The handbook GmbH & Co. KG explains all practical legal and tax issues related to this widely used legal form. The combination of the advantages of a corporation with those of a partnership presents the advisor with challenging tasks to meet the needs of clients. Covering topics from formation to ongoing business management, as well as dissolution and liquidation, the work pairs corporate law explanations with equally important tax law clarifications, thus maintaining a necessary holistic perspective. Ongoing taxation, accounting, and restructuring are also discussed. The 23rd edition is marked by the reform of partnership law (MoPeG) coming into effect on January 1, 2024, and comprehensively presents the new legal situation. New additions include explanations regarding the option for corporate taxation (§ 1a KStG).