The reform of partnership law comes at the turn of the year

The Partnership Law Modernization Act (MoPeG) comes into force on 01.01.2024

Need for action for many companies

The "Act on the Modernization of Partnership Law" (MoPeG) comes into force on 01.01.2024. This will adapt partnership law, in particular the law governing civil law partnerships ("GbR"), to modern business life and make comprehensive changes.

What is new?


  • The GbR becomes legally capable. The GbR thus becomes a secure legal form.

  • GbRs will be registrable, and many GbRs will even be required to be entered in the register (e.g. companies that hold shares or real estate).

  • The GbR becomes convertible. It can therefore be merged or split or converted into another legal form, e.g. a GmbH), but can also be "transferred" from the company register to the commercial register by way of "conversion light", e.g. as an oHG.

  • The GbR becomes internationally "removable", it can operate abroad in future without jeopardizing its legal form/recognition.

  • The new legal form "eGbR", i.e. the "registered GbR", offers many advantages and should quickly become the standard.


Regulations in detail

In the coming weeks, we will take up and explain the individual changes and the resulting need for action in our blog.