Solutions

THE GMBH & CO.KG

This combines a limited liability company with a limited partnership by making the former the sole general partner of the latter. The limited partners are, as in the case of every KG, only liable to the extent of their registered holdings.

Historic warehouse buildings beside a canal in Hamburg

Company Details

Liability The General Partner is unlimitedly and personally liable for the partnership’s liabilities. The Limited Partners are only liable with their capital contributions to the company.
Statutory capital Euro 25,000.00 to set up the GmbH
Corporate bodies Only a General Partner is entitled to represent the company. A GmbH & Co. KG is a partnership and no corporate entity.
Financial statements The partners represent the company. General Partnership is no corporate entity.
Company taxation

EBIT – Trade tax on profit 12% 

= Tax basis for the income tax of the partner. 

nEach partner’s portion is subject to his personal income tax or corporation income tax. Credit of trade tax on income only against the partner’s personal
income tax (only for individuals). No dividend withholding tax.

How We Can Help You

  • Consultinghouse can support expanding companies in the foundation process
  • Registration to the commercial register and to the local trade office
  • We help to align communications with German authorities
  • We help to stay compliant when doing business in Germany

Further German Company Forms

Two business professionals reviewing documents at a table

The German GmbH

Business professionals discussing documents at a meeting

The "Mini" GmbH

Colleagues working in a shared office

The GmbH & Co.KG

Accounting*

The Joint Stock Company

Business advisers reviewing information together at a laptop

The Limited Partnership

Colleagues discussing ideas with notes on a glass wall

The General Partnership

People reading and working together in a library

The German branch office

Colleagues collaborating around a table in a shared office

The German permanent establishment

Payroll

The German representative office

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Stefan Grönke

Stefan Grönke

Owner/Tax Advisor

WHY US?

  • Strong experience in supporting foreign companies to develop their business in Germany
  • Our clients success is our success. Our objective is to grow along our clients
  • Entrepreneurial thinking, forward-looking advice, practical solutions, and sustainable success

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