Die Einpersonen-Personengesellschaft

This paper examines the concept of single-member partnerships. Following an analysis of the current legal situation in this regard, it discusses the (overwhelming) advantages of further recognizing single-member partnerships. It also acknowledges the associated risks. Furthermore, to place this within an international context, the paper explores how other legal systems deal with this concept. To formalize the outcome of a proposed expansion of the legal basis for single-member partnerships, a concrete proposal for legislative change is ultimately developed and drafted.