Limited & Co. KG (English shop)

Gründung, Haftung, Steuern, Gestaltung

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The Limited & Co. KG is one of the most exciting developments in the field of legal forms in recent years. At the same time, knowledge of the particularities and possibilities of this type of company is limited, even among experts. To date there is practically no literature on this subject, and the information events held by company formation agencies provide at best a first overview.

With the specialist book “Limited & Co. KG – Gründung, Haftung, Steuern, Gestaltungen.” a well-founded guide dealing specifically with this legal form was published for the first time in June 2006. The book is primarily a guide for founders, but it also provides background information so that decisions for or against this legal form, or for particular structures, can be better substantiated. The main emphases lie on tax optimisation and on the presentation of the liability situation in the event of insolvency.

This innovative combination of the German limited partnership (Kommanditgesellschaft, KG) and the British Private Limited (Ltd.) is suitable both for business founders and for the expansion or conversion of existing companies. Further areas of application for this fully liability-limited “sister of the GmbH & Co. KG” include, for example, business succession, project companies or public companies (funds).

The author, Dipl.-Kfm. Stephan Knabe, tax adviser and auditor, worked for many years for an international auditing firm, including in Great Britain. The firm, which focuses on advising Limiteds and Ltd. & Co. KGs, was rated in 2005 by the business magazine Focus Money as one of the best tax consultancies in Germany. In addition to his practical work, Mr Knabe is a lecturer in international tax law and international accounting at the University of Riga.