Kommanditgesellschaft auf Aktien

E246373

Kommanditgesellschaft auf Aktien is a German corporate legal form that combines features of a joint-stock company with those of a limited partnership, typically involving both general partners with unlimited liability and shareholders with limited liability.

All labels observed (3)

How this entity was disambiguated

Statements (46)

Predicate Object
instanceOf German corporate legal form
hybrid business entity
partnership limited by shares
canBeListedOnStockExchange yes
capitalStructure share capital divided into shares
combinesFeaturesOf joint-stock company
limited partnership
countryOfOrigin Germany
generalPartnerRole management and representation
governedByBody general meeting of shareholders
supervisory board
hasAbbreviation KGaA
hasComponent general partner
shareholder
hasEnglishName partnership limited by shares
hasGermanName Kommanditgesellschaft auf Aktien
hasLanguage German
hasLegalPersonality yes
hasLiabilityType limited liability for shareholders
unlimited liability for general partners
hasOrganizationalForm company with share capital and partnership elements
hasShareTransferability shares generally freely transferable
isPartOf German company law forms
jurisdiction Germany
legalSystem German commercial law
liabilityOfGeneralPartner personally liable without limitation
liabilityOfShareholder limited to contribution
managementBy general partners
ownershipType equity held by shareholders
permitsSuccessionPlanning yes
regulatedBy German Stock Corporation Act
surface form: Aktiengesetz

German Commercial Code
surface form: Handelsgesetzbuch
requiresArticlesOfAssociation yes
requiresManagementBoard no, management by general partners
requiresMinimumCapital yes
requiresNotarialDeed yes
requiresRegistrationIn commercial register
requiresSupervisoryBoard yes
riskAllocation entrepreneurial risk concentrated on general partners
shareholderRole capital provider
similarTo Aktiengesellschaft
Kommanditgesellschaft auf Aktien self-linksurface differs
surface form: Kommanditgesellschaft
taxTreatment generally treated as corporation for tax purposes in Germany
typicalGeneralPartner limited liability company
usedFor enterprises seeking external equity financing
family-owned businesses

How these facts were elicited

Referenced by (4)

Full triples — surface form annotated when it differs from this entity's canonical label.

Bertelsmann legalForm Kommanditgesellschaft auf Aktien
Voith legalForm Kommanditgesellschaft auf Aktien
this entity surface form: GmbH & Co. KGaA
M.M. Warburg & Co. legalForm Kommanditgesellschaft auf Aktien
Kommanditgesellschaft auf Aktien similarTo Kommanditgesellschaft auf Aktien self-linksurface differs
this entity surface form: Kommanditgesellschaft