Gemeinnützige Gesellschaft mit beschränkter Haftung, German non-profit limited liability company. Combining entrepreneurship, tax benefits, giving something back to society. Tried and tested structure for social enterprises.

Non-profit (Gemeinnützige), the purpose of the company is to benefit the common good. Meanwhile GmbH is "limited liability". So, the legal form of gGmbH is bound by GmbH law. Now used by hospitals, kindergartens, and museums.

A gGmbH is considered non-profit if it serves a non-commercial, charitable or religious function. Profits must not be distributed among the shareholders but must instead be put towards the company objective. All salaries must be kept in relation to work performance. If the gGmbH is disbanded or loses its non-profit status, the company assets go to a beneficiary (Begünstigter)

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