The PartnG in Germany — the Partnership for Liberal Professions

When lawyers, doctors, or architects want to work together, neither the GmbH (often tricky under professional regulations) nor the GbR (everyone is liable for everyone's mistakes) fits. The Partnerschaftsgesellschaft exists precisely for this gap: a legal form exclusively for liberal professions, in which each partner is liable only for their own professional errors.

What is a PartnG?

The Partnerschaftsgesellschaft is a partnership under the Partnership Company Act (PartGG) — reserved for liberal professions: lawyers, tax advisors, auditors, doctors, architects, engineers, consultants, and similar catalogued professions.

The decisive feature: For professional errors, only the partner who handled the engagement is liable — not the colleagues. For general obligations (rent, staff), all partners are jointly liable.

The upgrade: PartG mbB

Since 2013 there is the PartG mbB (with limited professional liability): in exchange for increased professional indemnity insurance, liability for professional errors is limited to the partnership's assets — even the acting partner is no longer personally liable. For law firms and larger practices, the mbB variant is the standard today.

Forming a PartnG: step by step

1. Conclude the partnership agreement — in writing, with name, seat, profession of each partner, and participation shares
2. Choose the name: at least one partner's name + the suffix "und Partner" or "Partnerschaft" + the professional titles (e.g. "Meyer und Partner, Rechtsanwälte")
3. Registration in the partnership register at the local court — via a notary
4. Professional registration with the responsible chamber (bar association, medical chamber, chamber of architects …)
5. Tax registration with the tax office — the PartnG receives its own tax number (guide)
6. Take out professional indemnity insurance — with the statutorily increased coverage for the mbB variant

No minimum capital, no trade registration (liberal professions!), no trade tax.

Advantages and limits

In favor:

• Liability only for your own professional errors (mbB: no personal professional liability at all)
• No trade tax, no minimum capital
• Transparent taxation: profits taxed directly at partner level
• Recognized under professional law — unlike some corporate constructions

Against:

• Only for liberal professions — commercial businesses are excluded
• For general debts, all partners are personally liable (professional errors excepted)
• Register entry and chamber obligations mean more effort than a GbR

PartnG vs. GbR vs. GmbH

| | PartnG | GbR | GmbH | |---|---|---|---| | Who | liberal professions only | anyone | anyone | | Liability for professional errors | acting partner only (mbB: none) | all partners | the company | | Minimum capital | none | none | €25,000 | | Trade tax | no | depends on activity | yes | | Register | partnership register | none | commercial register |

For mixed or commercial teams the PartnG is off the table — go for a GbR (simple) or GmbH (liability-proof) instead. All forms in our company types overview.

A partnership also needs a representative, serviceable address — for example a business address from Clevver instead of your home address in the imprint.

FAQ

Who may form a PartnG? Only members of liberal professions — at least two natural persons. Corporations cannot be partners.

What does the formation cost? Notary and register fees of roughly €400–800 plus chamber fees where applicable. Considerably cheaper than a GmbH.

Can foreign professionals become partners? Yes, provided their professional qualification is recognized in Germany and they hold the chamber admission.

PartnG or PartG mbB? When in doubt, mbB: the higher insurance premium is almost always cheaper than the personal liability risk.