• Mehr als 3 Millionen Wörter Inhalt
  • |
  • info@itmedialaw.com
  • |
  • Tel: 03322 5078053
ITMediaLaw - Rechtsanwalt Marian Härtel
Warenkorb
Plugin Install : Cart Icon need WooCommerce plugin to be installed.
  • en English
  • de Deutsch
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
Kurzberatung
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
ITMediaLaw - Rechtsanwalt Marian Härtel
Home Corporate

Risk of a GbR becoming an OHG

7. November 2022
in Corporate
Reading Time: 2 mins read
0 0
A A
0
hgb handelsgesetzbuch handelsrecht unternehmerlexikon

As you can tell from reading my posts regularly, there are more than enough stumbling blocks to fall into legally. A topic that is also not on the radar of many is probably the formation of a GbR and the conversion into a OHG.

This happens faster than you think, it warn a none, but the legal consequences can be fatal.

What is a GbR in legal terms? Now. If at least two persons join together for a common purpose, a civil law partnership (GbR) is formed. This happens automatically, a written contract of any kind is not necessary. This can range from taking a vacation together to running an esports team or a joint YouTube channel. Because it is so easy, the legal consequences arising from a GbR are limited. For example, a commitment at the expense of the GbR can only be made jointly. Any changes to this power of representation must then indeed be regulated in a GbR contract.

But often, of course, it does not remain with the completion of a joint vacation or short-term purpose, for which you share the costs. Many Internet projects are – purely officially – operated by GbR. What many people do not realize is that a GbR can be qualified as a general partnership under the Commercial Code more quickly than many would like. This happens automatically when a civil law partnership is commercially active and this commercial activity reaches a certain scope. As soon as the scope of a small business is exceeded (in terms of turnover and/or organizational structure), a commercial enterprise exists.

The German Commercial Code (HGB) and case law also recognize facts in this regard:

(1) commercial activity (as distinct from freelance activity within the meaning of § 18 para. 1 No.1 EStG)

(2) a certain size of the organization, with orientation criteria being a turnover of more than 250,000.00 euros, more than five employees and more than 120,000.00 market value of the business assets.

However, the orientation criteria are not set in stone and it depends on the individual case. In addition, the burden of proof that there is NO commercial enterprise always lies with the small business. The disadvantages of a general partnership can be great, because in a general partnership each partner has sole power of representation and can therefore bind the other partners jointly and severally. If the latter buys a company car, for example, even without an agreement, the other company must be liable for it. Moreover, as a partnership, the OHG is not subject to lower tax rates for corporate income tax, but to income tax at top tax rates. This can already be a significant difference. In addition, the OHG existence, extensive obligations for accounting and for publicity in the commercial register and / or with regard to the balance sheets. The numerous HGB obligations that apply to merchants, such as the obligation to immediately check deliveries and much more, also apply to the general partnership. All in all, therefore, an enormous liability risk. Of course, the OHG comes with better traffic rights and better co-determination, but you have to be aware of their circumstances.

Tags: Burden of proofCase lawCommercial registerDebtorEsportHaftunginternetYouTube

Weitere spannende Blogposts

Deepfakes: A Legal View

Deepfakes: A Legal View
15. June 2023

What are deepfakes? Deepfakes are forgeries of images, videos or sound recordings generated using artificial intelligence. The technology is based...

Read moreDetails

Cloud contracts for start-ups

Cloud contracts for start-ups: legally compliant drafting of SLAs and data protection agreements
16. October 2024

For start-ups, cloud services offer enormous advantages in terms of scalability, cost efficiency and flexibility. However, the use of cloud...

Read moreDetails

Social media accounts and imprint

Social media accounts and imprint
4. March 2019

Obligation to impress? For the occasion, it should be remembered once again that in the case of commercial use of...

Read moreDetails

Legal challenges for start-ups

Legal challenges for start-ups
10. October 2024

Legal basis for start-ups As the founder of a start-up, you are confronted with a multitude of legal issues that...

Read moreDetails

Operator of a crowdworking platform is not to be regarded as an employer

Operator of a crowdworking platform is not to be regarded as an employer
6. December 2019

The Regional Labour Court of Munich has ruled that an agreement between a so-called crowdworker and the operator of an...

Read moreDetails

Why text AI is not 100% reliable when it comes to contract drafting!

Why text AI is not 100% reliable when it comes to contract drafting!
2. February 2023

Can a machine be fully trusted with legally relevant issues? Since the "boom" of ChatGPT, this question is probably not...

Read moreDetails

Summary: File sharing and the year 2016

Small summary – Blizzard vs. Bossland
23. February 2023

The year 2016 saw numerous BGH cases on file sharing. Here is a brief summary of the decisions. If there...

Read moreDetails

Expression or statement of fact? The Dangers of Content Producers

Expression or statement of fact? The Dangers of Content Producers
2. August 2019

The problem Freedom of the press is a great asset in the Federal Republic of Germany and we can all...

Read moreDetails

Esport Contracts: Professional Players

Small summary – Blizzard vs. Bossland
21. December 2016

Just before Christmas, part two of my remarks on esport and the related contracts. As announced, this part of the...

Read moreDetails
law 447487 1280

Trademark Act (MarkenG)

25. June 2023

Introduction The German Trademark Act (MarkenG) is a central set of rules in German law governing the protection of trademarks...

Read moreDetails
The impact of the rulings of the OLG Celle and the LG Hannover on online coaching services

Prospectus Regulation (EU)

10. November 2024
Dark Patterns

Dark Patterns

16. October 2024
c00413a161d6ab82f86450b299d6878c

Management buy-out agreement (MBO)

10. November 2024
Main intervention / secondary intervention

Main intervention / secondary intervention

16. October 2024

Podcast Folgen

Die Rolle des IT-Rechtsanwalts

Die Rolle des IT-Rechtsanwalts

5. September 2024

In dieser spannenden Podcast-Episode tauchen wir ein in die faszinierende Welt der IT-Startups und erfahren, warum ein erfahrener Rechtsanwalt für...

KI im Rechtssystem: Auf dem Weg in eine digitale Zukunft der Justiz

KI im Rechtssystem: Auf dem Weg in eine digitale Zukunft der Justiz

13. October 2024

In dieser faszinierenden Podcastfolge tauchen wir tief in die Welt der künstlichen Intelligenz (KI) und ihre Auswirkungen auf unser Rechtssystem...

Rechtliche Grundlagen und Praxis von Open Source in der Softwareentwicklung

Rechtliche Grundlagen und Praxis von Open Source in der Softwareentwicklung

19. April 2025

In dieser Episode werfen Anna und Max einen Blick auf die rechtlichen Grundlagen rund um den Einsatz von Open-Source-Software in...

Juristische Trends für Startups 2025: Chancen und Herausforderungen

Juristische Trends für Startups 2025: Chancen und Herausforderungen

19. April 2025

In dieser Episode beleuchten wir die rechtlichen Entwicklungen, die das Startup-Umfeld 2025 prägen werden. Von der KI-Regulierung über neue Kryptowährungsrichtlinien...

  • Privacy policy
  • Imprint
  • Contact
  • About lawyer Marian Härtel
Marian Härtel, Rathenaustr. 58a, 14612 Falkensee, info@itmedialaw.com

Marian Härtel - Rechtsanwalt für IT-Recht, Medienrecht und Startups, mit einem Fokus auf innovative Geschäftsmodelle, Games, KI und Finanzierungsberatung.

Welcome Back!

Login to your account below

Forgotten Password?

Retrieve your password

Please enter your username or email address to reset your password.

Log In
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
  • en English
  • de Deutsch
Kostenlose Kurzberatung