Was ist der Unterschied zwischen einer Personen- und einer Kapitalgesellschaft?

Ein wesentlicher Unterschied liegt in der Haftungsverteilung. Während bei Personengesellschaften die Gesellschafter mit ihrem privaten Vermögen haften, haftet bei Kapitalgesellschaften lediglich das Gesellschaftsvermögen, sofern die Gesellschafter ihre Einlagen geleistet haben.

Was muss Inhalt eines Gesellschaftsvertrages sein?

Bei der Erstellung eines Gesellschaftsvertrages – unabhängig von der gewählten Rechtsform – muss der Zweck der Gesellschaft explizit erwähnt werden. Im Falle von Personengesellschaften besteht aufgrund der Vertragsfreiheit die Möglichkeit, weitere Vereinbarungen zu treffen. Kapitalgesellschaften hingegen müssen je nach Art der Gesellschaft konkrete Angaben über das Unternehmen sowie die Gesellschafter im Vertrag aufführen.

Kann ich in einem Gesellschaftsvertrag die Haftung ausschließen?

Es gilt zu unterscheiden zwischen dem Innenverhältnis der Gesellschafter untereinander und dem Außenverhältnis gegenüber Dritten. Die Haftung gegenüber Dritten richtet sich nach den gesetzlichen Bestimmungen. Im Innenverhältnis haben die Gesellschafter die Möglichkeit, Haftungsquoten festzulegen, nach denen sich die Gesellschafter bei einem Regress verantworten müssen.

Kann ich einen Gesellschaftsvertrag ändern?

Eine Änderung oder Ergänzung des Gesellschaftsvertrags kann jederzeit durch einen Beschluss der Gesellschafter erfolgen, sofern dieser satzungsändernd ist. Allerdings müssen die spezifischen Formalitäten der jeweiligen Gesellschaftsform beachtet werden, um die Wirksamkeit der Änderung sicherzustellen.

Muss ich Änderungen im Handelsregister eintragen?

Muss ich Änderungen im Handelsregister eintragen? Wenn eine Klausel im Gesellschaftsvertrag im Handelsregister eingetragen wurde, muss auch eine Änderung im Handelsregister vorgenommen werden, um im Außenverhältnis gegenüber Dritten rechtswirksam zu sein. Allerdings können interne Änderungen bereits vor der Eintragung wirksam werden, sofern der Beschluss bereits gefasst wurde.

Was sind optionale Klauseln im Gesellschaftsvertrag?

Neben den verpflichtenden Regelungen kann der Gesellschaftsvertrag auch diverse optionale Klauseln beinhalten. Dazu zählen unter anderem Bestimmungen zu Jahresabschlüssen, Stimm- und Mitwirkungsrechten, Nachfolgeregelungen, Schiedsklauseln, Geschäftsführung und Gewinnverteilung.

Welche Formvorschriften müssen bei der Gründung einer Personengesellschaft beachtet werden?

Die Gründung einer Personengesellschaft ist nicht an besondere Formvorschriften gebunden, da eine stillschweigende Einigung ausreichend ist. Lediglich für die Eintragung im Handelsregister ist eine notarielle Beglaubigung des Gesellschaftsvertrags erforderlich.

Welche Formvorschriften müssen bei der Gründung einer Kapitalgesellschaft beachtet werden?

Für die Gründung einer Kapitalgesellschaft ist die Erstellung eines notariell beurkundeten Gesellschaftsvertrags erforderlich. Dieses Formerfordernis gilt auch für Änderungen des Vertrags.

Welche Gesellschaftsformen gibt es?

Es gibt verschiedene Arten von Gesellschaften, die in Personengesellschaften (wie GbR, OHG, KG, PartG und EWIV) und Kapitalgesellschaften (wie GmbH, UG haftungsbeschränkt, AG, SE, SCE, eG und KGaA) unterteilt werden können.

Kann man die Rechtsform umwandeln?

