{"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\/it\/faq\/how-to-establish\/","title":{"rendered":"How to set up a limited partnership in Germany?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Si tratta in sostanza di una partnership, ma prevede una limitazione della responsabilit\u00e0 a nome di alcuni dei soci. Un KG pu\u00f2 avere due tipi di soci: 1) il socio generale (Komplement\u00e4r), che ha una responsabilit\u00e0 illimitata estesa ai suoi beni personali, e 2) il socio limitato (Kommanditist), la cui responsabilit\u00e0 si limita alle sue partecipazioni nominali nella societ\u00e0.<\/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 pu\u00f2 supportare le aziende in espansione nel processo di costituzione<\/li>\n<li>Registrazione presso il registro delle imprese e presso l'ufficio commerciale locale<\/li>\n<li>Facilitiamo i rapporti con le autorit\u00e0 tedesche<\/li>\n<li>Vi aiutiamo a rispettare i requisiti applicabili alle vostre attivit\u00e0 in Germania<\/li>\n\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Riassunto<\/h3>\n\n\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Responsabilit\u00e0<\/td><td>I soci generali sono solidali, incondizionatamente e solidalmente responsabili delle obbligazioni della societ\u00e0. I soci limitati sono responsabili solo con il loro apporto di capitale alla societ\u00e0.<\/td><\/tr><tr><td>Capitale statutario<\/td><td>Non richiesto<\/td><\/tr><tr><td>Organizzazioni aziendali<\/td><td>\n<p>Solo i soci generali hanno il diritto di rappresentare la societ\u00e0 La societ\u00e0 in accomandita semplice (KG). La societ\u00e0 non \u00e8 un'entit\u00e0 giuridica. I soci rappresentano la societ\u00e0. La societ\u00e0 di persone non \u00e8 un'entit\u00e0 giuridica.<\/p>\n<\/td><\/tr><tr><td>Imposizione delle societ\u00e0<\/td><td>\n<p>EBIT \u2013 Imposta sul commercio sul profitto del 12% \u2013 13%<br>= Base imponibile per l\u2019imposta sul reddito dei soci.&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>imposta sul reddito (solo per i privati). Nessuna ritenuta d\u2019imposta sui dividendi.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.consultinghouse.eu\/it\/contatto\/#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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