Aufnahme eines persuf6nlich haftenden Gesellschafters bei einer GmbH Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB

摘要

The paper analyses a strategy for avoiding the disclosure of the financial statements of a limited partnership with a limited liability company as general partner (GmbH & Co. KG) according to German Commercial Code (HGB). It describes the formal process of the joining of a natural person as an additional general partner to a 'GmbH & Co. KG' and gives recommendations how to arrange the legal position of this partner in the partnership agreement effectively.