Kommanditgesellschaft auf Aktien (KGaA) – The Kommanditgesellschaft auf Aktien is a German legal form which combines the corporate legal form of the Kommanditgesellschaft (KG) with a conventional Aktiengesellschaft (AG). Thereby the greatest advantages of both legal forms – the separation between full partner & capital provider typical for the KG plus the limitation of liability […]
GmbH & Co KG – The GmbH & Co KG is a German legal form which combines the corporate legal form of the limited partnership (KG) with a limited liability company (GmbH). Thus, the greatest advantages of both legal forms – the separation between general partner & capital provider typical for the KG plus the […]
Unternehmergesellschaft / UG (haftungsbeschränkt) – The Unternehmergesellschaft (haftungsbeschränkt) is a German legal form based on the legal form of the Gesellschaft mit beschränkter Haftung (GmbH). It is considered to be the little sister of the GmbH and is therefore often referred to as the “mini-GmbH”. Basically, there are only minor differences between the UG (haftungsbeschränkt) […]
Aktiengesellschaft (AG) – The stock corporation is a German legal form founded by at least one person and organized by different bodies. Instead of a managing director, the company is managed by a board of directors consisting of at least one person. As the name already indicates, this corporate legal form primarily stands for stock […]
Two-person GmbH – The GmbH model for founding duos! By appointing new shareholders or leaving existing shareholders, the GmbH model you choose can easily change. Whether it is a one-person company, a two-person GmbH or even a company that operates without any shareholders at all… In either case, there are specifics you should be aware […]
Capital gains tax – Most legal forms of business are subject to tax. Depending on the legal form, income tax, corporate income tax, sales tax, trade tax and/or capital gains tax are due by law. Under certain circumstances, it is possible for some companies to be exempt from one or more of these types of […]
Annual General Meeting – A stock corporation consists of several bodies. The management board deals with the day-to-day business and other matters of the company and represents the stock corporation externally. The supervisory board is a legally prescribed self-controlling body that appoints and monitors the individual members of the management board and, in case of […]
