The registered company civil law (short eGbR) is a new variant of the GbR. It expands the legal possibilities of a GbR. Because an eGbR has now received legal advantages in its business activities, for example, it has become a real alternative to the traditional GbR. This is why the eGbR is very popular with many shareholders.

1. The eGbR as an independent legal form – Introduction

The Civil Code (BGB) regulates the company civil law (GbR), one of the oldest and simplest forms of society in Germany, which offers an uncomplicated opportunity for several people to work together. A special variant of the GbR is the registered company civil law (eGbR), which stands out from the classical GbR due to the possibility of entry in the company register. This form has gained in importance since the entry into force of the law on the modernisation of partnership law (MoPeG), as it gives the company a clear legal identity and offers numerous advantages.

2. The company civil law (GbR) in general

The GbR is a partnership, which is regulated in particular in §§ 705 ff. It arises when at least two persons join together in order to pursue a common purpose without necessarily having to carry out a commercial or commercial activity. For this purpose, according to § 705 paragraph 2 BGB, a distinction must be made between a legally competent (§§ 706–739 BGB) and a non-legally competent GbR (§§ 740–740c BGB). A legally competent GbR participates in legal transactions, which is presumed in a joint company operation (§ 705 (3) BGB). A GbR, on the other hand, which is not legally competent, only regulates the internal relationship of the shareholders and cannot own any company assets (§ 740 (1) BGB).

A legally qualified GbR can continue to be entered voluntarily in the company register and must then carry the name suffix “eGbR” (§ 707a paragraph 2 1 BGB). However, the registration does not change the legal status, but grants the company certain rights.

Essential characteristics of the GbR are: