Tax registration for a GbR restaurant with only one license.
September 30, 2016 | 40,00 EUR | answered by Oliver Burchardt
Dear experts, my question is:
we want to open a restaurant, there are 3 people (GbR already have a standard contract here). The license should only be applied for by one of us. This means that only one of us is the managing director to the outside, the other two are equally involved but only active or have a say internally. (or are they then silent partners? How is this recorded for tax purposes? How should this be entered on the form? And can the official name still include the addition GbR?
Best regards
Dear inquirer,
Thank you for your question, which I would be happy to answer as part of an initial consultation.
Regarding the specific structure of the company, you should consult with a lawyer. In a GbR (partnership under civil law), all partners are authorized to manage and represent the company, at least in its basic legal form.
While a silent participation is also possible, it constitutes a different form of company with different legal consequences, particularly in terms of liability for the company's obligations. Based on your description, it is not clear what is important for you and your fellow partners. To ensure the protection of all parties involved, it is advisable not to enter into a standard contract, but to seek legal advice. This may involve some cost, but it will save you time, trouble, and money if things do not turn out as intended.
In the GbR form, you should indicate in section 1.9 the person(s) authorized to represent the company. The other "only" partners must be listed in the attachment FB.
Regarding tax registration, you must fill out the questionnaire once for the GbR and once for each participant. You can find these forms on the website www.formulare-bfinv.de. Click on Formularcenter on the left and enter the Doc-ID in the search field.
For the partnership, please use the form "Questionnaire for tax registration / Establishment of a partnership," Doc-ID 034251.
For the partners, you will need the form "Questionnaire for tax registration / Participation in a partnership," Doc-ID 034250.
