel:+4961817011530\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 24 24\"><path d=\"m6.62 10.79 2.2-2.2-2.83-4.24-2.15.64A2 2 0 0 0 2.5 7c0 8 6.5 14.5 14.5 14.5a2 2 0 0 0 2.01-1.34l.64-2.15-4.24-2.83-2.2 2.2a15.1 15.1 0 0 1-6.59-6.59Z\"\/><\/svg>\n\t\t\t\t\t\t\t\t<span>+49 (0) 6181 70115 30<\/span>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t<div class=\"ch-form-section__form\">\n\t\t\t\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f6-o2\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"6\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/fr\/wp-json\/wp\/v2\/pages\/180#wpcf7-f6-o2\" method=\"post\" class=\"wpcf7-form init fs-cf7-form\" aria-label=\"Contact 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