GbR vs. OHG

In general, the two partnerships GbR and OHG are very similar. However, the OHG is something like the big sister of the GbR. Due to the entry in the commercial register and the associated higher turnover and profits of an OHG, it is easier for them to obtain outside capital. In addition, with an OHG it is also possible to adapt the company name to a fantasy name, in comparison: with a GbR, the names of the partners must be included in the company name.

One disadvantage of the OHG, however, is the accounting obligation, which represents a higher expense than the income statement for the GbR. In addition, the formation costs of an OHG are also higher than those of a GbR. Otherwise, the two partnerships are very similar.

The liability of both companies is not limited and the partners are also liable with their private assets. Furthermore, management is the joint responsibility of all partners, unless otherwise stipulated in the partnership agreement. The decision-making flexibility is therefore comparatively lower for both companies. Whether a GbR or OHG is more suitable for you depends primarily on the type and scope of the business. If this requires a commercially organized business according to § 1 para. 2 HGB, it is a commercial enterprise and must be entered in the commercial register. Ergo, if you already know at the beginning of the formation that your turnover will exceed €250,000, it is advisable to form an OHG directly, otherwise your GbR will later be converted into an OHG and there will be additional costs for entry in the commercial register.