Ergebnisverwendung und -teilhabe im neuen Personengesellschaftsrecht

The participation of the partners in the profits of a business partnership is particularly explosive: First of all, the self-financing interest of the company and the distribution interest of the partners are in conflict. In the distribution of profits among the partners, the latter then want to be adequately compensated for their respective contributions. Both issues are at best inadequately addressed by the current law. Due to the enormous impact of dispositive provisions, a modernisation of the written law was necessary despite functioning contractual practice. The study examines whether the MoPeG can now reconcile the conflicting interests and thus compensate for the weaknesses of the previous law.