Due to the entry of GbRs in the company register introduced by the MoPeG, there are also some changes for existing GbRs:
In principle, existing external GbRs are not required to be entered in the company register. If the GbR is already entered in a list of shareholders, a share register or in the land register, it is protected. It is not obliged to be entered in the company register. However, this only applies as long as no changes occur. This results in a quasi-obligation to register. This is usually the case if an external GbR exists. Entry in the company register is a condition for certain transactions, such as the acquisition or modification of rights to real estate associated with entry in the land register. In these cases, pre-registration of the GbR in the company register is a prerequisite for completion in the land register, which leads to a de facto registration obligation in order to remain capable of acting. If purchases/sales or other transfers of properties are planned or are to take place in the near future, these can only take place in the land register after the GbR has been pre-registered.
The local courts in whose district the company has its registered office are responsible for the company register. Registrations of the GbR in the company register must be signed by all partners; the signatures must be notarised. The application to the company register is submitted electronically by the certifying notary or another notary.
There may be a considerable backlog of entries at the competent local courts due to the new introduction of the register and the fact that entry in the company register has only been possible since 1 January 2024.
Your TAXGATE team will be happy to assist you with the necessary measures.
