{"id":12684,"date":"2025-01-24T11:49:54","date_gmt":"2025-01-24T10:49:54","guid":{"rendered":"https:\/\/dragonflip.com\/?post_type=glossary&#038;p=12684"},"modified":"2025-01-24T11:49:56","modified_gmt":"2025-01-24T10:49:56","slug":"gmbh-co-kg","status":"publish","type":"glossary","link":"https:\/\/dragonflip.com\/de\/glossar\/gmbh-co-kg\/","title":{"rendered":"GmbH &amp; Co. KG"},"content":{"rendered":"<p>Die <a class=\"glossaryLink\"  title=\"Glossar: GmbH\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemBody&gt;Die GmbH (Gesellschaft mit beschr&auml;nkter Haftung) ist eine der h&auml;ufigsten Rechtsformen in Deutschland und zeichnet sich durch eine Haftungsbeschr&auml;nkung der Gesellschafter auf die H&ouml;he ihrer(...)&lt;\/div&gt;\"  href=\"https:\/\/dragonflip.com\/de\/glossar\/gmbh\/\"  data-mobile-support=\"0\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex='0' role='link'>GmbH<\/a> &amp; Co. <a class=\"glossaryLink\"  title=\"Glossar: Kommanditgesellschaft\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemBody&gt;Die Kommanditgesellschaft (KG) ist eine Personengesellschaft, bei der mindestens ein Gesellschafter unbeschr&auml;nkt (Komplement&auml;r) und die &uuml;brigen beschr&auml;nkt (Kommanditisten)(...)&amp;lt;\/strong&amp;gt;&lt;\/div&gt;\"  href=\"https:\/\/dragonflip.com\/de\/glossar\/kommanditgesellschaft\/\"  data-mobile-support=\"0\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex='0' role='link'>KG<\/a> ist eine Mischform aus GmbH und KG, bei der die GmbH als Komplement&auml;r fungiert.<\/p>\n\n\n\n<p><strong>Merkmale:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Haftung:<\/strong> Die GmbH &#xFC;bernimmt die unbeschr&#xE4;nkte Haftung, sodass keine nat&#xFC;rliche Person unbeschr&#xE4;nkt haftet.<\/li>\n\n\n\n<li><strong>Flexibilit&#xE4;t:<\/strong> Kombination aus Haftungsbeschr&#xE4;nkung und steuerlichen Vorteilen einer Personengesellschaft.<\/li>\n\n\n\n<li><strong>Steuerliche Behandlung:<\/strong> Wie bei einer KG; keine Steuerpflicht der GmbH &amp; Co. KG selbst.<\/li>\n<\/ul>\n\n\n\n<p><strong>Bedeutung im M&amp;A-Prozess:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Beliebt bei Familienunternehmen oder als <a class=\"glossaryLink\" title=\"Glossar: Holdingstruktur\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemBody&gt;Eine Holdingstruktur beschreibt die Organisation eines Unternehmens, bei der eine Muttergesellschaft (Holdinggesellschaft) Anteile an Tochtergesellschaften h&#xE4;lt, die operativ t&#xE4;tig sind.&amp;lt;br\/&amp;gt;&amp;lt;strong&amp;gt;Arten(...)&amp;lt;\/strong&amp;gt;&lt;\/div&gt;\" href=\"https:\/\/dragonflip.com\/de\/glossar\/holdingstruktur\/\" data-mobile-support=\"0\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Holdingstruktur<\/a>.<\/li>\n\n\n\n<li>Erm&#xF6;glicht eine klare Trennung zwischen operativem Gesch&#xE4;ft und Haftung.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Die GmbH &amp; Co. KG ist eine Mischform aus GmbH und KG, bei der die GmbH als Komplement&auml;r fungiert. Merkmale: Bedeutung im M&amp;A-Prozess:<\/p>\n","protected":false},"author":13,"featured_media":0,"menu_order":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"glossary-categories":[],"glossary-tags":[],"class_list":["post-12684","glossary","type-glossary","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GmbH &amp; Co. KG - Dragonflip | Buy and Sell an Online Business<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/dragonflip.com.w01d6fed.kasserver.com\/de\/glossar\/gmbh-co-kg\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GmbH &amp; Co. 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