A GmbH & Co. KG is a limited partnership with a GmbH as a personally liable general partner. The KG and GmbH are separate legal entities.
Meaning and context
The designation combines two levels: the KG is the partnership, and the GmbH occupies the general-partner position. Similar names do not make them the same entity for research purposes.
What the documents show
The KG generally has an HRA record; the general-partner GmbH has its own HRB number. Representation may run through the GmbH and its managing directors, requiring the rules on both records to be read together.
Research tip
Record the court, number and complete name for each entity. An extract for the GmbH alone does not automatically identify the KG’s limited partners or its register position.