Das Gesellschaftsrecht ermöglicht Mischformen und Umwandlungen von Unternehmen, auch bekannt als Merger and Acquisition (M&A). Hierfür gibt es das Umwandlungsgesetz (UmwG), welches zwischen Verschmelzung/Fusion, Spaltung, Formwechsel und Vermögensübertragung unterscheidet.

TURGERLEGAL - Corporate Law

Lawyer for assistance with company formation and partnership agreements in Berlin

Your competent lawyer in corporate law

Articles of association – legally secure establishment

Are you planning to establish a company and need assistance drafting the partnership agreement? The partnership agreement forms the basis for every type of company – whether it's a general partnership (GbR), a general partnership (OHG), a limited partnership (KG), an entrepreneurial company (UG), or a limited liability company (GmbH). When establishing a company, the partners must enter into a contractual agreement to define the company's objectives, purposes, registered office, liability issues, areas of activity, and other aspects.

The validity of the partnership agreement is crucial. Violations of formal requirements, impermissible changes, or errors can result in the company not being legally valid and the partners being held personally liable for liabilities. Regulatory gaps in incomplete partnership agreements can also have undesirable consequences for all partners and the company.

Therefore, it is advisable to seek legal advice when establishing a company. This way, you can avoid potential disadvantages and launch your business without legal risks.

How to make the partnership agreement work

A legally valid partnership agreement is an important step in establishing your business. Consider the following points for a successful start:

Legal forms of companies:

Choosing the right legal structure is crucial before drawing up the contract. Company law recognizes various types of partnerships:

Civil law partnership (GbR / BGB-Gesellschaft)
General partnership (OHG)
Limited partnership (KG)
Partnership (PartG)
European Economic Interest Grouping (EEIG)
Silent partnership

These corporations are also standardized:

Limited liability company (GmbH)
Entrepreneurial company (UG with limited liability)
Public limited company (AG).
Societas Europaea (SE)
Registered company (eG)
Limited partnership with shares (KGaA)

Contract content

The partners are free to reach an agreement as they see fit, but they must include mandatory contractual provisions such as the company's purpose and the partners' contributions (in money or services). Optionally, further details such as management and power of representation or succession arrangements can be specified.

Mandatory

Purpose of the company
Contributions from shareholders (in money, services or similar)

Optional

Registered office and place of jurisdiction
Arbitration clause for the priority of out-of-court settlement in shareholder disputes
Liability of shareholders
Management and authority to represent
Convening of the shareholders' meeting
Profit distribution and loss sharing
Annual financial statements
Disposal and withdrawal of shares
Severance pay, termination, exclusion and non-competition clause
Founding costs
Voting, administrative and participation rights as well as information obligations
Succession arrangements (e.g. in the event of a change, death or transfer of shareholders)

Majority ratios, decisions and voting rights

The regulations concerning majorities and voting are of central importance. The articles of association should clearly stipulate the majority required for passing resolutions and in which cases unanimity is necessary.

An unclearly worded clause regarding voting rights can render the company unable to act in the event of a dispute. A classic example is a deadlock situation when two shareholders have equal ownership stakes and no provision for a tie-breaking vote.

Special features of certain legal forms:

Partnerships according to the Partnership Act (PartGG)

Name and registered office of the company
Name, profession and address of the shareholders
Subject of the partnership

Limited liability company according to the GmbHG Act (GmbHG)

Company name and registered office
Property of the Company
Amount of share capital
Number and nominal amounts of shares per shareholder

Contract content

Formal requirements

There are no formal requirements for partnerships. For corporations such as GmbH or AG, the contract must be notarized and registration in the commercial register is required.

Articles of association and external impact of the company

The articles of association have implications beyond internal matters. Certain provisions also influence the company's external image, for example, towards business partners or on the company website. Inaccurate information regarding powers of representation or liability can lead to legal risks.

Amendment and adaptation of company agreements

Significant legal advice is needed not only during the formation of a company, but also when amending a company agreement later on. Company agreements are frequently amended, for example, when new partners join, shareholdings are adjusted, or voting rights are redistributed.

