eGbR and Property: When a GbR Must Be Entered in the Register of Partnerships
Since 1 January 2024 the land registry only makes entries for a civil-law partnership (GbR) if it appears in the register of partnerships (Gesellschaftsregister) as a registered GbR (eGbR). Anyone who buys, sells or encumbers a property through a GbR must therefore have it registered before anything changes in the land register. This also applies to married couples, families and letting partnerships whose property has stood in the land register under a GbR since before 2024.
Table of contents
At a glance – eGbR and property
- No general obligation: A GbR does not have to register. But since 1 January 2024, anyone who buys, sells or encumbers a property through a GbR needs to register it as an eGbR first (section 47 (2) GBO, Article 229 section 21 EGBGB).
- Old entries: Entries such as “A and B in a civil-law partnership” remain valid. Before the next change in the land register, two steps are usually needed: registration in the register of partnerships and then the correction of the land register entry.
- Also on dissolution: The Federal Court of Justice requires registration even when the partners dissolve the GbR and it transfers the property to its own partners (decision of 3 July 2025, V ZB 17/24).
- Process: All partners sign the application and the notary certifies their signatures. In Berlin, the Charlottenburg Local Court makes the entry. Certification is also possible by video.
- Costs: With two partners, notary and registry court together cost around 357 euros. The correction in the land register costs a further notary fee.
- Obligations afterwards: The partners must file any changes (section 707 (3) BGB). The partnership must report its beneficial owners to the Transparency Register (section 20 GwG).
What is an eGbR?
An eGbR is a civil-law partnership that appears in the register of partnerships. It must use the suffix “eingetragene Gesellschaft bürgerlichen Rechts” or “eGbR” (section 707a (2) BGB). It is not a new legal form, and it is not a legal entity (section 705 (2), section 14 (2) BGB). The partners remain personally liable (section 721 BGB).
A GbR has at least two partners. If only one person remains, it ceases to exist (section 712a BGB). There is no minimum capital.
The register of partnerships has existed since 1 January 2024. The Act to Modernise the Law on Partnerships (MoPeG) introduced it. The abbreviation eGbR has nothing to do with the eGBR, the German electronic register of health professions.
GbR and eGbR: the differences
| GbR without registration | eGbR | |
|---|---|---|
| Register | none | register of partnerships |
| Name | free | with the suffix “eGbR” (section 707a (2) BGB) |
| Land register | no new entries for the GbR | can be entered in the land register (section 47 (2) GBO) |
| Entry in the shareholder list of a GmbH | not possible (section 40 (1) GmbHG) | possible |
| Registered office | place of management | freely chosen within Germany (section 706 BGB) |
| Liability of the partners | personal | personal (section 721 BGB) |
| Transparency Register | no report | report of the beneficial owners (section 20 GwG) |
| Changes | no filing | must be filed (section 707 (3) BGB) |
| Back to a GbR without registration | – | not possible (section 707a (4) BGB) |
For the other legal forms, see the article on choosing a legal form in our Founders+ section.
The register of partnerships in Berlin
The local court at the GbR’s registered office keeps the register of partnerships; in Berlin, this is the Charlottenburg Local Court. It is public, and anyone can view it at handelsregister.de. It shows the name, registered office and address of the GbR, the name, date of birth and place of residence of all partners and who may represent the GbR (section 707 (2) BGB).
Unless agreed otherwise, all partners represent the GbR jointly (section 720 (1) BGB). If the partners have agreed otherwise, such as sole representation, this appears in the register. This makes it easy to prove to a bank or the land registry who may act for the GbR.
Does a GbR with property have to be entered in the register of partnerships?
There is no general obligation. Registration is voluntary (section 707 (1) BGB). However, the land registry now only makes entries for a GbR if it appears in the register of partnerships (section 47 (2) GBO, Article 229 section 21 EGBGB). Anyone who wants to buy, sell or encumber a property through a GbR must therefore have it registered before anything changes in the land register. The notary can notarise the contract beforehand.
Not all joint ownership belongs to a GbR. If you and another person appear in the land register personally, for example “each as to one half”, you own the property in fractional shares (section 1008 BGB). You then do not need an eGbR. What matters is whether the land register shows the GbR itself as the owner, for example as “A and B in a civil-law partnership”.
