general partnership - abbreviated OHG - is a partnership , which operates under a joint company a commercial enterprise . The OHG as a legal form company is among the most widely used and because of their liability arrangements also most prestigious trading companies . A partnership is formed by at least two shareholders and their formation is due to a social contract that is entered into Register . If there was no other agreement, each shareholder in terms of the management is of the OHG out. The profits with respect to the capital contributions made four percent interest and the remainder is related to losses distributed to heads. In the case of loss all shareholders directly liable and jointly and their contribution out with all their personal assets .
