List of legal forms of companies in Germany

This is an incomplete list of the legal forms of companies in Germany . Combined legal forms such as GmbH & Co. KG are not listed here individually.

Sole proprietorship and partnerships

	one-man business	silent Society	OHG	KG	GbR (BGB Society)
Legal regulation	HGB §§ 1–104	HGB §§ 230-237	HGB §§ 105-160	HGB §§ 161–177	BGB §§ 705-740
founding
Minimum number of founders	1	2	2	2	2
shape	-	not mandatory	not mandatory (customary in writing)	not mandatory (customary in writing)	-
Beginning of the company	immediately	immediately	immediately	immediately	immediately
company	First and last name of the owner; Property company possible if entered in the commercial register	without license plate, because internal company	First and last name of at least one partner or company	First and last name of a partner or company with unlimited liability	No company possible, designation in legal transactions with at least one first and last name of two of the shareholders
Registration for the register	yes (Commercial Register Department A, if a registered businessman )	No	yes (Commercial Register Department A)	yes (Commercial Register Department A)	No
Participation in capital	solely from private assets, self-financing, limited credit base	silent partner with capital contribution	overall current status of the capital accounts, from private assets of the shareholders, self-financing, broad credit base	holistic; Full, current status of the capital accounts; Participant: deposit	holistic; current status of the shares
Financial participation
Profit sharing	alone	according to Articles of association, otherwise: fair share	according to Articles of association, otherwise: 4% of the capital, the rest on a per capita basis	according to Articles of association, otherwise: 4% of the capital, remainder: appropriate ratio	according to Social contract, otherwise: by heads
Loss sharing	alone	according to Social contract	according to Social contract, otherwise: by heads	according to Articles of association, otherwise: reasonable relationship	according to Social contract, otherwise: by heads
Management of the company
Managing directors	alone	owner	each partner individually	only fully liable (individual)	together
stand-in	alone	owner	each partner individually	only fully liable (individual)	together
Monitoring organ	-	-	-	-	-
Decision-making body	-	-	-	-	-
Change of shareholders and liquidation
Termination of a partner	-	after the contract or at the end of a financial year with a six-month period	at the end of a financial year with a six-month notice period	at the end of a financial year with a six-month notice period	at any time (not at "the wrong time")
Reason for dissolution	Liquidation, bankruptcy, death of the owner	Termination, resolution of the partners, expiry of the contract, death of a partner, court decision (for important reasons) insolvency, liquidation (exception: in the event of the death of a partner, his share is transferred to the heir)	Termination, resolution of the partners, expiration of the contract, death of a partner, court decision (for good cause) insolvency, liquidation	Termination, resolution of the partners, expiry of the contract, death of a partner, court decision (for important reasons) insolvency, liquidation (exception: in the event of the death of a partner, his share is transferred to the heir)	Termination, resolution of the partners, expiry of the contract, death of a partner, court decision (for good cause) insolvency, liquidation
Participation in the liquidation proceeds	alone	Repayment of the capital contribution (in the event of bankruptcy: insolvency claim)	according to business shares	according to business shares	according to shares

Corporations

	AG	KGaA	GmbH / UG (limited liability)	eG
Legal regulation	Stock Corporation Act (AktG)	AktG §§ 278–290	GmbH law	Cooperative Act
founding
Minimum number of founders	1	1	1	3
shape	judicial or notarized contract	judicial or notarized contract	judicial or notarized contract	Creation of a statute (statute) and signature by the founders
Beginning of the company	with the entry	with the entry	with the entry	with the entry
company	Property or personal company with the addition of AG	Property or personal company with the addition KGaA	Property or personal company with the addition of GmbH	Property company with the addition of eG
Registration for the register	yes (Commercial Register Department B)	yes (Commercial Register Department B)	yes (Commercial Register Department B)	yes (cooperative register)
Participation in capital	Shares, minimum nominal value per share or no-par value share with a participation in the share capital of 1.00 euros, minimum capital (share capital) 50,000 euros, self-financing via the capital market, creditworthiness due to creditor protection, listing possible	Full liability: jointly, current account status, partner: shares	Business share min. 1, - Euro of the share capital min. 25,000 euros from the assets of the shareholders (for UG: 1 euros), self-financing through the inclusion of additional shareholders	Business credit (paid-in part of the business share) from the contribution of the comrades, financing possible, limited due to voting rights restrictions and member changes
Financial participation
Profit sharing	dividend	Full partner: 4% of the capital, the remainder in a reasonable ratio, partner: dividend	according to the business share	according to the business credit
Loss sharing	no participation exception: insolvency, capital reduction	Full liability: appropriate relationship, partial liability no participation other than insolvency	limited liability with business share; Additional payment obligation	Deduction from the business credit or according to the statute
Management of the company
Managing directors	Board	Full liability (board member)	executive Director	Board of Directors (comrades)
stand-in	Board	Full liability (board member)	executive Director	Board of Directors (comrades)
Monitoring organ	Supervisory board	Supervisory board	with more than 500 employees: Supervisory Board	Supervisory board
Decision-making body	General meeting	General meeting	Shareholders' meeting	General Assembly
Change of shareholders and liquidation
Termination of a partner	No termination possible, but shares are sold	-	no termination possible, but sale of the share	at the end of the financial year with a three-month notice period
Reason for dissolution	Lapse of time, decision d. HV, bankruptcy	like KG (fully liable), like AG (partially liable)	Lapse of time, decision of the shareholders, bankruptcy	Time lapse, decision of the general assembly, bankruptcy
Participation in the liquidation proceeds	after stocks	like KG u. AG	according to business shares	according to business credit