Client note: doing business in Germany
German law offers numerous alternatives for pursuing entrepreneurial activities. The corporate legal forms available for this purpose are for the most part defined in German statutory regulations which may be modified by contractual provisions to a greater or lesser extent.
This brochure intends to give you an overview of the various legal frameworks within which businesses can operate in Germany. The following text comments on the main characteristics of the various legal forms and their differences, the formation, functioning and the liability of the respective corporate forms. The analysis begins with the German limited liability company (GmbH) as the most common form of corporation in Germany. The focus then turns to the German stock corporation (AG) whose shares can be traded on a stock exchange, followed by the partnership limited by shares (KGaA) and the limited liability partnership (GmbH & Co. KG). The establishment of branch offices of foreign companies is also briefly dealt with. The brochure concludes with an overview of the most recent corporate law developments in European legislation and the various tax law issues applicable to businesses.
Please regard this client note as a brief summary provided merely to give an initial overview of the various possible entrepreneurial models in Germany. Given the complexity of company law, it can by no means serve as a substitute for legal advice which our German offices will gladly provide at any time…
If you are registered and logged in to the site, click on the link below to read the rest of the Hogan Lovells briefing. If not, please register or sign in with your details below.
Sign in or Register to continue reading this article
It's quick, easy and free!
It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.Register now
Why register to The Lawyer
In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.
Identify the major players and business opportunities within a particular region through our series of free, special reports.
Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.
More relevant to you
To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.
News from Hogan Lovells
News from The Lawyer
Briefings from Hogan Lovells
The decision of the US Court of Appeals has raised questions about how issuers should present their disclosures on conflict minerals under Exchange Act Rule 13p-1 and Form SD.
An interesting judgment was delivered by the Honourable J Majiki on 19 November 2013 in the Eastern Cape High Court, Port Elizabeth.
Analysis from The Lawyer
As international firms question their future in these small, closely linked markets, local lawyers too are eyeing the business environment with caution
Beyond the headline infrastructure projects, UK construction work is still recovering from the clobbering it took during the slump