{"id":486,"date":"2022-10-27T13:02:36","date_gmt":"2022-10-27T11:02:36","guid":{"rendered":"https:\/\/freudenberg-law-24.advomatic-dev.de\/allgemein\/umwandlung-einer-gmbh-co-kg-in-eine-gmbh\/"},"modified":"2025-01-24T15:43:14","modified_gmt":"2025-01-24T14:43:14","slug":"umwandlung-einer-gmbh-co-kg-in-eine-gmbh","status":"publish","type":"post","link":"https:\/\/freudenberg-law-24.advomatic-dev.de\/en\/rechtsbeitraege\/umwandlung-einer-gmbh-co-kg-in-eine-gmbh\/","title":{"rendered":"Umwandlung einer GmbH &amp; Co. KG in eine GmbH"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":410,"menu_order":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[11,12],"class_list":["post-486","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rechtsbeitraege","tag-dr-rainer-freudenberg-ll-m","tag-gesellschaftsrecht"],"acf":{"header_address.Content":"","header_opening_hours.Content":"","header_phone_number.Content":"","001_page_meta.page_image4.Id":null,"001_page_meta.page_image10.Id":null,"001_page_meta.page_image9.Id":null,"001_page_meta.page_image8.Id":null,"001_page_meta.page_image7.Id":null,"001_page_meta.page_image6.Id":null,"001_page_meta.page_image5.Id":null,"001_page_meta.page_image3.Id":null,"001_page_meta.page_image2.Id":null,"001_page_meta.page_image1.Id":null,"0001_website_meta.site_logo.Id":366,"galleries_enabled.Value":"true","multi_language_maps_enabled.Value":"false","001_page_meta.featured_image_mobile.Id":410,"001_page_meta.featured_image.Id":411,"001_page_meta.content_image_3.Id":null,"001_page_meta.content_image_2.Id":null,"001_page_meta.content_image_1.Id":null,"parent_entity.Value":"Gesellschaftsrecht","type_entity.Value":"rechtsbeitraege","02_hero_content.hero_image3.Id":null,"02_hero_content.image_hero_content3.Id":null,"02_hero_content.image_hero_content2.Id":null,"02_hero_content.image_hero_content1.Id":null,"heading_hero_benefit3.Content":"","heading_hero_benefit2.Content":"","heading_hero_benefit1.Content":"","heading_hero_slider.Content":"","02_hero_content.hero_image8.Id":null,"02_hero_content.hero_image7.Id":null,"02_hero_content.hero_image6.Id":null,"02_hero_content.hero_image5.Id":null,"02_hero_content.hero_image4.Id":null,"top_heading_hero.Content":"Freudenberg Law - Ihr zuverl\u00e4ssiger Partner im Wirtschaftsrecht","02_hero_content.hero_image2.Id":null,"02_hero_content.hero_image1.Id":null,"hero_content_form_benefit2.Content":"","hero_content_form_benefit1.Content":"","hero_content_form_benefit3.Content":"","hero_content_form.Value":"","hero_gallery_enabled.Value":"false","main_heading_hero_cta.Value":"\/kontakt","main_heading_hero_cta.Attribute":"Kontakt","sub_heading_hero.Content":"Aktueller Rechtsbeitrag im Gesellschaftsrecht","main_heading_hero.Content":"Umwandlung einer GmbH & Co. KG in eine GmbH","subheading_contact_form.Content":"Ihre Kanzlei Freudenberg Law. Immer f&uuml;r Sie da","contact_area_contact_form_phone_text.Content":"","contact_area_contact_form_name_text.Content":"","contact_area_contact_form_message_text.Content":"","contact_area_contact_form_mail_text.Content":"","contact_area_contact_form_button_text.Content":"","contact_form.Value":"1","contact_address.Content":"<div>Neue Mainzer Str. 6-10<\/div>\n<div>60311 Frankfurt am Main<\/div>","opening_hours.Content":"Mo - Fr: 09:00 - 17:00 