When registration is needed
| Situation | Registration as an eGbR needed? |
|---|---|
| The GbR buys a property | yes, before the land registry enters it |
| The GbR sells or transfers a property, including to its own partners | yes |
| The GbR grants a land charge, for example for new financing | yes |
| Partners have changed and the old land register entry is out of date | the land registry can require registration (section 82 GBO) |
| The GbR holds and lets the property and nothing changes in the land register | no |
| The GbR is to become a shareholder in a GmbH | yes (section 40 (1) GmbHG) |
Obligation or obligation in your own interest?
For a GbR without registration, the step into the register is voluntary. Without registration, however, the land registry changes nothing in the land register. This is why German law calls it an Obliegenheit, an obligation in your own interest. There is one exception: if the land register of an old GbR still lists partners who no longer belong to it, the land registry can require registration (Article 229 section 21 (2) EGBGB, section 82 GBO). After registration, further obligations apply, for example the duty to file changes (section 707 (3) BGB).
No exception when the GbR is dissolved
The Federal Court of Justice decided in 2025: even if the partners dissolve a GbR and it transfers its property to them, it must first register in the register of partnerships and then appear in the land register as an eGbR (decision of 3 July 2025, V ZB 17/24).
eGbR in the land register: what applies to property from before 2024
An old entry such as “A and B in a civil-law partnership” remains effective. Before anything can change in the land register, the GbR has to take two steps. The GbR registers in the register of partnerships, and then the land registry corrects the land register entry (Article 229 section 21 EGBGB). Only then will the land registry enter a sale, a transfer or a land charge.
Step 1 register of partnerships, step 2 land register
The partners entered in the land register must approve the correction, in notarially certified form (Article 229 section 21 (3) EGBGB, section 29 GBO). The eGbR must also consent (section 22 (2) GBO). It acts through the persons who represent it according to the register. Afterwards the land register shows only the eGbR with its name, registered office and register details, no longer the individual partners. The Federal Chamber of Notaries calls this a mere correction, because the land register was not wrong before.
For the structure of the land register, see our article on the land registry.
If the partners have changed
If a partner has died or left, the land registry no longer corrects the land register as it used to. Instead, the land registry can require the GbR to be entered in the register of partnerships and then in the land register as an eGbR (Article 229 section 21 (2) EGBGB, section 82 GBO).
If only one person remains
If one of the two partners of a GbR leaves, the partnership ceases to exist. Its assets, including the property, pass to the remaining person (section 712a BGB). The GbR that has ceased to exist no longer needs an entry in the register of partnerships. The land registry corrects the land register directly in favour of the remaining person.
A GbR buys a property: the order matters
If a GbR buys, it should apply for registration in the register of partnerships before or together with the purchase agreement. The land registry only makes entries for the GbR once it is in the register of partnerships (section 47 (2) GBO). This applies to the transfer of ownership and, according to the wording of the law, already to the priority notice.
If a company buys or sells land, it must document its ownership and control structure to the notary before the notarisation (section 12 (4) GwG). Without these documents, the notary must refuse to notarise (section 10 (9) GwG).
The partnership agreement of a GbR generally requires no particular form. If it obliges the partners to acquire a specific property, however, it may have to be notarised (section 311b (1) BGB).
More on the priority notice is in the article Priority notice of conveyance, and more on the additional costs of buying in the article Property purchase costs in Berlin.
Registering as an eGbR in Berlin: the process in six steps
All partners apply to the registry court to register the GbR. The notary drafts the application, certifies the signatures and submits it electronically to the Charlottenburg Local Court. After registration, the GbR bears the suffix “eGbR”. If it owns property, the correction in the land register follows.
- Collect the details: name, registered office and address of the GbR, its purpose, details of all partners and of the representation.
- Draft: The notary drafts the application with the details required by law (section 707 (2) BGB).
- Certification: All partners sign, and the notary certifies the signatures (section 707 (4) BGB, section 12 HGB). You can do this at the office or by video.
- Submission: The notary submits the application electronically to the Charlottenburg Local Court.
- Registration: The registry court enters the GbR and publishes the entry. From now on it bears the suffix “eGbR”.
- Afterwards: For a property, the correction in the land register follows. The partnership must also report its beneficial owners to the Transparency Register.
Checklist of documents
- ID card or passport of all partners, with a passport also a registration certificate (Meldebescheinigung)
- Name of the GbR, registered office and address. The name must be clearly distinguishable from other registered businesses in the same place and must not be misleading (section 707b no. 1 BGB, sections 18, 30 HGB).
