The Partnership

In addition to the companies described, of which the GmbH is by far the most commonly used form, a number of types of partnerships may be established in Austria. These include the general partnership (OG), in which the partners are personally jointly liable for all debts incurred, or the limited partnership (KG), in which only the unlimited partners are fully liable and the limited partners only up to the amount of their capital contribution.
 
For smaller firms, various special forms of civil law partnership may be employed as well as the silent partnership or the civil-code company.