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  1. No corporation tax for the gGmbH. As a non-profit, the gGmbH does not have to pay corporate income tax to the tax office. This results in a saving of 15.6% on operating profits, which can be used to pursue the company’s charitable purpose. However, the company must maintain its non-profit status throughout its lifespan.

  2. Apr 3, 2024 · gGmbH: Definition and meaning. The gGmbH is a non-profit company with limited liability under German law. In German this is gemeinnützige Gesellschaft mit beschränkter Haftung – gGmbH for short. Here gemeinnützig (non-profit) means that the company’s purpose is to benefit the common good. ‘GmbH’ is the abbreviation for Gesellschaft ...

  3. Civil law company / General partnership (GbR / OHG) German Limited Partnerships (GmbH & Co. KG) The GmbH & Co. KG is a special form in German (and Austrian) law, which does not exist in most other states and is partially comparable with the USA’s Limited Liability Company (LLC).

  4. Apr 3, 2024 · The formation of a GmbH & Co. KG requires at least one personally liable partner and one associate. First, the shareholders establish a GmbH. If it’s entered in the Handelsregister (commercial register), the GmbH & Co. KG can then be founded. The Gesellschaftsvertrag (articles of association) or the charter define the basis of the GmbH & Co ...

  5. the joint stock company (AG): similar to the GmbH in terms of shareholder liability only that it can trade its shares and it is thus most suited to large corporations. the limited partnership (KG): a collaboration between two partners where at least one of them is subject to unlimited liability.

  6. The GmbH & Co. KG is subject to certain disclosure requirements. This includes the publication of the annual financial statements in the electronic Federal Gazette, especially if it exceeds a certain size. Co-Determination. From a certain size, the GmbH & Co. KG is subject to the provisions of the Co-Determination Act.

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  8. Establishing a GmbH: To form a GmbH & Co. KG, a general partner GmbH is required. This can be a newly established or existing GmbH. This can be a newly established or existing GmbH. To form a GmbH, you need to prepare and notarise the articles of association, open a business account, pay the share capital, and register in the commercial and transparency registers as well as with the trade and ...

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