In short
eGbR stands for eingetragene Gesellschaft bürgerlichen Rechts (registered civil law partnership). Since 1 January 2024, any GbR can be entered in the new partnership register. In practice, the eGbR becomes mandatory as soon as the GbR wants to acquire real estate, GmbH shares or registered shares, or something is to change in such an existing entry. It is not a new legal form: the partners remain personally liable, and nothing changes for tax purposes in principle.
Key points
- The eGbR is a GbR entered in the partnership register at the local court (Amtsgericht), introduced by the MoPeG with effect from 1 January 2024.
- There is no general obligation to register and no deadline. Without registration, however, the GbR can no longer acquire real estate or a GmbH share.
- All partners apply with a notarially certified signature. Notary and register together cost approx. €360 to €390 (two to three partners).
- After registration, the suffix "eGbR", the obligation to report to the transparency register and the obligation to register changes apply. There is no way back to a simple GbR.
- At Recht 24/7, forming an eGbR costs €369 net as a fixed price, plus notary and register costs.
Contents
- What does eGbR mean?
- Is the eGbR a new legal form?
- Difference between GbR and eGbR
- When is the eGbR mandatory?
- Do we need the eGbR? The decision tree
- Advantages and disadvantages of the eGbR
- Who is the eGbR worthwhile for?
- How does a GbR become an eGbR? Procedure in 5 steps
- What does the eGbR cost?
- Obligations after registration
- Can registration be reversed?
- Taxes of the eGbR: what changes and what does not
- Video: the new eGbR
- FAQ
What does eGbR mean?
The abbreviation eGbR stands for "eingetragene Gesellschaft bürgerlichen Rechts", a registered civil law partnership. It means a GbR that is entered in the partnership register (Gesellschaftsregister). The local courts have kept this register since 1 January 2024. It works in a similar way to the commercial register: anyone can see what the partnership is called, where it has its registered office, who the partners are and who may represent it.
The basis is the Act on the Modernisation of Partnership Law, MoPeG for short. It reorganised GbR law in the BGB (German Civil Code). Since then, it has been expressly provided that a GbR can itself acquire rights and enter into obligations if, according to the will of the partners, it is to participate in legal transactions (Sec. 705 (2) BGB). With registration, this GbR with legal capacity is given a public identity.
The eGbR should not be confused with the electronic register of health professions (elektronisches Gesundheitsberuferegister), which is also abbreviated eGBR.
Is the eGbR a new legal form?
No. The eGbR is a GbR, just with a register entry. The same rules apply to the partnership agreement, management, profit distribution and liability. The partners remain personally liable for the partnership's obligations as joint and several debtors (Sec. 721 BGB).
The eGbR is not a legal entity like a GmbH or a registered association. It is a partnership with legal capacity: it can conclude contracts, acquire property, sue and be sued, but it remains a partnership of its partners. The BGB expressly distinguishes between legal entities and partnerships with legal capacity (Sec. 14 BGB, Sec. 705 (2) BGB).
What is new above all is what becomes visible externally. The entry contains the partnership's name, registered office and address, the partners and their power of representation (Sec. 707a (1) in conjunction with Sec. 707 (2) BGB). Anyone doing business with the eGbR may rely on this information, because Sec. 15 HGB applies accordingly (Sec. 707a (3) BGB).
Difference between GbR and eGbR
Most of the differences result from the publicity of the register. For comparison, the OHG (general partnership), which has always had to be entered in the commercial register, is shown alongside.
| Feature | GbR | eGbR | OHG |
|---|---|---|---|
| Register | none | partnership register | commercial register |
| Name and suffix | free, without mandatory suffix | suffix "eGbR" mandatory, name protection under HGB rules (Sec. 707b BGB) | suffix "OHG" mandatory |
| Liability of the partners | personal, unlimited | personal, unlimited | personal, unlimited |
| Real estate in the land register | no new acquisitions (Sec. 47 (2) GBO) | yes | yes |
| Shareholding in a GmbH | no entry in the list of shareholders (Sec. 40 (1) GmbHG) | yes | yes |
| Partner in an eGbR | no, should not be entered (Sec. 707a (1) sentence 2 BGB) | yes | yes |
| Proof of representation | by partnership agreement or power of attorney | by register extract | by register extract |
| Registered office | place of actual management | contractual seat in Germany can be chosen (Sec. 706 BGB) | contractual seat in Germany can be chosen |
| Transparency register | no reporting obligation | required to report | required to report |
| Transformations under the UmwG | no | yes (Sec. 3 (1) no. 1, Sec. 191 (1) no. 1 UmwG) | yes |
| End of the partnership | dissolution without register procedure | deletion only under the general provisions, liquidation | liquidation |
| Notary | not needed | certification of the application | certification of the application |
| Third-party costs | none | notary and register approx. €360 to €390 (two to three partners) | notary approx. €150, register approx. €300 |
| Price at Recht 24/7 | €259 net | €369 net | €369 net |
Many of the differences sound like bureaucracy, but they bring clarity: with a register extract, the eGbR can immediately show the bank, notary or contractual partner who may represent it.
