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The German GbR / eGbR

A General Partnership

The general partnership, or Gesellschaft bürgerlichen Rechts (GbR), is the basic form of all partnerships under German law. A general partnership may exist without the formal requirements required by other entity types —  – a merely informal verbal agreement on business co-operation is sufficient.

All that is required is that  persons join forces for a common purpose. A certain minimum capital amount is not required. The GbR is therefore a very uncomplicated legal form, but it also entails risks due to the lack of liability restrictions, which our lawyers specialising in corporate law will be happy to discuss with you in a personal meeting.

The GbR is particularly interesting for small businesses, freelancers and practice or work groups, as it is not subject to any restrictions in this respect.

Our experts will advise you on all changes to partnership law that came into force on 1 January 2024. This includes, in particular, the entry of the eGbR in the company register and the associated considerations such as when an entry in the company register makes sense and which formalities must be observed.Despite the uncomplicated formation of a GbR, complex corporate law issues can also arise, such as profit/loss distribution, liability or management. Our lawyers will provide you with the best advice on any questions that may arise.