{"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":"come-costituire-una-societa-a-responsabilita-limitata-in-germania","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/it\/faq\/how-to-set-up-a-limited-partnership-in-germany\/","title":{"rendered":"Come si crea una societ\u00e0 per azioni in Germania?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A differenza di una GmbH e di una AG, i soci di un OHG sono responsabili in via illimitata. Ogni socio \u00e8 legalmente obbligato a partecipare attivamente all\u2019attivit\u00e0 dell\u2019azienda, salvo diversamente previsto negli statuti (Gesellschaftsvertrag). Un OHG pu\u00f2 citare in giudizio o essere citato in giudizio davanti a un tribunale. Per le questioni interne, le decisioni devono essere adottate all\u2019unanimit\u00e0, ma gli statuti dell\u2019azienda solitamente consentono decisioni a maggioranza dei voti.<\/p>\n\n\n\n<div class=\"hs-callout-type-tip\" data-hs-callout-type=\"tip\">\n<div>\n<h2><strong>COME POSSIAMO AIUTARVI<\/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>Tutti i partner sono personalmente responsabili senza limitazioni.<\/td><\/tr><tr><td>Capitale statutario<\/td><td>Non richiesto<\/td><\/tr><tr><td>Organizzazioni aziendali<\/td><td>Consiglio di amministrazione, consiglio di vigilanza, assemblea degli azionisti<\/td><\/tr><tr><td>Stati Finanziari<\/td><td>I soci rappresentano l'azienda. Una societ\u00e0 per azioni non \u00e8 un'entit\u00e0 aziendale.<\/td><\/tr><tr><td>Imposizione dei redditi<\/td><td>\n<p>EBIT \u2013 Imposta sul commercio sui redditi compresi tra 12% e 21%<br>= Base imponibile per l\u2019imposta sul reddito dei soci.&nbsp;<\/p>\nLa quota di ciascun socio \u00e8 soggetta al proprio IRPF o al proprio IMI. La detrazione dell\u2019imposta sul reddito ai soci \u00e8 subordinata solo all\u2019imposta sul reddito personale (solo per i privati). Nessuna ritenuta d\u2019imposta sul dividendo.<\/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=\"Copia del sito web tecnologico con sfumature blu, viola e bianco (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>Ci sono due tipi di soci: chi assume una grande responsabilit\u00e0 (socio generale) e chi ne assume una minore (socio limitato). Vuoi saperne di pi\u00f9 sulla societ\u00e0 generalizzata? Consulta il seguente articolo scopri di pi\u00f9 su questo argomento.<\/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\/it\/faq\/come-costituire-una-societa-a-responsabilita-limitata-in-germania\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\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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