Table of Contents
Definition of mixed legal forms
A mixed legal form serves to handle the entrepreneurial activities through several companies of different legal forms. It is created by combining a partnership and a corporation into a single company. The mixed legal forms include:
GmbH & Co. KG
The GmbH & Co KG, which in its typical form is a KG, in which a GmbH is the general partner (full liability). The GmbH partners are at the same time the limited partners (partial partners) of the KG. The company of the GmbH & Co KG contains the name of the general partner and the addition Co. This indicates the limitation of liability. With this legal form, the advantages of the KG as a partnership are retained, but the full liability of a natural person as a general partner is avoided. Tax advantages can be used.
AG & Co KG
The AG & Co KG, which is a legal form in which an AG assumes the function of the (sole) personally liable partner (general partner). The shareholders are also the limited partners. The business of the KG is managed by the board of the AG. AG & Co KG is relatively rare in practice, especially because it is time-consuming to set up an AG.
The double company as a company that realizes its economic objectives by using two legally independent companies, e.g. B. in the establishment of a holding partnership and an operating corporation or a production partnership and a sales corporation.
KG-related legal forms
With the KG-related legal forms, an attempt is usually made to combine the limited liability of the shareholders in a KG and the tax advantages of partnerships with the advantages of corporations.