Registering a GbR as an eGbR in the Company Register (MoPeG)

A partnership under the German Civil Code (Gesellschaft bürgerlichen Rechts, GbR) that wants to acquire or transfer real estate or shares in another company can practically no longer avoid registration as a registered GbR (eGbR) since the reform of partnership law. Without this step, the transaction in question simply cannot be completed legally, regardless of how small or informally organised the company has been so far.

In brief: since the reform of partnership law (MoPeG), § 707 BGB provides for a company register (Gesellschaftsregister) for the GbR. This affects GbRs that want to acquire or transfer real estate, rights in real estate or shares in other companies: for them, registration as an eGbR is effectively a prerequisite under § 47 GBO. Without registration, the GbR lacks the capacity to be registered in these cases.

Who is affected?

All partnerships under the German Civil Code that want to act in future as a contracting party in a real estate transaction or in the acquisition or transfer of company shares are affected. In practice, this affects, for example, a GbR made up of several freelance professionals that wants to buy an office building, as well as an investor GbR that wants to take a stake in a GmbH, or a construction or property community that holds a joint asset. For these cases, § 47 GBO makes registration as an eGbR effectively a prerequisite, because without it the capacity to be registered in the respective register is lacking. GbRs without such plans, for example purely service or cooperation partnerships without real estate or investment plans, are not directly affected by registration and can continue to operate informally as before. Which corporate law obligations apply to your company specifically is shown by a tool such as Company Audit.

What exactly do you have to do?

The path to the eGbR runs through a notarial filing with the company register, which is kept at the local courts (Amtsgerichte). The partners must make a joint declaration to the notary for this; the notary then submits the filing electronically to the competent register. Specifically, the following steps are needed:

1. Check whether the GbR wants to acquire or transfer real estate, rights or company shares.
2. If so, file the eGbR with the company register by notarial deed.
3. After registration, use the name suffix "eGbR".
4. Then report the beneficial owners to the transparency register (Transparenzregister).
5. Report subsequent changes in the partner composition.

Only after these steps are completed is the company regarded in legal transactions as an eGbR and can act as such in the land register (Grundbuch) or share register. Until then, the actual real estate or investment transaction should not be finally notarised, to avoid delays.

By when / how often?

There is no fixed deadline: registration falls due when the occasion arises, not at regular intervals. Without an urgent reason, that is, without a planned acquisition of real estate or a company share, there is no obligation to register, and registration remains voluntary. As soon as such a transaction is pending, the filing should be made well before the planned acquisition or transfer, as these are otherwise not registrable and the project is delayed. In practice, it is advisable to start the notarial filing in parallel with the contract negotiations so that the registration is available as soon as it is needed. After registration, there is also an ongoing obligation to report changes in the partner composition promptly so that the register reflects the actual status.

What are the consequences of a violation?

If registration does not take place even though the GbR wants to acquire or transfer real estate or company shares, it simply lacks the capacity to be registered. In practice, this means: the notary cannot notarise the transaction as desired, a land registry does not register the GbR, and the transaction stalls until the eGbR registration has been made. Anyone who does register as an eGbR, on the other hand, should be aware that this step is irreversible: it permanently entails the obligation to report to the transparency register, even if the originally planned transaction does not materialise later. Careful consideration before filing is therefore advisable.

Frequently asked questions

Does every GbR have to register as an eGbR?

No. Without an urgent reason such as the acquisition of real estate or a company share, there is no obligation to register; in this case registration remains voluntary.

What changes about the company's name?

After registration, the company must use the name suffix "eGbR" so that its registered status is also recognisable to the outside world and contracting parties can identify it.

Does eGbR registration trigger further obligations?

Yes. Registration as an eGbR triggers the obligation to report the company's beneficial owners to the transparency register, regardless of whether this was already necessary before.

Can the registration be reversed later?

No, eGbR registration is irreversible and should therefore be decided deliberately, as it permanently entails the obligation to report to the transparency register.

What happens if the eGbR's partners change?

Changes in the partner composition must be reported to the company register after registration so that the registered information stays up to date and third parties can rely on it.

Source: § 707 BGB · § 47 GBO. This article is general information and does not replace legal advice in individual cases. As of: July 2026.