German company law does not restrict the mixing of corporate forms
German company law does not restrict the mixing of corporate forms. A very
common form of a commercial partnership is the GmbH & Co. KG, a limited
partnership with a limited liability company acting as general partner.
The GmbH & Co. KG combines certain advantages of partnerships with the liability limitations
of corporations. Based on a large number of court decisions, the GmbH & Co. KG
has emerged as a business association in its own right.