Civil law company (GbR) in tax law

The GbR (also known as the BGB society) is the simplest legal form of organization for partnerships. It arises from the contractual amalgamation of several people. The focus is on promoting a common purpose. In contrast to the commercial companies of the German Commercial Code, no commercial trade is operated, therefore §§ 705 ff. BGB, but not the provisions of the German Commercial Code, are decisive.
Typically, all partners have personal and unlimited liability with company and private assets. However, a limitation of liability to the company's assets, similar to that of a GmbH, is also conceivable, provided that the GbR has agreed this individually with its contractual partners. The company addition GbRmbH is not sufficient for an exemption from liability. However, a GbRmbH is part of the international reform discussion.

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