eGbR
registered civil-law partnership (Germany)
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A civil-law partnership (GbR) entered in the register of partnerships under the German Act to Modernise the Law on Partnerships (MoPeG), in force since 1 January 2024.
Registration is generally voluntary, but required if the partnership is to acquire or dispose of rights in real estate or to be entered in a GmbH shareholder list.
In practice
For families with real estate or holding partnerships, registration is often necessary in practice: since 2024, a GbR can only be newly entered in the land register as an eGbR, and only as such can it hold shares entered in the commercial register. Registration makes the partners and the rules of representation public and creates a reporting duty to the transparency register. The partnership agreement, register extract and list of partners therefore belong, up to date, in the family office's file.
Distinctions and common mistakes
The eGbR is not a new legal form but a registered GbR; it carries the addition «eingetragene Gesellschaft bürgerlichen Rechts» or «eGbR». A return to an unregistered GbR is not provided for after registration. Typical mistakes are planning real estate transactions without arranging the prior registration in time, and changes of partners that are not filed with the register.
Relevant in: Germany
Related terms
- Family pool (Germany)
- A family partnership or company – usually a GbR, KG or GmbH & Co. KG – through which parents transfer assets to their children gradually while retaining control.
- Transparency register
- Central register of the beneficial owners of companies and other legal entities.