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legal forms of business organization in Germany

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Presentation on theme: "legal forms of business organization in Germany"— Presentation transcript:

1 legal forms of business organization in Germany

2 legal forms sole proprietors general partnership (OHG)
limited partnership (KG) limited liability company (GmbH) joint-stock company (AG)

3 limited liability company
legal form characteristics private corporation limited liability company (GmbH) public corporation joint-stock company (AG) shareholders • number • restrictions • one or more shareholders • no restrictions directors no restrictions, i.e. third party management or by shareholders themselves establishment articles of association: notarial deed registration application for entry in the commercial register in notarial (certified) form minimum capital

4 limited liability company
legal form characteristics private corporation limited liability company (GmbH) public corporation joint-stock company (AG) transfer of interests /shares notarial deed; application to the commercial register by the MD in notarially certified form registration dependent on type of stock governance • managing director, one or more • shareholders’ meeting • supervisory board, more than 500 employees • managing director, one • supervisory board, at least 3 members • shareholders’

5 How many companies are located in Germany?
joint-stock company; 1,6% limited liability company; 98,4% total (2011):

6 Which are the biggest joint-stock companies in lübeck?
sales (mio.) 213,6€ Dräger AG & Co. KGaA sales (mio.) 44,3€ Which are the biggest joint-stock companies in Germany? sales (mio.): € sales (mio.): € sales (mio.): €

7 the numbers of marketable companies

8 sources Stand der Statistik


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