Number of founders
At least two responsible partners
Need for capital
The partners’ investments, no minimum capital
In accordance with the partnership agreement
Risk and responsibility
The partners are responsible for the business with their personal property.
Withdrawal of funds and profit distribution
Partners: wage, profit shares, loan and private withdrawals
The profit is distributed amongst the partners and then taxed as with private entrepreneurs.
General description and suitability
Trust and cooperation between the partners is essential; suitable for SMEs, for example.
Establishment documents required