Supported Legal Forms

Resolvio supports a variety of legal forms

Legal forms are the "legal attire" that determines the rules by which a company operates. Resolvio supports a variety of legal forms in Germany, Austria, Switzerland, and other countries. Find an overview here.

Germany

Austria

Delaware (USA)

France

Switzerland

Germany

WEG (Wohnungseigentümergemeinschaft)Condominium owners can hold property in individual units within a WEG.

Joint Ownership

Relevance

1.800.000 x

High Relevance

Legal Basis

Condominium Act (WEG)
Community Rules ("Administration and Use Regulations"), other co-ownership agreements

Adopt Written Resolution

GmbH (Gesellschaft mit beschränkter Haftung)

The GmbH is by far the most common legal form in Germany with over 1.3 million registry entries. Shareholders are only liable to the extent of their capital contribution, and the legal form allows for flexible organizational structures.

The largest GmbH in Germany is Robert Bosch GmbH headquartered in Stuttgart (€90.5 billion turnover in 2024 with 418,000 employees).

Capital Company

Relevance

1.329.277 x

High Relevance

Legal Basis

Limited Liability Companies Act (GmbHG)
Articles of Association ("Shareholders' Agreement")

More about GmbH Written Resolutions

GbR (Gesellschaft bürgerlichen Rechts)A GbR is formed when at least 2 persons join together to pursue a common purpose that does not constitute a commercial business. It is the simplest and most flexible form of cooperation.

Partnership

Relevance

1.000.000 x

High Relevance

Legal Basis

Sections 705 et seq. German Civil Code (BGB)
Partnership Agreement

Adopt Written Resolution

eG (Eingetragene Genossenschaft)The business purpose of the eG is directed towards promoting its members: They are simultaneously capital providers and users or customers of the eG.

Cooperative

Relevance

620.000 x

Medium

Legal Basis

Cooperative Societies Act (GenG)
Articles of Association

Adopt Written Resolution

eV (Eingetragener Verein)The registered association is a legal entity whose purpose is not directed towards commercial business operations (non-profit association) and which is registered in the association register.

Association

Relevance

620.000 x

High Relevance

Legal Basis

Sections 21 et seq. German Civil Code (BGB)
Articles of Association

Adopt Written Resolution

KG (Kommanditgesellschaft)The KG is directed towards operating a commercial business and has two types of partners: The general partner with unlimited personal liability and the limited partner whose liability is limited to their capital contribution.

Partnership

Relevance

278.490 x

Medium

Legal Basis

Sections 161 et seq. German Commercial Code (HGB)
Partnership Agreement

Adopt Written Resolution

UG (Unternehmergesellschaft)The UG is not an independent legal form but a variant of the GmbH that can be established with merely €1 capital contribution. As a trade-off, it must carry a designation indicating this status in its name and is subject to special provisions regarding the formation of reserves.

Capital Company

Relevance

152.710 x

High Relevance

Legal Basis

Limited Liability Companies Act (GmbHG), particularly Section 5a GmbHG
Articles of Association ("Shareholders' Agreement")

Adopt Written Resolution

PartG (Partnerschaftsgesellschaft)In the PartG, professionals such as attorneys and architects join together for the joint practice of their professions.

Partnership

Relevance

100.000 x

Medium

Legal Basis

Partnership Companies Act (PartGG)
Partnership Agreement

Adopt Written Resolution

PartGmbB (Partnerschaftsgesellschaft mit beschränkter Berufshaftung)The PartGmbB is a variant of the PartG for consulting engineers, attorneys, tax advisors, and auditors, in which professional liability is limited to the company's assets.

Partnership

Relevance

100.000 x

Medium

Legal Basis

Partnership Companies Act (PartGG), particularly Section 8 PartGG
Partnership Agreement

Adopt Written Resolution

Stiftung (Stiftung)

The foundation has no members and is dedicated to fulfilling the foundation purpose established solely by the founder.

The Hospital Foundation Wemding (Donau-Ries district) is considered the oldest German foundation. The largest German foundation, however, is the Bertelsmann Foundation with foundation assets of €17.5 billion.

Foundation

Relevance

25.777 x

Medium

Legal Basis

Sections 80 et seq. German Civil Code (BGB)
Foundation Charter

Adopt Written Resolution

oHG (Offene Handelsgesellschaft)The OHG is directed towards operating a commercial business. All partners have unlimited liability to creditors.

Partnership

Relevance

23.120 x

Special

Legal Basis

Sections 105 et seq. German Commercial Code (HGB)
Partnership Agreement

Adopt Written Resolution

AG (Aktiengesellschaft)The AG legal form is designed as a capital pool with an open, frequently changing shareholder base.

Capital Company

Relevance

14.193 x

Medium

Legal Basis

German Stock Corporation Act (AktG)
Articles of Association

More about AG Written Resolutions

AöR (Anstalt des öffentlichen Rechts)Municipalities can establish legally independent institutions under public law, which are governed by the respective state law.

Public Corporation

Relevance

7.000 x

Medium

Legal Basis

The respective state law, e.g., for North Rhine-Westphalia: Sections 114a Municipal Code NRW
Institutional Charter

Adopt Written Resolution

SE (Societas Europaea)

The European Company (Societas Europaea) is, after the EEIG, the second original European legal entity form.

