Persons who independently and in a continued manner, i.e. for an extended duration, participate in commercial trading with the intention of making profits are deemed to be engaged in a commercial enterprise. Agriculture, forestry and freelance activities are excepted.

We offer advisory services for all types of companies:

  • Sole proprietorship
  • GbR (partnership under civil law)
  • OHG (general partnership)
  • KG (limited partnership)
  • Limited (UK Ltd)
  • GmbH (German limited company)
  • GmbH & Co. KG
  • AG (stock company)

Choosing the right legal form for an enterprise is extremely important, not least because it is a decisive factor in how a company will be taxed. After deciding which type of entity presents the optimal legal form for the company, it is important to regularly review this initial decision, for as a company develops its requirements may change and it may thus be better served by a different legal form. We also provide comprehensive advice on changing legal form.