{"id":1932,"date":"2021-12-13T09:53:45","date_gmt":"2021-12-13T08:53:45","guid":{"rendered":"https:\/\/hofmannfertig.com\/hofmann-klafsky-fertig-advises-individual-person-on-sale-of-its-partnership-interest\/"},"modified":"2022-01-13T10:36:12","modified_gmt":"2022-01-13T09:36:12","slug":"hofmann-klafsky-fertig-advises-individual-person-on-sale-of-its-partnership-interest","status":"publish","type":"post","link":"https:\/\/hofmannfertig.com\/en\/hofmann-klafsky-fertig-advises-individual-person-on-sale-of-its-partnership-interest\/","title":{"rendered":"Hofmann Klafsky &#038; Fertig advises individual person on sale of its partnership interest"},"content":{"rendered":"<p>The seller was the sole member of an enterprise active in the car wash business, which was operated in the legal form of a partnership (<em>GmbH &amp; Co. KG<\/em>). The partnership was organized as a so-called unitary partnership (<em>Einheitsgesellschaft<\/em>), according to which the sole shareholder of the general partner organzied as GmbH was the GmbH &amp; Co. KG . The object of the transfer was thus the interest in the limited partnership (GmbH &amp; Co. KG) .<\/p>\n<p>Hofmann Klafsky &amp; Fertig advised the seller in connection with the sale of the interest in the partnership. In the course of the sale process, besides the drafting of the Share and Purchae Agreement (SPA) from a tax perspective we particularly worked out structural considerations regarding the transaction structure, since in addition to the settlement of the capital accounts of GmbH &amp; Co. KG, various refinancing measures were necessary in order to replace existing financing at the level of the company (overall balance sheet, <em>Gesamthandsbilanz<\/em>) and the seller (special balance sheet, <em>Sonderbilanz<\/em>). We worked together with a team of corporate lawyers, who handled the legal part of the transaction.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The seller was the sole member of an enterprise active in the car wash business, which was operated in the legal form of a partnership (GmbH &amp; Co. KG). The partnership was organized as a so-called unitary partnership (Einheitsgesellschaft), according to which the sole shareholder of the general partner organzied as GmbH was the GmbH &hellip; <a href=\"https:\/\/hofmannfertig.com\/en\/hofmann-klafsky-fertig-advises-individual-person-on-sale-of-its-partnership-interest\/\">Continued<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[100],"tags":[],"class_list":["post-1932","post","type-post","status-publish","format-standard","hentry","category-projects"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hofmann Klafsky &amp; Fertig advises individual person on sale of its partnership interest - Hofmann Klafsky &amp; Fertig<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hofmannfertig.com\/en\/hofmann-klafsky-fertig-advises-individual-person-on-sale-of-its-partnership-interest\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hofmann Klafsky &amp; Fertig advises individual person on sale of its partnership interest - Hofmann Klafsky &amp; Fertig\" \/>\n<meta property=\"og:description\" content=\"The seller was the sole member of an enterprise active in the car wash business, which was operated in the legal form of a partnership (GmbH &amp; Co. KG). The partnership was organized as a so-called unitary partnership (Einheitsgesellschaft), according to which the sole shareholder of the general partner organzied as GmbH was the GmbH &hellip; Continued\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hofmannfertig.com\/en\/hofmann-klafsky-fertig-advises-individual-person-on-sale-of-its-partnership-interest\/\" \/>\n<meta property=\"og:site_name\" content=\"Hofmann Klafsky &amp; Fertig\" \/>\n<meta property=\"article:published_time\" content=\"2021-12-13T08:53:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-01-13T09:36:12+00:00\" \/>\n<meta name=\"author\" content=\"Nadine Hofmann\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nadine Hofmann\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hofmannfertig.com\\\/en\\\/hofmann-klafsky-fertig-advises-individual-person-on-sale-of-its-partnership-interest\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hofmannfertig.com\\\/en\\\/hofmann-klafsky-fertig-advises-individual-person-on-sale-of-its-partnership-interest\\\/\"},\"author\":{\"name\":\"Nadine Hofmann\",\"@id\":\"https:\\\/\\\/hofmannfertig.com\\\/#\\\/schema\\\/person\\\/c5495201840831b0f2c2eeb0e21e2b72\"},\"headline\":\"Hofmann Klafsky &#038; 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