GmbH & Co. KGaA

The GmbH & Co. KGaA is a partnership limited by shares (KGaA), the general partner of which is a limited liability company (GmbH). By choosing this mixed form, the liability of the limited partnership can be limited to the assets of the GmbH without having to give up the legal form of the limited partnership based on shares. The limited partners of this company are still the limited shareholders of the KGaA.

The GmbH & Co. KGaA is a relatively young form of company, as it has long been disputed in legal science whether a legal person (GmbH) can be a personally liable partner in a KGaA. Only the confirming decision of the Federal Court of Justice of February 24, 1997, Az .: II ZB 11/96 created legal certainty and thus helped the GmbH & Co. KGaA to a certain practical relevance.

The companies that have chosen this legal form (because of the 50 + 1 rule ) include, for example, the licensed player departments of several clubs in the Bundesliga, such as Borussia Dortmund GmbH & Co. KGaA . Examples of companies from other sectors are the jam manufacturer Schwartauer Werke GmbH & Co. KGaA , the pharmaceutical manufacturer Merz Pharma GmbH & Co. KGaA , the outdoor outfitter Jack Wolfskin Equipment for Draußen GmbH & Co. KGaA , the media company Funke Mediengruppe GmbH & Co. KGaA , the Asklepios Kliniken GmbH & Co. KGaA or the Wiley-VCH GmbH & Co. KGaA , a scientific publisher.

literature

• Arnd Arnold: The GmbH & Co. KGaA. Schmidt, Cologne 2001, ISBN 3-504-64661-6 .
• Peter Hommelhoff , Hans-Christoph Ihrig, Michael Schlitt, Carsten Schäfer, Matthias Casper: Die GmbH & Co. KGaA. In: Journal for the entire commercial law and business law - special issue 1998.
• Till Schmädicke: The GmbH & Co. KGaA - An examination of the tax law and (company) law peculiarities, taking into account the specific aspects of an IPO of the GmbH & Co. KGaA. Dortmund 2002, ISBN 3-8324-6807-2 .

Individual evidence

1. ^ Froning, in: Sudhoff, Unternehmensnachstieg, 5th edition 2005, § 38, Rn. 38 mw N.
2. ↑ Full text in OpinioIuris - The free law library : BGH, 24.02.1997 - II ZB 11/96 .
3. ↑ Roth / Altmeppen, GmbHG, 6th edition 2009, introduction Rn. 60.

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