Displaying an Einheits-GmbH & Co. KG
Last updated on 2026-03-31
Overview
An Einheits-GmbH & Co. KG is a special form of GmbH & Co. KG in which the limited partnership (KG) and its general partner GmbH form an economic unit. In this case, the KG is often the sole shareholder of the general partner GmbH. This means that the KG both controls its general partner and conducts the business.
Due to the circular investment structure, it is not possible to display the structure of an Einheits-GmbH & Co. KG using master data alone. The general partner share of 0% is maintained at the individual company level by means of the basic data in the FB attachment. You can enter the remaining ownership relationships by means of the master data.
How to set up an Einheits-GmbH & Co. KG is described in detail in this chapter.
This article contains the following sections:
Examples of an Einheits-GmbH & Co. KG
The following figure shows an example of an Einheits-GmbH & Co. KG:
Creating an Einheits-GmbH & Co. KG
To create an Einheits-GmbH & Co. KG:
Create the limited partner under Master Data | Companies and, if necessary, assign the legal owner.
Create the GmbH & Co. KG under Master Data | Companies. Assign the limited partner as the legal owner. The general partner should not be entered at this point.
Create the general partner GmbH under Master Data | Companies. Enter the Einheits-GmbH & Co. KG as the legal owner.
Enter the general partner under Company | Basic data | Anlage FB as follows:
Enter the Unit-ID from the master data.
In the row for the complementary company, activate the checkbox for Komplementär Einheits-GmbH & Co. KG.
After all entries have been completed, the circular investment structure is displayed in the master data of the GmbH & Co. KG. The general partner share is displayed by means of the basic data in the master data. It is important to maintain the company ID correctly in the master data.