The registered housing cooperative. Members hold cooperative shares (= the eG’s equity, refunded on exit) and occupy units under a permanent right of use.

Why it matters for funding: the eG is the entity precondition for KfW 134 (a natural-person member then borrows to buy cooperative shares, owner-occupied). Founding a new eG is barely supported outside Hamburg/Berlin/Leipzig and faces a shortage of specialist consultants/auditors/tax advisors — a real friction the advisor should flag, not gloss over.