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Germany

In: Founding a Company

Author

Listed:
  • Michael J. Munkert

    (MUNKERT · KUGLER + PARTNER GbR)

  • Klaus Küspert

    (MUNKERT · KUGLER + PARTNER GbR)

Abstract

In the chapter on Germany, the authors Michael J. Munkert and Klaus Küspert start with a short introduction into the company forms in Germany and present the legal forms that are discussed. They use the general analysis framework for the handbook on legal forms in Europe to analyse eight legal forms: the sole proprietorship (Einzelunternehmen), the private (non commercial) partnership (BGB-Gesellschaft), the commercial partnership and private partnership company (OHG und Partnerschaftsgesellschaft), the limited partnership (Kommanditgesellschaft), the silent partnership (Stille Gesellschaft), the limited commercial partnership (GmbH & Co. KG), the limited liability corporation (GmbH) and the corporation (Aktiengesellschaft). The authors conclude their discussions with an evaluation of the advantages and disadvantages of the different legal forms and provide exemplary recommendations depending on the individual case of the founders.

Suggested Citation

  • Michael J. Munkert & Klaus Küspert, 2010. "Germany," Springer Books, in: Michael J. Munkert & Stephan Stubner & Torsten Wulf (ed.), Founding a Company, chapter 0, pages 71-88, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-11259-1_5
    DOI: 10.1007/978-3-642-11259-1_5
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