Die Freien Berufe werden traditionell als Einzelpraxen oder Einzelkanzleien geführt. Für die berufsrechtlich gebundenen Freien Berufe ist eine gemeinsame Berufsausübung in der Gesellschaft bürgerlichen Rechts möglich. Beispielsweise können tax consultant ihren Beruf in einer GbR ausüben.
You can also join forces with other tax advisors, tax agents, members of a bar association and patent attorneys as well as with auditors or sworn accountants in a law firm or office community. Partnerships are professional practice companies in which the cooperation partners perform their tasks together and at the same time transfer the mandate to all professional members involved (e.g. tax consultants).
The joint cooperation between architects and engineers is known as a working group; in the case of medical health professions, one speaks of a group practice. If, on the other hand, the purpose of a cooperation is limited to the joint use of material and personal resources, an office community exists, e.g. B. between tax advisors. In the case of dentists, one speaks of a joint practice.