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Item Added: Die Online-Hauptversammlung. View Wishlist. Our Awards Booktopia's Charities. Are you sure you would like to remove these items from your wishlist? Remove From Wishlist Cancel. Every partner is legally obliged to participate actively in operating the business unless the articles of partnership Gesellschaftsvertrag otherwise provides.
The OHG can sue or can be sued in a court of law.
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For internal matters decisions should be made unanimously, but articles of partnership usually allow decisions by a majority of votes. Kommanditgesellschaft KG Limited partnership This is basically a partnership but provides a limitation of liability on behalf of some of the partners. KG Limited partnership with a limited liability company as general partner This combines a limited liability company with a limited partnership by making the former the sole general partner of the latter.
The limited partners are, as in the case of every KG, only liable to the extent of their registered holdings.
Subsidiary This is a non-independent company physically separated from the parent company, and has a certain degree of independence. It usually has its own management, accounting system, balance sheet procedure and business assets. Zweigniederlassung Branch This is rather a non-independent business branch, dependent in every aspect on the head office, which also is in charge of the central administration.
The distinction between a subsidiary and a branch office is important as it determines whether an entry must be made in the Register of Companies. The distinction is also relevant in determining the place of the actual business in terms of German tax law.
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In one of Business Week's recent lists of the world's thousand biggest firms, were Japanese and American. Only 30 of these biggest companies were German, which means that the Mittelstand is the engine of the German economy.
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The Mittelstand firms are often family-owned with a dominant founder or manager. They have a benevolent attitude towards their employees, who, in turn, are exceptionally well-qualified and motivated.
The market success was based rather on quality than on price. The concept of the Mittelstand backdates to medieval times and is connected with a long handicraft tradition.
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