The Act on the Modernization of Partnership Law ("MoPeG") will enter into force on January 1, 2024. This will result in a comprehensive amendment of the provisions governing partnerships under German civil law ("Gesellschaft bürgerlichen Rechts" or "GbR") as well as a modernization of the law governing other partnerships, including an opening up of the legal forms regulated therein to the liberal professions. The Federal Ministry of Finance has responded to the tax implications of the MoPeG with the draft bill for a law to strengthen growth opportunities, investment and innovation as well as tax simplification and tax fairness (Growth Opportunities Act) dated July 14, 2023.
The following is an overview of the legal situation under MoPeG.
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