The general Partnership (Offene Handelsgesellschaft, OHG)

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.


LiabilityAll partners are personally liable without limitation.
Statutory capitalNot required
Corporate bodiesBoard of directors, supervisory board, shareholders' meeting
Financial StatementsThe partners represent the company. A General Partnership is not a corporate entity.
Income taxation

EBIT - Trade tax on income of 12% - 21%
= Tax basis for the partners’ income tax. 

Each partner’s portion is subject to his personal income tax or corporate income tax. Credit of trade tax on income only against the partners’ personal income tax (only for individuals). No dividend withholding tax.
Consultinghouse - Martin Wilke

Martin Wilke

Managing Director
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