The eGbR is not decisive for continuity when partners change. Since the MoPeG, the departure of a partner from any GbR with legal capacity as a rule does not lead to dissolution, but to withdrawal with the partnership continuing (Sec. 723 BGB), unless the agreement provides otherwise.
When is the eGbR mandatory?
There is no general obligation to register, and no deadline either. Many GbRs, such as small agencies, shared practices or bands, can continue to work without a register entry. However, the law links certain transactions to registration. Experts speak of a de facto obligation to register.
Real estate: A right in the land register should only be entered for a GbR if it is entered in the partnership register (Sec. 47 (2) GBO). A GbR that wants to buy a property must therefore first become an eGbR. This also applies to land charges and other registered rights. If a GbR is already in the land register, it must register before anything is changed there, for example on a sale (Art. 229 Sec. 21 (1) EGBGB).
Shareholding in a GmbH: A GbR can only be entered in the list of shareholders of a GmbH if it is in the partnership register (Sec. 40 (1) sentence 3 GmbHG). This also applies to changes to an existing entry.
Shareholdings in other registered partnerships: A partnership should only be entered as a partner of an eGbR if it is itself registered (Sec. 707a (1) sentence 2 BGB). The same applies to registered shares: a GbR can only be entered in the share register if it is in the partnership register (Sec. 67 (1) sentence 3 AktG). Something similar applies to shareholdings in an OHG or KG.
Transformation and change of status: If the GbR is to take part in a merger, division or change of legal form, for example into a GmbH, it must be registered (Sec. 3 (1) no. 1, Sec. 124 (1), Sec. 191 (1) no. 1 UmwG).
Trade marks, on the other hand, can also be applied for and held by an unregistered GbR if it has legal capacity (Sec. 7 no. 3 MarkenG). The German Patent and Trade Mark Office (DPMA) then requires the name and address of at least one partner with power of representation.
Do we need the eGbR? The decision tree
Advantages and disadvantages of the eGbR
| Advantages | Disadvantages |
|---|---|
| real estate, GmbH shares and shareholdings can be acquired | no limitation of liability, partners remain privately liable |
| representation can be proven by register extract | notary and register costs on registration |
| protection of good faith in the register, as with the commercial register | every change must be registered, with further costs |
| contractual seat in Germany can be freely chosen | partners and representation publicly visible |
| name with name protection under HGB rules | obligation to report to the transparency register |
| transformation under the UmwG possible | no way back to the unregistered GbR |
| option for corporation tax under Sec. 1a KStG possible | the suffix "eGbR" is mandatory |
Who is the eGbR worthwhile for?
Real estate GbR: Couples, families or investors who buy a property together cannot avoid registration. The same applies to existing real estate GbRs as soon as a sale, a land charge or a change of partners is due.
Family partnerships and communities of heirs: Anyone who pools family assets in a GbR, such as land or business shareholdings, needs the eGbR for all rights recorded in a register. A community of heirs is not a GbR itself, but may have contributed its assets to one.
Practices and law firms: For associations of liberal professionals, registration is usually voluntary. It can be worthwhile if the practice buys premises or frequently needs proof of representation.
Investment partnerships: A GbR that wants to acquire shares in a GmbH, for example as a pool of several founders, must be registered.
Project partnerships and bidding consortia: For short cooperations, the simple GbR is usually enough. The eGbR is worthwhile if clients require proof of registration.
When the normal GbR is enough: for small teams without land or shareholdings, whose partners know each other and whose business partners do not require proof of registration.
How does a GbR become an eGbR? Procedure in 5 steps
- Check the partnership agreement: Power of representation, registered office, leaving and succession should match the register entry. What is in the register must match the agreement.
- Choose the name: The name needs the suffix "eGbR" and must be distinguishable from other company names in the same place. On request, the chamber of commerce (IHK) checks in advance whether the name is permissible. If no natural person is liable, the name must indicate the limitation of liability.
- Application at the notary: All partners register the partnership together (Sec. 707 (4) BGB). The application contains the name, registered office, address, the details of each partner, the power of representation and the assurance that the partnership is not already in the commercial or partnership companies register (Sec. 707 (2) BGB). The notary certifies the signatures and submits the application electronically.
- Review and entry at the register court: The local court at the partnership's registered office reviews the application and makes the entry. How long this takes depends on the court.
- Obligations after registration: Use the suffix, report to the transparency register, adapt business stationery, inform the bank and contractual partners.
A new GbR can also be formed directly as an eGbR. The partners then conclude the partnership agreement and register the partnership straight away.
What does the eGbR cost?
| Item | Amount | Note |
|---|---|---|
| Recht 24/7 fee | €369 net | fixed price, partnership agreement, application to the partnership register, coordination with the notary |
| Notary and register court | together approx. €360 to €390 (two to three partners) | certification of the application and entry |
| Transparency register | €129 net | report by Recht 24/7, fixed price per partnership |
| Trade registration | e.g. Berlin €26 per partner in person, €15 online; North Rhine-Westphalia €26 online for natural persons (as of 10 Nov 2026) | depending on the municipality, only for commercial activity |
| Later changes | notary and register costs per application | e.g. change of partners, new address, new representation |
The eGbR does not need share capital. You book registration as an eGbR with us via the page Form a GbR in the eGbR variant. The third-party costs for later changes depend on the individual case.
