The general Partnership (Offene Handelsgesellschaft, OHG)

This is basically a partnership but provides a limitation of liability on behalf of some of the partners. A KG bears two kinds of partners: 1) the general partner (Komplementär), who has an unlimited liability extending to his or her personal assets, and 2) the limited partner (Kommanditist) whose liability extends only to his or her nominal holdings in the company.


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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