The company civil law (GbR) is a fully-fledged partnership, but it is comparatively simple and can be founded with few bureaucratic challenges. In terms of taxation, it is usually a co-entrepreneurship with taxation according to the principle of transparency. We show how (simply) the establishment of a GbR goes on the proverbial stage and which aspects shareholders should consider.
The company under civil law is also known as the “BGB-Gesellschaft” because of its standards which can be found exclusively in the Civil Code (BGB). Specifically applicable regulations are in particular §§ 705 to 740 BGB. In addition, additional formal requirements apply to certain processes, such as the acquisition and transfer of land – for example § 311c BGB.
Tax law is linked to the civil law foundation of the GbR. If the company exists according to the principles of the BGB, it is therefore regularly
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.