
GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London - www.grprainer.com/en conclude: When two or more individuals or corporate bodies join together to operate a business under a firm name, they form an OHG. It means that at least two "persons", i.e. one or more individuals or corporate bodies, participate in an OHG which they establish through a generally informal partnership agreement. Registration of an OHG in the corporate register only has declaratory effect, i.e. it is not a mandatory requirement for the emergence of an OHG. The general partnership comes only into being when business starts.