Die Innengesellschaft

Fritz Philemon Rauch explores the evolution of the concealed partnership - the "Innengesellschaft" - in German law, highlighting its roots in Roman law, how it is distinguished from external partnerships, and its reform through the MoPeG. He finds that despite its flexibility and the reforms introduced in 2024 aiming to enhance its applicability the concealed partnership remains underrated. Further research is therefore needed to uncover its full potential as an alternative legal form variant.