· Insight

The (temporary) exclusion of the right to terminate a civil-law partnership under the German Modernization of Partnership Act (MoPeG): old wine in new bottles or a real change?

Original: “Der (temporäre) Ausschluss des Kündigungsrechts bei der GbR nach dem MoPeG: Alter Wein in neuen Schläuchen oder tatsächliche Veränderung?”

Before the Modernized Partnership Act (MoPeG) came into force on 1 January 2024, it was unclear where exactly the limits of (still) permissible agreements on the restriction of the ordinary right of termination of partnerships ran; it was only clear that a complete exclusion was inadmissible. In the absence of reliable guidelines, structuring practice was therefore exposed to the risk of an impermissible and therefore void exclusion of termination. In their article, Sebastian Löcherbach, Christian M. König and Florian Großmann discuss why, under the MoPeG, partners can also permissibly agree an exclusion of the ordinary right of termination in the articles of association.

in: DStR Deutsches Steuerrecht, 5/2024, 244-248
Authors: Dr. Sebastian Löcherbach, Dr. Christian M. König, Dr. Florian Großmann
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