Other legal forms

Other legal forms can be summarized as those legal forms that are neither sole proprietorship nor partnerships, corporations or mixed legal forms are. You have e.g. T. public service character. It is typical for these legal forms that the pursuit of profit is not in the foreground. There are:


The cooperative, which is a company with a non-closed number of members (comrades) who pursue an economic purpose (§ 1 GenG). Members of the cooperative can be natural or legal persons. the organs of the cooperative are the board of directors, the supervisory board and the general assembly.

Insurance association

The mutual insurance association (VVaG), which is given in the insurance industry, z. B. the DEBEKA health insurance association. With the conclusion of the contract, the policyholders also become members of the company. Organs are the board of directors, the supervisory board and the highest representative.

Foundation, endowment

The foundation under private law (§ 80 ff. BGB) as a legal person that is endowed with assets by the founder, e.g. B. the Max Grundig Foundation. It is permanently dedicated to a purpose determined by the founder. The founder has full freedom of choice when drafting the foundation statutes. According to the BGB, only the executive board is required as a management or representative body.


The association, which can be an unincorporated association as a civil law society or an association with legal personality as a legal person that serves either an economic purpose (e.g. the Creditreform e.V. association) or an idealistic purpose (§§ 21 -79 BGB). The association with legal capacity must have statutes and the general assembly must elect a board of directors. Only the association's assets are liable for the debts.

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