Changes in the law and current case law: What remains of the comparison of legal types?

For the comparison of legal types in international tax law, the LLC Decree of the Federal Ministry of Finance from 2004 is considered an established standard. But what influence does the modernization of partnership law by the MoPeG (Act to Modernize the Law on Partnerships) and the introduction of an option model by the KöMoG (Act on the Modernization of Corporate Income Tax Law) have on the individual characteristics from the LLC decree of the Federal Ministry of Finance?