- Purpose of the GbR, for example “holding and managing the property …”
- Rules on who may represent the GbR
- For a property: land registry, land register folio and approximate market value
- Partnership agreement, if there is one
- In the event of an inheritance: certificate of inheritance or notarial will with the record of its opening
How long does registration take?
The Charlottenburg Local Court itself points out that processing times for applications vary considerably. Plan the registration early before a purchase or sale.
Can the application be made online?
Yes. The signatures on the application can be certified by video (section 707b no. 2 BGB, section 12 (1) HGB). You need a laptop or tablet, a smartphone with the notary app of the Federal Chamber of Notaries and an ID card with the online ID function and its PIN. Using the video system costs 8 euros plus VAT. If all signatures are certified in one certification note, the amount is charged only once (KV 32016 GNotKG).
The GbR must have its registered office within the notary’s official district, or a partner authorised to represent it must live there. For later changes, the residence of a person already shown in the register as a partner is also sufficient (section 10a (3) BNotO). You cannot sign the purchase agreement and land register declarations online; they require an appointment in person. More on the online procedures is on the page Online commercial register filing.
You can book an appointment online for the application for your eGbR.
What does registration as an eGbR cost?
With two partners, notary and registry court together cost around 357 euros: 157.42 euros for the notary including the electronic deed archive and 200 euros for the registry court. The Court and Notary Fees Act (GNotKG) and the Commercial Register Fees Ordinance (HRegGebV) set the fees. If the GbR owns property, the correction in the land register comes on top.
On our booking page we state around 675 euros net for the draft. This figure applies to drafting a contract and therefore covers more than the simple application for an existing GbR shown in this example.
Worked example: GbR with two partners
The example applies if all partners sign on the same day with the notary who drafted the application. Otherwise further certifications may incur a fee.
| Item | Calculation | Amount |
|---|---|---|
| Transaction value | section 105 (3) GNotKG | €45,000 |
| Drafting the application (KV 24102, 21201) | 0.5 × €155 | €77.50 |
| Certification of signatures | included in the draft | €0.00 |
| Data for the registry court in XML format (KV 22114) | 0.2 × €155 | €31.00 |
| Flat rate for postage and telecommunications (KV 32005) | maximum | €20.00 |
| VAT 19% | €24.42 | |
| Fee of the electronic deed archive | €4.50 | |
| Notary total | €157.42 | |
| Entry by the registry court (GV 1101 HRegGebV) | €150.00 | |
| Provision for retrieval (GV 6000 HRegGebV) | one third | €50.00 |
| Registry court total | €200.00 | |
| Total | €357.42 |
| Partners | Notary | Registry court | Total |
|---|---|---|---|
| 2 | €157.42 | €200.00 | €357.42 |
| 3 | €188.24 | €200.00 | €388.24 |
| 4 | €210.73 | €280.00 | €490.73 |
Since 1 June 2025 the entry by the registry court has cost 150 euros instead of 100 euros. From the fourth person onwards, each additional person costs 60 euros instead of 40 euros (GV 1102 HRegGebV). Many sources online still quote the old amounts. With video certification, the video system costs an extra 8 euros plus VAT.
Costs of the correction in the land register
The notary charges a further fee for the approval of the correction. It is based on part of the property’s value.
Costs of later changes
If a partner of an eGbR changes, only the register of partnerships records this. The land register does not change, because it only shows the eGbR. The notary uses a transaction value of 30,000 euros (section 105 (4) GNotKG). The registry court charges 90 euros for the first fact entered and 45 euros for each further one, plus one third for provision (GV 1501, 1503, 6000 HRegGebV). The Transparency Register also charges a fee of 19.80 euros a year (TrGebV).
After registration: obligations of the eGbR
With registration, the eGbR takes on lasting obligations. The partners must file changes to the name, registered office, address, representation or partners (section 707 (3) BGB). The partnership must report its beneficial owners to the Transparency Register (section 20 GwG). There is no way back to a GbR without registration (section 707a (4) BGB).
- Filing changes: The registry court can enforce the filing with a coercive fine of up to 5,000 euros (section 707b no. 2 BGB, section 14 HGB).
- Transparency Register: Registration in the register of partnerships does not replace this report. More on this in the article on the Transparency Register.
- Suffix: The GbR must appear as an “eGbR” in legal dealings, for example in contracts and on letters.
- Continuing liability: If someone leaves, that person remains liable for earlier debts that fall due within five years and are established by a court or enforced. The period begins at the latest when the register of partnerships records the departure (section 728b BGB).
