The partnership company (PartG) is a special form of company civil law (GbR). It is aimed at members of the liberal professions within the meaning of § 18 EStG and makes it possible to combine them, for example in the case of doctors into a practice community. In addition to some special provisions of the Partnership Companies Act (PartGG), the classification is based on the BGB and HGB standards for GbR and OHG. Taxation is usually a co-entrepreneurship. So let’s take a closer look at the partnership’s income and its tax treatment!
The partnership is a special legal form for members of the liberal professions. It explicitly does not engage in commercial trade (§ 1 (1) sentence 2 PartGG). A direct comparison therefore succeeds above all with the company civil law, since, for example, the OHG already constitutes a commercial trade by law (§ 105 (1) HGB). “Free professions” within the meaning of the PartGG are those referred to in § 18 (1) no. 1 sentence 2 EStG. They are explicitly listed in § 1 (2) sentence 2 of the PartGG:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.