Obligations after registration
Name suffix: The partnership must use the suffix "eingetragene Gesellschaft bürgerlichen Rechts" or "eGbR" (Sec. 707a (2) BGB). If no natural person is a partner with personal liability, for example in a GbR made up of two GmbHs, the name must indicate the limitation of liability.
Business letters: Letters, emails and invoices should state the name with suffix, registered office, register court and register number. Sec. 707b BGB does not impose an obligation as for commercial companies (Sec. 37a, Sec. 125 HGB).
Transparency register: The eGbR must report its beneficial owners under Sec. 20 GwG. These are natural persons who hold more than 25% of the shares or voting rights or control the partnership in another way. The unregistered GbR is not required to report. We take care of the report for €129 net (Transparency register).
Registering changes: A new name, new registered office, new address or changed power of representation must be registered, as must the joining and leaving of partners (Sec. 707 (3) BGB). In principle, all partners participate; for a mere change of address, the partnership itself is enough (Sec. 707 (4) BGB).
Can registration be reversed?
Not by a simple application. After registration, deletion only takes place under the general provisions (Sec. 707a (4) BGB). In practice, there are two routes:
- Dissolution and liquidation: The partnership is dissolved, wound up and then deleted.
- Change of status: The partnership moves to another register, for example to the commercial register as an OHG or KG (Sec. 707c BGB). This is also the route if the GbR has become a commercial business.
If you are unsure whether the eGbR will suit you permanently, you should first have it checked whether the simple GbR is enough. A later switch to a GmbH is possible under transformation law; for a new formation, see Form a GmbH.
Taxes of the eGbR: what changes and what does not
In principle, registration changes nothing for tax purposes. Like the GbR, the eGbR is tax-transparent: the profit is determined uniformly and separately and taxed at the level of the partners. If the partnership carries on a trade, it pays trade tax with an allowance of €24,500 (Sec. 11 (1) no. 1 GewStG), plus VAT where applicable. Trade registration and tax registration also work as before.
There is one innovation: Sec. 1a KStG expressly mentions the registered GbR. The eGbR can therefore apply, irrevocably, to be taxed like a corporation (option model). This option is not open to the unregistered GbR. Whether it pays off is a matter for your tax adviser.
Our guide to the GmbH & Co. KG explains how the interplay of partnership and corporation works in the GmbH & Co. KG. The MoPeG reform also changed a number of things there.
Video: the new eGbR
In the recording of our Entrepreneurs' Academy, we explain what lies behind the registered GbR and what the route from a GbR to a GmbH looks like. You can find further dates and recordings in the Academy.
FAQ
What is the difference between a GbR and an eGbR?
The eGbR is a GbR with an entry in the partnership register. It carries the suffix "eGbR", can acquire real estate and GmbH shares and can prove its representation by register extract. In return, it is required to report to the transparency register and must register changes. The partners' liability remains the same.
When is an eGbR necessary?
When the GbR wants to acquire real estate or a right in real estate or something is to be changed in the land register, when it acquires shares in a GmbH or something changes in its entry in the list of shareholders, when it becomes a partner of another registered partnership or takes part in a transformation. There is no general obligation and no deadline.
Is the eGbR a new legal form?
No. The eGbR is a GbR with legal capacity and a register entry. The partnership agreement, liability and taxation in principle remain as for the GbR. What is new are the name suffix, the publicity of the register and the obligations that follow from it.
What is the advantage of an eGbR?
The most important advantage: the eGbR can acquire real estate, GmbH shares and shareholdings. In addition, there is easy proof of representation by register extract, protection of good faith in the register, a freely chosen contractual seat and the possibility of taking part in transformations.
How does a GbR become an eGbR?
All partners register the GbR with the partnership register at the register court of its registered office. The signatures are notarially certified, and the notary submits the application. After review, the court enters the partnership, and from then on it uses the suffix "eGbR".
Does an eGbR have to register with the transparency register?
Yes. With entry in the partnership register, the GbR becomes subject to the reporting obligation and must report its beneficial owners under Sec. 20 GwG. The unregistered GbR is not required to report. We take care of the report for €129 net.
What does registration as an eGbR cost?
Notary and register court together cost approx. €360 with two partners and approx. €390 with three partners. At Recht 24/7, forming an eGbR including the partnership agreement and application costs €369 net as a fixed price. Every later change incurs notary and register costs again.
Can registration be reversed?
Not by a simple application for deletion. The eGbR can only be dissolved and wound up or move to the commercial register as an OHG or KG by way of a change of status (Sec. 707a (4), Sec. 707c BGB). You should therefore have the decision to register reviewed for your individual case.
Terms used in this guide
About the author
Dr. Georg Schröder, LL.M.
Dr. Georg Schröder is a lawyer and writes the guides of Recht 24/7. He explains legal questions so that you can follow them without legal training, and he reviews every guide before it is published.
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