There are 4 main factors to consider, these being:

• Beteiligung: a necessary partner to bridge needed capital (Eigenkapital aufbringen muss)
• Haftung: liability is unlimited
• Mitarbeit & Kontrolle: "Geschäftinhaber" is responsible for the "Geschäftsführung". If management needs another person he/she may opt to have an agent "Bevollmächtigte". bzw Prokuristin
• Firmenbezeichnung: the Person may choose to be "in das Firmenbuch eingetragen" or not. e´.U.=Eingetragener UnternehmerIn. (An EinzelunternehmerIn must be entered into the Firmenbuch if Umsatz surpasses €400.000 for two consecutive years or €600.000 in one year.

This Unternehmensform allows for mehrere Unternehmer to work together in managing and sharing of full liability with personal assets. If a partner leaves the company, he or she is responsible for up to 5 years to remain liable for company losses.