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PM&M Resources Vocabulary Page


(abbreviated KG) is one form of three limited partnership business entities known in Germany. It represents a Limited Partnership consisting of a general partner (named Komplementär) with unlimited liability and limited partner[s] (named Kommanditist[en]) whose liability is restricted to their fixed contributions to the partnership. A Kommanditgesellschaft is not a legal entity, but may acquire rights and incur liabilities, acquire title to real estate and sue or be sued.

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