Symbolbild zum MoPeG: Menschen unterschreiben einen Vertrag
21.12.2023 | KPMG Law Insights, KPMG Law Insights

The new partnership law – new rules for GbR, OHG, KG and GmbH & Co KG

The Act to Modernize the Law on Partnerships (MoPeG) will come into force on 01.01.2024. Every partnership agreement should be subject to review.


The MoPeG brings a large number of new regulations. Important changes include:

  • the company register, in which every GbR must be recorded if it wants to register rights in the land register or have them changed,
  • the mandatory provisions to extend and strengthen the information rights of limited partners,
  • the possibility of transferring the administrative seat abroad in a legally secure manner
  • the fundamental reform of the law on defects in resolutions, which in many cases also has implications for arbitration agreements in partnership agreements.

The sheer mass of issues makes it difficult for those affected to gain an overview of the need for design in relation to “their” society. The question of how sensitive the provisions in the social contract affected by the reform are to the social fabric of society will have to be answered differently in each individual case. The implementation of the individual adjustment requirement can therefore be a simple formality at the ordinary shareholders’ meeting in one case, but it can also be the occasion for an intensive discussion with conflict potential in another. In any case, the adjustment should be comprehensively prepared legally.

KPMG Law offers you individual analyses, design proposals and workshops to suit your specific needs. For an in-depth overview of what relevance the modernization of partnership law has individually for your company, we recommend the KPMG Law audit center. This will provide you with a quick and reliable initial assessment of what adjustments are needed for a specific partnership agreement, at a fixed price.

You can find more information here and in the podcast “KPMG Law on air”.

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