The silent partnership as a financing tool in Germany
Capital without an entry in the commercial register: the silent partner's contribution passes to the owner, the profit share is mandatory, and losses are capped at the contribution. Plus the right to information, termination at six months' notice and the position in insolvency. The second module covers tax: the typical silent partner with 25 % withholding tax and its exceptions, the atypical silent partner as co-entrepreneur, and the trade tax add-back on the owner's side. Two modules, each with a fully worked case study.
Intermediate2 modules45 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- distinguish the silent partnership from a loan and from a limited partner's stake
- apply the statutory allocation of profit and loss under sections 231 and 232 HGB
- name the silent partner's right to information and its limits
- place termination and the final settlement under sections 234 and 235 HGB
- calculate the silent partner's position when the owner becomes insolvent
- distinguish typical and atypical silent stakes using section 20(1) no. 4 EStG
- follow the withholding tax for a typical silent partner from deduction to payment
- recognise the cases in which the separate rate for capital income does not apply
- place the loss restrictions that apply to silent partners
- calculate the consequences of the stake for the owner's profit and trade tax
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountThe silent partnership in the German Commercial Code: contribution, results, exit and insolvencyWhat you will be able to do
- distinguish the silent partnership from a loan and from a limited partner's stake
- apply the statutory allocation of profit and loss under sections 231 and 232 HGB
- name the silent partner's right to information and its limits
- place termination and the final settlement under sections 234 and 235 HGB
- calculate the silent partner's position when the owner becomes insolvent
- Module 224 minIncluded in the full courseTypical or atypical silent partner: the tax consequences for partner and ownerWhat you will be able to do
- distinguish typical and atypical silent stakes using section 20(1) no. 4 EStG
- follow the withholding tax for a typical silent partner from deduction to payment
- recognise the cases in which the separate rate for capital income does not apply
- place the loss restrictions that apply to silent partners
- calculate the consequences of the stake for the owner's profit and trade tax
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.