Glossary · Legal forms

eGbR

Also: registered civil law partnership, eingetragene Gesellschaft bürgerlichen Rechts

In short

The eGbR is a GbR that is entered in the partnership register at the local court and carries the suffix "eGbR". Registration has been possible since 1 January 2024 and is voluntary, but it is a prerequisite for acquiring real estate or GmbH shares.

eGbR explained

The eGbR is not a new legal form: the partners remain personally and fully liable, and nothing changes for tax purposes in principle. All partners must apply with a notarially certified signature. Registration becomes necessary in practice as soon as the GbR is to acquire a right in the land register (Sec. 47 (2) GBO) or be entered in the list of shareholders of a GmbH (Sec. 40 (1) GmbHG). Afterwards, obligations apply: the suffix "eGbR" in the name (Sec. 707a (2) BGB), reporting the beneficial owners to the transparency register and registering later changes. There is no way back to an unregistered GbR.

Legal basisSec. 707, 707a BGB, Sec. 47 (2) GBO, Sec. 40 (1) GmbHG, Sec. 20 (1) GwG

Matching service

Form a GbR

from €259net plus VAT, IHK and trade registration costs, for the eGbR plus notary and register fees

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Related terms

GbR (civil law partnership)A GbR comes into existence as soon as at least two persons contractually undertake to pursue a common purpose, without a notary, register or minimum capital. All partners are personally liable for its debts, without limit and jointly and severally.GmbH (limited liability company)The GmbH is a corporation and legal entity formed by one or more persons with at least €25,000 share capital. As soon as it is entered in the commercial register, in principle only the company's assets are liable for its debts.Legal form (Rechtsform)The legal form is the legal framework of a business and determines liability, capital, formation effort, say in decisions and taxes. Common legal forms in Germany include the sole proprietorship, GbR, OHG, KG, GmbH, UG and AG.Beneficial owner (wirtschaftlich Berechtigter)A beneficial owner is any natural person who ultimately owns or controls a company, in particular with more than 25% of the capital shares or voting rights. If no one can be identified, the legal representative is deemed to be the beneficial owner.List of shareholders (Gesellschafterliste)The list of shareholders names all shareholders of a GmbH or UG with name, date of birth and place of residence, as well as the nominal amount, number and percentage of their shares. It is held at the commercial register and can be inspected by anyone.Transparency register (Transparenzregister)The transparency register is an electronic register to which legal entities under private law and registered partnerships must report their beneficial owners. This affects, for example, the GmbH, UG, OHG, KG and eGbR.

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