Among the most prominent SEs in Germany are SAP SE, Allianz SE, and BASF SE.

Capital Company

Relevance

647 x

Medium

Legal Basis

SE Regulation, SE Directive, SE Implementation Act (SEAG), SE Participation Act (SEBG)
Articles of Association

Adopt Written Resolution

KGaA (Kommanditgesellschaft auf Aktien)

The KGaA has at least one partner with unlimited liability to creditors (general partner or "Komplementär"). The remaining partners, as limited shareholders, participate in the share capital divided into shares.

The most well-known KGaAs in Germany include Henkel AG & Co. KGaA, Merck KGaA, and Borussia Dortmund GmbH & Co. KGaA.

Capital Company

Relevance

363 x

Special

Legal Basis

Sections 278 et seq. Stock Corporation Act
Articles of Association

Adopt Written Resolution

EWIV (Europäische wirtschaftliche Interessenvereinigung)The EEIG is designed to facilitate cross-border cooperation between companies and members of liberal professions from different member states of the European Communities.

Partnership

Relevance

337 x

Special

Legal Basis

EEIG Regulation, EEIG Implementation Act (EWIV-AG)
Formation Contract

Adopt Written Resolution

VVaG (Versicherungsverein auf Gegenseitigkeit)

The Mutual Insurance Association (VVaG) is a private enterprise in the form of a legally capable association whose main purpose is to insure its members, with the members as policyholders bearing the economic risk of the entire operation.

One of the largest German VVaGs is the Debeka Health Insurance Association in Koblenz.

Association

Relevance

87 x

Special

Legal Basis

Sections 171 et seq. Insurance Supervision Act (VAG)
Articles of Association

Adopt Written Resolution

Bruchteilsgemeinschaft (Bruchteilsgemeinschaft)Co-ownership in fractional parts is a form of joint ownership where the property belongs to the co-owners according to fractional shares.

Joint Ownership

Relevance

Medium

Legal Basis

Sections 1008 et seq. German Civil Code (BGB), Sections 741 et seq. German Civil Code (BGB)
Community Rules ("Administration and Use Regulations"), other co-ownership agreements

Adopt Written Resolution

Erbengem. (Erbengemeinschaft)In the community of heirs, all co-heirs have an ideal share (collective ownership share) in the entire estate until it is distributed.

Joint Ownership

Relevance

Medium

Legal Basis

Section 2038 German Civil Code (BGB)
Community Rules ("Administration and Use Regulations"), other co-ownership agreements

Adopt Written Resolution

gGmbH (Gemeinnützige Gesellschaft mit beschränkter Haftung)The gGmbH is the charitable variant of the GmbH, pursuing tax-privileged purposes.

Capital Company

Relevance

Special

Legal Basis

Sections 51 et seq. Fiscal Code (AO) in conjunction with Limited Liability Companies Act (GmbHG)
Articles of Association ("Shareholders' Agreement")

Adopt Written Resolution

GmbH & Co. KG (GmbH & Co. KG)A GmbH & Co. KG is the only partnership legal form whose liability is completely limited to the company's assets. This is achieved by establishing a KG in which a GmbH assumes the role of the general partner.

Partnership

Relevance

High Relevance

Legal Basis

Sections 161 et seq. German Commercial Code (HGB), Limited Liability Companies Act (GmbHG)
Partnership Agreements of both KG and GmbH

Adopt Written Resolution

gUG (Gemeinnützige Unternehmergesellschaft)Unlike a standard UG, the gUG pursues a charitable purpose and thus enjoys tax benefits.

Capital Company

Relevance

Special

Legal Basis

Sections 51 et seq. Fiscal Code (AO) in conjunction with Limited Liability Companies Act (GmbHG), particularly Section 5a GmbHG
Articles of Association ("Shareholders' Agreement")

Adopt Written Resolution

KöR (Körperschaft des öffentlichen Rechts)

Adopt Written Resolution

neV (Nicht eingetragener Verein)As long as an association is not registered in the association register, special rules for unregistered associations apply.

Association

Relevance

Special

Legal Basis

Section 54 German Civil Code (BGB)
Articles of Association

Adopt Written Resolution

SCE (Societas Cooperativa Europaea)The European Cooperative Society is a cooperative legal form whose rules derive from a uniform European regulation and a supplementary German law.

Cooperative

Relevance

Special

Legal Basis

SCE Regulation, SCE Implementation Act (SCEAG)
Articles of Association

Adopt Written Resolution

UG & Co. KG (Unternehmergesellschaft & Co. KG)The UG & Co. KG is a limited partnership in which the role of the general partner has been assumed by a UG.

Partnership

Relevance

Special

Legal Basis

Sections 161 et seq. German Commercial Code (HGB), Limited Liability Companies Act (GmbHG)
Partnership Agreements of both KG and UG

Adopt Written Resolution

ZV (Zweckverband)The Special Purpose Association is a public law entity formed by multiple municipalities or counties for the joint fulfillment of specific tasks.

Public Corporation

Relevance

Special

Legal Basis