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Update: The MoPeG has now been finally passed, but its entry into force has been postponed.
Shortly before the summer break, the Bundestag also passed the Act to Modernize the Law on Partnerships (MoPeG). We already reported here.
Postponement of entry into force
However, the MoPeG will now not enter into force with binding effect until 01.01.2024. It has undergone minor changes in the last few meters in deviation from the government draft. Compared with the government draft, the final version of the law contains a few substantive and otherwise mainly editorial changes. The biggest change to the MoPeG in the final stages is that it will not enter into force on January 1, 2023, as originally planned, but on January 1, 2024. This is intended to give the federal states more time to make the technical and organizational arrangements for creating the newly introduced company register for the GbR.
With the MoPeG version now adopted, time has been gained to prepare for the rules. In terms of content, nothing has changed in the assessment.