ABSTRACT
Despite its name, a private limited company (GmbH), like a public limited company (AG), is technically not a Gesellschaft (company) in the narrow sense of the Civil Code (§ 705ff BGB), but a special form of Verein (association), i.e. it is a juristic person (juristische Person) or corporate body (Körperschaft). Thus, insofar as there are gaps in the relevant statute (GmbH-Gesetz (GmbHG)) the provisions in the BGB concerning incorporated associations (rechtsfähige Vereine) can be of supplementary application.1
