Germany

Michael J. Munkert () and Klaus Küspert ()
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Michael J. Munkert: MUNKERT · KUGLER + PARTNER GbR
Klaus Küspert: MUNKERT · KUGLER + PARTNER GbR

Chapter Chapter 5 in Founding a Company, 2010, pp 71-88 from Springer

Abstract: Abstract In the chapter on Germany, the authors Michael J. Munkert and Klaus Küspert start with a short introduction into the company forms in Germany and present the legal forms that are discussed. They use the general analysis framework for the handbook on legal forms in Europe to analyse eight legal forms: the sole proprietorship (Einzelunternehmen), the private (non commercial) partnership (BGB-Gesellschaft), the commercial partnership and private partnership company (OHG und Partnerschaftsgesellschaft), the limited partnership (Kommanditgesellschaft), the silent partnership (Stille Gesellschaft), the limited commercial partnership (GmbH & Co. KG), the limited liability corporation (GmbH) and the corporation (Aktiengesellschaft). The authors conclude their discussions with an evaluation of the advantages and disadvantages of the different legal forms and provide exemplary recommendations depending on the individual case of the founders.

Keywords: Private Partnership; Legal Form; Legal Entity; Disclosure Requirement; Employee Participation (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-11259-1_5

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DOI: 10.1007/978-3-642-11259-1_5

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