Especially in the case of limited liability companies (GmbHs), amendments to contracts are subject to strict legal requirements. According to the German Limited Liability Companies Act (GmbHG), amendments generally require a shareholder resolution passed by a qualified majority and notarization.

Conclusion: Draft company agreements proactively and adapt them in a legally sound manner

The articles of association are the legal foundation of every company. Unclear provisions or invalid amendments can lead to significant liability and conflict risks for the shareholders. This applies not only during the company's formation but especially to subsequent adjustments during ongoing business operations.

Careful drafting and timely legal review of company agreements help to avoid disputes and to implement entrepreneurial decisions in a legally sound and sustainable manner.

How I can help you

If you're considering establishing a company and drafting a partnership agreement, I offer comprehensive advice. I'll guide you through the process of drafting the agreement and explain what you need to consider, what obligations and liabilities are associated with it, and what rights you have as a partner or managing director.

I place great importance on your contractual freedom and tailor the contract to your individual needs. I strive to translate your wishes into legally sound contract text. I can provide you with sample contracts, which we can discuss together, as well as draft customized contracts specifically for your company. In collaboration with a notary, I also take care of notarization and registration in the commercial register to ensure your peace of mind.

It is crucial that you have the partnership agreement reviewed by a lawyer, as invalid contracts risk making you personally liable.

We would be happy to discuss the costs for legal advice, notary services, and procedures in advance so that you are informed of upcoming expenses.

Frequently asked questions about the articles of association

What is the difference between a partnership and a corporation?

A key difference lies in the allocation of liability. While in partnerships, the partners are liable with their private assets, in corporations, only the company assets are liable, provided the partners have made their contributions.

What must be the content of a partnership agreement?

When drafting a partnership agreement – regardless of the chosen legal form – the purpose of the company must be explicitly stated. In the case of partnerships, the freedom of contract allows for additional agreements. However, corporations, depending on the type of company, must include specific information about the company and its partners in the agreement.

Can I exclude liability in a partnership agreement?

A distinction must be made between the internal relationship between the partners and their external relationship with third parties. Liability towards third parties is governed by statutory provisions. Within the internal relationship, the partners have the option of determining liability ratios according to which they must answer in the event of recourse.

Can I change a partnership agreement?

A change or amendment to the articles of association can be made at any time by a resolution of the shareholders, provided this amends the articles of association. However, the specific formalities of the respective company form must be observed to ensure the effectiveness of the amendment.

Do I have to register changes in the commercial register?

Do I have to register changes in the commercial register?
If a clause in the partnership agreement has been registered with the commercial register, an amendment must also be made in the commercial register to be legally effective in external relations with third parties. However, internal amendments can take effect even before registration, provided the resolution has already been passed.

What are optional clauses in the partnership agreement?

In addition to the mandatory provisions, the articles of association can also contain various optional clauses. These include, among others, provisions regarding annual financial statements, voting and participation rights, succession arrangements, arbitration clauses, management, and profit distribution.

What formal requirements must be observed when establishing a partnership?

The establishment of a partnership is not subject to any special formal requirements, as a tacit agreement is sufficient. Only for registration in the commercial register is a notarized certification of the partnership agreement required.

What formal requirements must be observed when establishing a corporation?

Establishing a corporation requires the preparation of a notarized partnership agreement. This formal requirement also applies to any amendments to the agreement.

What types of companies are there?

There are different types of companies, which can be divided into partnerships (such as GbR, OHG, KG, PartG and EWIV) and capital companies (such as GmbH, UG haftungsbeschränkt, AG, SE, SCE, eG and KGaA).

Can the legal form be changed?

Corporate law allows for mixed forms and transformations of companies, also known as mergers and acquisitions (M&A). The German Transformation Act (UmwG) provides for this purpose, distinguishing between mergers/mergers, spin-offs, changes of legal form, and asset transfers.