Once again typical – or not? Atypical and typical silent participations are special forms of classic participation in a co-entrepreneurship. It is usually impossible for outsiders to recognize the silent participation of a natural or legal person. For this reason, we look at the differences between atypical and typically silent participation in a partnership!
The silent participation is a special form of participation in a partnership. BGB, HGB and tax laws do not contain a clear definition, but from §§ 230 further following HGB can be concluded from the basic conceptual characteristics. Accordingly, there is a silent participation if
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.