Typical cases in practice
A married couple holds a flat as a GbR and wants to sell
Before the sale, the GbR must register in the register of partnerships and appear in the land register as an eGbR. The notary can coordinate the timing of the application, the approval of the correction and the purchase agreement.
The letting GbR needs a new land charge
A GbR that still appears in the land register under the old law must also register first before the land registry can enter a land charge (Article 229 section 21 (1) EGBGB). For the land charge itself, see the page Registering a land charge.
A child is to join the family GbR
With an eGbR, the partners only file the new partner with the register of partnerships. The land register remains unchanged. For the legal and tax questions of a transfer to children, see the article Transferring a house to your children.
A partner dies
Unless otherwise agreed, the deceased person leaves the partnership (section 723 (1) no. 1 BGB). With at least two remaining partners, the partnership continues. If only one remains, the GbR ceases to exist and the property passes to that person (section 712a BGB, see “If only one person remains”). If the partnership agreement contains a succession clause, the heirs take the deceased’s place (section 711 (2) BGB). The departure by death can also be filed without the heirs if there are particular obstacles to their involvement (section 707 (4) BGB). With an eGbR, the land register remains unchanged. If the GbR still appears in the land register under the old law, the heirs prove their right of inheritance with a certificate of inheritance or with a notarial will and the record of its opening (section 35 GBO).
Real estate transfer tax when partners change
If at least 90 percent of the shares in the partnership assets pass to new partners within ten years, this counts as an acquisition of land (section 1 (2a) GrEStG). Acquisitions on death do not count. Tax may also be payable if at least 90 percent of the shares are combined in one hand (section 1 (3) GrEStG). If owners contribute a property to their GbR, the tax office does not charge the tax up to the amount of their share, provided the share remains in place for ten years (section 5 GrEStG). It is best to clarify the tax consequences with your tax adviser in advance.
Practical tip: Apply for registration as soon as a sale, a purchase or a new land charge is on the horizon. Processing times at the Charlottenburg Local Court vary considerably.
Prepare the registration of your eGbR
Would you like to have your GbR entered in the register of partnerships? Book an appointment; we ask for the details we need in the booking form.
Frequently asked questions: eGbR (FAQ)
Does every GbR have to be entered in the register of partnerships?
No, registration is voluntary (section 707 (1) BGB). It becomes necessary as soon as the GbR wants something entered or changed in the land register or is to become a shareholder in a GmbH (section 47 (2) GBO, section 40 (1) GmbHG).
What is the difference between a GbR and an eGbR?
It is the same legal form. The eGbR appears in the register of partnerships, bears the suffix “eGbR” and can be entered in the land register. The partners are personally liable in both cases.
How does a GbR become an eGbR?
All partners apply to the registry court to register the existing GbR. The notary certifies the signatures and submits the application electronically. With the entry, it is an eGbR. You do not need to form a new partnership.
What does registering an eGbR cost?
With two partners, 157.42 euros for the notary including the electronic deed archive and 200 euros for the registry court, around 357 euros in total. The notary fee rises with each additional person, the registry court fee from the fourth. The correction in the land register costs an additional notary fee that depends on the value of the property.
Does an eGbR have to be entered in the Transparency Register?
Yes. Registered partnerships must report their beneficial owners (section 20 (1) GwG). Registration in the register of partnerships does not replace this.
Is an eGbR a legal entity?
No. It is a partnership with legal capacity (section 705 (2), section 14 (2) BGB). It can own property, but the partners remain personally liable (section 721 BGB).
Can I file the application online with the notary?
Yes, using the video procedure of the Federal Chamber of Notaries with the notary app and an ID card with the online ID function (section 707b no. 2 BGB, section 12 (1) HGB). You can only sign a purchase agreement for a property in person.
Is the register of partnerships public?
Yes. Anyone can view it at handelsregister.de, including the name, date of birth and place of residence of the partners (section 707b no. 2 BGB, section 9 HGB).
Does registration as an eGbR trigger real estate transfer tax?
No. The GbR remains the same partnership and the property does not change owner. Registration is therefore not an acquisition under section 1 GrEStG. This may be different if the partners transfer shares or land at the same time.
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Registering an eGbR with a notary in Berlin
With the eGbR, company law and property law meet. The application goes to the registry court, the correction to the land registry. You can find further services on the pages Notary for corporate law and Notary for real estate law in Berlin.
