{"id":56293,"date":"2026-09-30T09:29:37","date_gmt":"2026-09-30T07:29:37","guid":{"rendered":"https:\/\/www.nzp.de\/?post_type=service&#038;p=56293"},"modified":"2026-09-30T09:29:37","modified_gmt":"2026-09-30T07:29:37","slug":"establishing-a-professional-partnership-partnerschaftsgesellschaft-in-germany","status":"publish","type":"service","link":"https:\/\/www.nzp.de\/cat\/service\/establiment-duna-societat-professional-partnerschaftsgesellschaft-a-alemanya\/","title":{"rendered":"Establir una societat professional (Partnerschaftsgesellschaft) a Alemanya"},"content":{"rendered":"<p style=\"font-weight: 400;\">La legislaci\u00f3 alemanya preveu una forma espec\u00edfica de societat per als membres de les professions liberals: la\u00a0<em>Societat de societats<\/em>, normalment abreujat com\u00a0<em>PartG<\/em>.<\/p>\n<p style=\"font-weight: 400;\">A difer\u00e8ncia d'una societat comercial ordin\u00e0ria, la PartG est\u00e0 dissenyada espec\u00edficament per a persones que exerceixen conjuntament una professi\u00f3 liberal. El dret alemany defineix aquesta categoria de manera \u00e0mplia i es refereix expressament, entre d'altres, a advocats, assessors fiscals, auditors, metges, enginyers, arquitectes, periodistes, traductors i diverses professions cient\u00edfiques i art\u00edstiques. Nom\u00e9s les persones f\u00edsiques poden ser s\u00f2cies d'una PartG.<\/p>\n<p style=\"font-weight: 400;\"><u>Com funciona una Partnerschaftsgesellschaft?<\/u><\/p>\n<p style=\"font-weight: 400;\">La societat proporciona un marc organitzatiu en qu\u00e8 diversos professionals poden exercir conjuntament, alhora que conserven el car\u00e0cter personal i independent associat a les seves professions. Segons la professi\u00f3 de qu\u00e8 es tracti, poden aplicar-se regulacions professionals addicionals.<\/p>\n<p style=\"font-weight: 400;\">Una q\u00fcesti\u00f3 especialment important a l'hora d'escollir aquesta estructura \u00e9s la responsabilitat. La Llei de Societats de Comandita Alemanyes cont\u00e9 disposicions espec\u00edfiques sobre la responsabilitat per les obligacions de la societat. La legislaci\u00f3 alemanya tamb\u00e9 reconeix la\u00a0<em>Societat de col\u00b7laboraci\u00f3 amb responsabilitat professional limitada<\/em>, per al qual s'apliquen requisits addicionals, inclosos els requisits relatius a l'asseguran\u00e7a de responsabilitat civil professional.<\/p>\n<p style=\"font-weight: 400;\"><u>Com s'estableix una Partnerschaftsgesellschaft?<\/u><\/p>\n<p style=\"font-weight: 400;\">Els socis primer han de determinar com s'organitzar\u00e0 la seva pr\u00e0ctica professional conjunta. Aix\u00f2 inclou q\u00fcestions com les seves aportacions i responsabilitats respectives, la gesti\u00f3 i la representaci\u00f3, la distribuci\u00f3 de beneficis i p\u00e8rdues i els acords per a l'admissi\u00f3 o la sortida de socis de la societat.<\/p>\n<p style=\"font-weight: 400;\">El PartG s'inscriu en el\u00a0<em>Registre de parelles de fet<\/em>. El registre ha d'identificar la professi\u00f3 liberal exercida per cada soci. S'apliquen requisits registrals espec\u00edfics a una PartG mbB, incloent-hi la presentaci\u00f3 del certificat d'asseguran\u00e7a exigit per llei.<\/p>\n<p style=\"font-weight: 400;\">El nom ha de contenir la designaci\u00f3 \u201c<em>Societat<\/em>\u201d o \u201c<em>i soci<\/em>\u201d.<\/p>\n<p style=\"font-weight: 400;\">Abans d'establir la societat, tamb\u00e9 cal considerar les normes professionals que regulen les professions concretes implicades, ja que la legislaci\u00f3 alemanya permet expressament que la normativa espec\u00edfica de cada professi\u00f3 imposi condicions addicionals.<\/p>\n<p style=\"font-weight: 400;\"><u>Com us podem ajudar<\/u><\/p>\n<p style=\"font-weight: 400;\">Assessorem els professionals en la selecci\u00f3 i l'establiment de l'estructura de societat adequada a Alemanya.<\/p>\n<p style=\"font-weight: 400;\">Podem ajudar amb l'acord de societat, els mecanismes de governan\u00e7a i de representaci\u00f3 i la inscripci\u00f3 de la PartG. Quan es preveu una PartG mbB, tamb\u00e9 podem assessorar sobre els requisits legals addicionals associats a aquesta estructura.<\/p>\n<p style=\"font-weight: 400;\">Per a les pr\u00e0ctiques professionals internacionals, podem avaluar com s'integra una PartG alemanya en una organitzaci\u00f3 transfronterera existent i coordinar els aspectes alemanys amb assessors i entitats d'altres jurisdiccions.<\/p>","protected":false},"featured_media":56294,"template":"","meta":{"_acf_changed":false},"service-category":[],"class_list":["post-56293","service","type-service","status-publish","has-post-thumbnail","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"German law provides a specific form of partnership for members of the liberal professions: the Partnerschaftsgesellschaft, usually abbreviated as PartG. 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