![]() ![]() It is useful to note, however, that the original LLC statutes of Wyoming and other US states were more or less explicitly modeled after the GmbH. For the purpose of taxation, the Bundesfinanzministerium (German Federal Ministry of Finance) gives detailed guidelines of the circumstances under which an LLC is to be considered to be a 'corporation' or as a 'limited partnership'. The German equivalent that comes closest to LLC, is GmbH & Co KG, a nested Kommanditgesellschaft (KG) where a Gesellschaft mit beschränkter Haftung (GmbH) takes the role of the fully liable partner. ![]() Based on the literal translation of the word 'company', an LLC should be considered to be a kind of KG without any liable partner. On one hand it is possible to consider it as a kind of Gesellschaft mit beschränkter Haftung (GmbH) because it has aspects of a corporation on the other hand it could be considered to be a kind of Kommanditgesellschaft (KG), which is the German equivalent of a limited partnership. Товариство (з обмеженою відповідальністю)īecause of its hybrid characteristics it is very difficult to determine the German equivalent. (exempt) private company limited by shares Unternehmergesellschaft (haftungsbeschränkt) Besloten vennootschap met beperkte aansprakelijkheid
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