Number of founders
At least one responsible partner and one silent partner
Need for capital
The partners’ investments in accordance with the partnership agreement
Risk and responsibility
The responsible partner is responsible for the business with his/her personal property.
Withdrawal of funds and profit distribution
Responsible partner: wage, profit shares, loan and private withdrawals. Silent partner: profit share.
The profit is distributed among the partners and then taxed as with private entrepreneurs: some of the earnings are taxed as capital income, some as earned income.
General description and suitability
Trust and cooperation between the partners is essential; suitable for SMEs, for example.
Establishment documents required