Uhr","map.Value":"","heading_contact_form.Content":"Kontakt","telephone.Value":"tel:\/\/+49695050604755","e-mail.Value":"mailto:rf@freudenberg-law.com","e-mail.Attribute":"rf@freudenberg-law.com","calendly_enabled.Value":"false","contact_image_enabled.Value":"","contact_maps_enabled.Value":"","calendly_url.Value":"","calendly_url.Attribute":"","online_form_name.Content":"","online_form_source.Value":"","testimonial3_customer.Content":"","04_social_proof.testimonial1_image.Id":null,"04_social_proof.testimonial2_image.Id":null,"04_social_proof.testimonial3_image.Id":null,"04_social_proof.google_places_review_image.Id":null,"04_social_proof.social_proof_background_image.Id":null,"heading_social_proof.Content":"","google_places_id2.Value":"","google_places_id.Value":"","testimonial1_customer.Content":"","testimonial1_text.Content":"","testimonial2_customer.Content":"","testimonial3_text.Content":"","testimonial2_text.Content":"","custom_reviews_enabled.Value":"","anwalt_de_widgetcode.Value":"","anwalt_de_enabled.Value":"","google_places_enabled.Value":"","google_places_reviews_enabled2.Value":"","google_places_reviews_enabled.Value":"","google_places_review_url2.Value":"","subheading_social_proof.Content":"","google_places_review_url.Value":"","social_proof_enabled.Value":"true","social_proof_disclaimer.Content":"","benefit_1_text.Content":"","05a_benefit_area.benefit_3_image.Id":null,"05a_benefit_area.benefit_2_image.Id":null,"05a_benefit_area.benefit_1_image.Id":null,"05a_benefit_area_enabled.Value":"true","benefit_heading_enabled.value":"false","benefit_heading.Content":"","benefit_3_text.Content":"","benefit_3_heading.Content":"","benefit_3_icon.Id":"","benefit_2_text.Content":"","benefit_2_heading.Content":"","benefit_2_icon.Id":"","benefit_1_icon.Id":"","benefit_1_heading.Content":"","benefit_1_widgetcode.Content":"","benefit_2_widgetcode.Content":"","benefit_3_widgetcode.Content":"","intro_heading.Content":"Die Idee zur Umwandlung","intro_text.Content":"Die GmbH &amp; Co. KG ist besonders in der mittelst\u00e4ndischen Wirtschaft eine beliebte Rechtsform. Da die GmbH &amp; Co. KG aus zwei Gesellschaften besteht, n\u00e4mlich der unternehmenstragenden KG sowie der Komplement\u00e4r-GmbH, ist der administrative und buchhalterische Aufwand gr\u00f6\u00dfer als bei Verwendung einer einheitlichen GmbH, sodass\u00a0<strong>Vereinfachungsgr\u00fcnde<\/strong>\u00a0f\u00fcr die Umwandlung sprechen k\u00f6nnen.\r\n\r\nDaneben k\u00f6nnen\u00a0<strong>steuerliche Motive<\/strong>, z.B. hinsichtlich der Einbehaltung von Gewinnen, relevant sein.","intro_gallery_enabled.Value":"false","05a_content_intro_enabled.Value":"true","overview_heading.Content":"","overview_text.Content":"","overview_cta_lead_in.Content":"","overview_cta.Attribute":"","overview_cta.Value":"","05b_content_overview_enabled.Value":"true","detail_heading_opt2.Content":"Formwechsel","05c_content_detail.image_product5.Id":null,"detail_text_opt2.Content":"<strong>a. Grundprinzip<\/strong>\r\n\r\nDas Umwandlungsgesetz (UmwG) er\u00f6ffnet Gesellschaften die M\u00f6glichkeit eines\u00a0<strong>identit\u00e4tswahrenden Rechtsformwechsels<\/strong>. Sprichw\u00f6rtlich wird hierbei nur das Rechtskleid der Gesellschaft gewechselt. Die\u00a0<strong>Verm\u00f6gensgegenst\u00e4nde der Gesellschaft m\u00fcssen nicht gesondert \u00fcbertragen<\/strong>\u00a0werden.\r\n\r\n<strong>Vorteilhaft<\/strong>\u00a0ist, dass ein Formwechsel\u00a0<strong>keine Grunderwerbsteuer<\/strong>\u00a0ausl\u00f6st.