While Stiftung & Co. KG and GmbH & Co. KGaA have gained significant popularity in scientific literature in recent years, the legal form alternative of a Stiftung & Co. KGaA has remained entirely overlooked. This may come as a surprise, especially since such a combination allows one to take advantage of the benefits of foundation law; on the other hand, a partnership limited by shares offers the possibility of accessing an organized capital market. In this respect, the Stiftung & Co. KGaA represents an extremely interesting legal form alternative that may not be suitable for the general public, but certainly constitutes a highly worthwhile option in specifically structured application cases. This work addresses the question of the fundamental permissibility of a Stiftung & Co. KGaA and the corporate and tax law characteristics of such a legal form combination. The study concludes with a tax burden comparison that contrasts the Stiftung & Co. KGaA with a classic KG, a Stiftung & Co. KG, and a classic KGaA.