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business-in-Germany-tips
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business-in-Germany-tips
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A general partnership (OHG) needs at least two partners with corporate legal entities (e.g. a GmbH) being able to be involved. The liability of each partner is unlimited. The company must have the surname of at least one of the partners in its name extended by the company suffix (e.g. "&Co."). However, taking the full liability of the partners into account, the OHG is an unlikely choice of legal form for the branch of a foreign company.
Limited partnership
The limited partnership (KG) differs from the unlimited partnership in that only the general partner(s) are liable in full and the remaining partners (limited partners) are only liable to the sum of money they invested for partnership debt.
There is no legal limitation on the amount of the capital contribution. A small-craft industry cannot take the form of a limited partnership. The net annual sales must be at least 600,000 EUR for food retailers and general dealers - and otherwise at least 400,000 EUR.
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