The Gesetz zur Modernisierung des Personengesellschaftsrechts (MoPeG) has applied since 2024-01-01. For Baugruppen the load-bearing change is the registry.
- Rechtsfähige GbR (§ 705 Abs. 2 BGB) owns its assets itself (§ 713 BGB) — no more Gesamthand booking of every partner in the Grundbuch.
- Grundbuch gate: “Für eine Gesellschaft bürgerlichen Rechts soll ein Recht nur eingetragen werden, wenn sie im Gesellschaftsregister eingetragen ist” (§ 47 Abs. 2 GBO). Buying land, taking a Grundschuld, or receiving an Erbbaurecht therefore requires an eGbR first.
- Registration: all partners file with the Amtsgericht (§ 707 BGB), notarised (§ 29 GBO analog); name must carry “eGbR” (§ 707a BGB). Once registered, the GbR can only be removed by formal Löschung — the register is public and lists all partners.
- Legacy GbRs: a GbR already in the Grundbuch before 2024 cannot change or dispose of that entry until it is registered (Art. 229 § 21 EGBGB).
- Grunderwerbsteuer: § 24 GrEStG keeps treating rechtsfähige Personengesellschaften as Gesamthand so §§ 5–6 GrEStG reliefs (partner ↔ GbR transfers proportional to the share) survive; § 23 Abs. 27 GrEStG ties this to the version “bis zum 31. Dezember 2026”. Open question (not a fact): whether the Bund extends or replaces the rule for 2027 — plan the GbR → WEG/eG transfer before year-end 2026 if it relies on § 5/§ 6.
- Consequences for Baugruppen: the Planungs-GbR must register before bidding on municipal land or signing the Kaufvertrag; every partner change means a register filing; the public partner list ends anonymity of the “Interessentengruppe”.
Related
- gbr-baugemeinschaft — the entity this rule bites
- grunderwerbsteuer-baugemeinschaft — the § 5/§ 6 GrEStG reliefs that depend on Gesamthand treatment
- weg-baugruppe — the usual exit from the eGbR (Teilung by the GbR as owner, § 8 WEG)
- eg-cooperative — the alternative exit for rental groups
- konzeptvergabe, erbbaurecht — land routes that need a registered entity
- saxony-frl-familienwohnen — names the “eingetragene GbR” as eligible recipient
Programme map
Which money this form actually reaches. Terms live in the linked programme notes.
- Funding consequence: no eGbR entry → no Grundbuch entry → no Grundschuld → no disbursement. Every Förderdarlehen secured on the site therefore waits on the Gesellschaftsregister, which is why groups should file months before the notary date. Lines that name a GbR as recipient and so depend on this: saxony-frl-familienwohnen Ziffer III Nr. 2 (eingetragene GbR), hessen-darlehen-gemeinschaftliches-wohnen, brandenburg-ilb-wohneigentum, brandenburg-ilb-wohneigentum-innenstaedte-anschubfinanzierung, nrw-gruppenwohnungen; land routes hamburg-agentur-fuer-baugemeinschaften, berlin-konzeptverfahren-erbbaurecht, konzeptvergabe, erbbaurecht.