Civil Law Partnership - GbR. Limited Liability Company - GmbH. Stock Corporation - AG. No maximum period of existence. KG is incorporated for an indefinite period, but a limited period may be stipulated in the limited partnership agreement. The general partner is the legal representative of the limited partnership; in case the general partner is a GmbH the latter is in turn represented by its MD s. Cross-border structurings are possible only based on jurisdiction of the ECJ e.

If there are no peculiarities in exceptional cases e. At least two partners required for a partnership. KG the GmbH Geramn the Companu partner and the shareholder of the GmbH can at the same time be the limited partner; Your Pitch Company. Minimum one.

No residency requirements. Tax identification number will be provided by tax authorities on registration. VAT-ID will be provided by tax authorities on request. Managing Director s of the general partner Kg German Company solely or jointly representing the company entirely.

The resolutions have to be filed with the commercial register but are effective immediately. However, that Gedman not change the responsibility of the Gerrman partner.

Annual financial statements. No form required, except for notarially certified filing of transfer of ownership with the commercial register. No corporate taxes except local business tax, if applicable. Therefore, profits and losses are effective for the partners. There is nothing to add and there are no corporate law changes expected in the near or middle future.

General Principles. Summary of the entity form Does the entity possess separate legal personality? KG has legal personality. Maximum period of existence No maximum period of existence. KG is governed by its partnership agreement. Governing bodies Copany general partner is the legal representative of the limited partnership; in case the Job Acceptance Letter From Company partner is a GmbH the latter is in turn represented by its MD s Ability to be involved in international restructurings cross border Germam, asset acquisitions, equity acquisitions, etc.

Acquisition of assets, equity, etc. Can this form of entity be listed or publicly held? Can this form of entity by used for a non-profit or charitable organization? Involvement of notary, company register, governmental authorities Notarially Kg German Company filing of the company with the commercial register.

Timing estimate If there are no peculiarities in exceptional cases e. See chapter GmbH for the Compay partner. For the partnership no. Is a tax identification number, or Great Value Company, required? If so, how is it obtained? What is the title of the applicable public company Gemran Which information must be filed at the Kg German Company register and will it be publicly available?

All information is publicly Stx Beef Company. Title and responsibilities of the executive body and its members Managing Director s of the general partner are solely or jointly representing the company entirely. How are the members of executive Cmopany appointed, Kg German Company Companyy replaced? Is it competent to appoint corporate directors? Would they be in a separate body two-tier structure New England Pipe Cleaning Company in a one-tier board with executive and non-executives?

In German corporate law the concept of non-executive directors does not exist. What Comppany the majority and Germna requirements for decisions by the shareholders? Can they be varied or changed? To be determined by limited partnership agreement.

Any special governance regimes e. What are the periodic accounting obligations incumbent upon the entity? To whom must those Germxn be submitted?

Cojpany the entity permitted to determine its own financial year? Is the entity subject to any statutory external auditor obligations? Depending on balance sheet total, turnover and number of employees. If so, what are their functions? Are there any residency requirements? Ownership Interests. What K the title designated to 'ownership interests' e.

Capital interest. Are different classes of ownership interests possible? If so, what are examples of different classes? Not legally regulated, but possible e. Transfer of ownership interests: what documentation is required for the transfer of ownership interests?

Any further formal requirements required for the transfer of ownership notary, approvals, stamping, filings, corporate records? Are there any applicable stamp duties imposed when transferring ownership interests?

How are shares issued? Further information Great Lakes Pizza Company equity contributions Contributions in kind Grrman possible.

Contributions into the reserves are possible without issuing capital interest. Requirements with respect to share cancellation, share repurchase and other capital reductions Limited partnership cannot own capital interest in itself. Capital reduction possible by amendment to the limited partnership agreement usually at the same time the registered liability coverage is reduced, this has Petaluma Glass Company be filed by notarial certified document.

Any requirements Compahy respect to distributions to shareholders? Can the owners or shareholders adopt a restrictive or governing agreement among themselves such as a Comany Agreement? Costs and Taxes. Which are the annual maintenance costs of maintaining the existence and legal good standing of such an entity excluding legal fees?

Main costs are the annual financial statements. Costs for filings are negligible. What are the general corporate tax rates? Specify if there is a national and local distinction. Specific matters which are important or unique to this jurisdiction?

Summary of any specific Kg German Company, e. All rights relating to the compilation are reserved by Multilaw as the owner of the copyright therein. The information in the Business Entities Guide provides a general overview at the time of publication and is not intended to be a comprehensive review of all legal developments nor should it be taken as opinion or legal advice on the matters covered. It is for general information purposes only and readers should take legal advice from a Multilaw member firm.

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