Glossary · Registers and obligations

Legal form suffix (Rechtsformzusatz)

Also: Rechtsformzusatz, company suffix

In short

The legal form suffix is the part of the name that shows the legal form, for example "GmbH", "UG (haftungsbeschränkt)", "e.K.", "OHG", "KG" or "eGbR". It is mandatory and belongs on business letters, invoices and in the legal notice.

Legal form suffix (Rechtsformzusatz) explained

Which suffixes apply is governed by Sec. 19 HGB for sole traders, the OHG and KG, Sec. 4 GmbHG for the GmbH, Sec. 5a (1) GmbHG for the UG and Sec. 707a (2) BGB for the eGbR. For the UG, only two versions are permitted: "Unternehmergesellschaft (haftungsbeschränkt)" and "UG (haftungsbeschränkt)". If no natural person is liable in an OHG or KG, the company name must indicate this, for example "GmbH & Co. KG" (Sec. 19 (2) HGB). Business letters must also show the registered office, register court and register number (Sec. 35a GmbHG, Sec. 37a HGB), and the legal notice of legal entities must show the legal form (Sec. 5 (1) no. 1 DDG). If the suffix is missing, the person acting can be personally liable.

Legal basisSec. 19, 37a HGB; Sec. 4, 5a (1), 35a GmbHG; Sec. 707a (2) BGB; Sec. 5 (1) no. 1 DDG

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Related terms

Company name (Firma)In the legal sense, the "Firma" is the name under which a merchant conducts business and signs. It must be distinctive, must not be misleading and must contain the legal form suffix.eGbRThe 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.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.KG (limited partnership)The KG is a commercial partnership with at least one partner with unlimited liability (general partner) and at least one limited partner whose liability is limited to a liability amount. It is entered in division A of the commercial register.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.

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