Design of the Ltd. & Co. KG

The Ltd. & Co. KG can also be established as a one-person company. Initially, an Ltd. is founded. This entity is a separate legal personality and acts as the fully liable partner (general partner) of the Ltd. & Co. KG. The entrepreneur and/or other individuals become limited partners with a freely chosen contribution. The internal legal relationships can be designed as desired in the partnership agreement to be created for the KG. The KG is registered with the German commercial register and entered as an Ltd. & Co. KG.

The Ltd. & Co. KG is particularly interesting because it combines the essential benefits of a corporation with the advantages of a partnership. In addition, a German KG is registered in the commercial register.

- Personal liability is excluded
- Withdrawals are easily possible
- Taxation occurs at the level of the partners. The entrepreneur can offset the profits and losses of individual projects. Also, for entrepreneurs residing permanently abroad, the Ltd. & Co. KG can be a sensible solution to become active in the German market.