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PM&M Resources Vocabulary Page


(abbreviated Comp., Cie. or Co.), just like the term Kompanie, all stand for the same. It states that the business is a company, an association or collection of individual people, legal entities or a mixture of both, in which the members focus their collectively available skills or resources to achieve declared goals. This name addition is today mostly found as the abbreviated form Co., in rare cases one still finds the older (traditional) form Cie.; all other forms are nowadays very uncommon in Germany.

Per German law, simply stating to be a company alone is insufficient when the company is based on different forms of liability or membership structures which are already covered by another legal form. Therefore it is often found in combinations like Co. KG or GmbH & Co. KG.

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