\u00a0<strong>Nachteilig<\/strong>\u00a0ist, dass das\u00a0<strong>Verfahren nach dem UmwG einen relativen hohen Aufwand verursacht\u00a0<\/strong>und infolge der Umwandlung der KG in eine GmbH die\u00a0<strong>Komplement\u00e4r-GmbH ohne Funktion \u00fcbrig<\/strong>\u00a0bleibt.\r\n\r\n<strong>b. Verfahren<\/strong>\r\n\r\nDie Gesellschafter der GmbH &amp; Co. KG haben einen\u00a0<strong>notariell zu beurkundenden Umwandlungsbeschluss<\/strong>\u00a0zu fassen, der bestimmte gesetzliche Anforderungen erf\u00fcllen muss (vgl. \u00a7 194 Abs. 1 UmwG). Der Beschluss bedarf grunds\u00e4tzlich der Zustimmung s\u00e4mtlicher Gesellschafter. Sieht der Gesellschaftsvertrag eine Mehrheitsentscheidung vor, so muss die Mehrheit mindestens 75% der abgegebenen Stimmen betragen. Sofern ein\u00a0<strong>Betriebsrat<\/strong>\u00a0besteht, ist der Entwurf des Umwandlungsbeschlusses sp\u00e4testens einen Monat vor der Beschlussfassung dem Betriebsrat zuzuleiten.\r\n\r\nEin\u00a0<strong>Abfindungsangebot<\/strong>, das grunds\u00e4tzlich der Umwandlung widersprechenden Gesellschaftern anzubieten ist, ist dann entbehrlich, wenn der Umwandlungsbeschluss zu seiner Wirksamkeit der Zustimmung durch s\u00e4mtliche Gesellschafter bedarf. Ein Abfindungsangebot ist auch dann nicht erforderlich, wenn alle Gesellschafter hierauf in notariell beurkundeter Form\u00a0<strong>verzichten<\/strong>.\r\n\r\nDer grunds\u00e4tzlich zu erstattende\u00a0<strong>Umwandlungsbericht<\/strong>\u00a0ist dann nicht erforderlich, wenn alle Gesellschafter der formwechselnden Gesellschaft zur Gesch\u00e4ftsf\u00fchrung berechtigt sind. Im \u00dcbrigen ist die Erstattung eines Umwandlungsberichts entbehrlich, wenn s\u00e4mtliche Gesellschafter hierauf in notariell beurkundeter Form\u00a0<strong>verzichten<\/strong>.\r\n\r\nDa der Formwechsel eine\u00a0<strong>Sachgr\u00fcndung<\/strong>\u00a0darstellt, sind die Vorschriften des GmbH-Gesetzes \u00fcber Sachgr\u00fcndungen einzuhalten, so ist z.B. ein Sachgr\u00fcndungsbericht zu erstellen.\r\n\r\nDer Formwechsel ist\u00a0<strong>beim Handelsregister anzumelden<\/strong>. Der Formwechsel wird sodann\u00a0<strong>mit Eintragung im Handelsregister wirksam<\/strong>.\r\n\r\nEin\u00a0<strong>Betriebs\u00fcbergang<\/strong>\u00a0gem. \u00a7 613a BGB findet nicht statt.","detail_call_to_action_enabled.Value":"false","detail_slider_enabled.Value":"false","detail_heading.Content":"Verschiedene Methoden zur Umwandlung","detail_text.Content":"Es gibt\u00a0<strong>verschiedene Methoden<\/strong>, um eine GmbH &amp; Co. KG in eine GmbH umzuwandeln, wobei in der Praxis zwei Methoden vorherrschen:\r\n<ul>\r\n \t<li>die\u00a0<strong>erweiterte\u00a0<\/strong><strong>Anwachsung<\/strong>\u00a0d\u00fcrfte h\u00e4ufig die schnellste und kosteng\u00fcnstigste Umwandlungsmethode darstellen (dazu unter 3.); und<\/li>\r\n \t<li>ein\u00a0<strong>Formwechsel\u00a0<\/strong>nach dem Umwandlungsgesetz kommt vor allem dann in Betracht, wenn die GmbH &amp; Co. KG Grundst\u00fccke besitzt (dazu unter 4.)<\/li>\r\n<\/ul>","detail_cta_lead_in.Content":"Wir begleiten Ihre w\u00e4hrend der Umwandlung, damit Sie Ihr Unternehmen rechtssicher und risikolos weiterf\u00fchren k\u00f6nnen.","detail_cta.Attribute":"Kontakt","detail_cta.Value":"\/kontakt","detail_heading_opt1.Content":"Erweiterte Anwachsung","detail_text_opt1.Content":"<strong>a. Grundprinzip<\/strong>\r\n\r\nBeim Anwachsungsmodell treten die Kommanditisten ihre KG-Anteile an die GmbH ab, sodass die GmbH einzige Gesellschafterin der KG wird und das Gesellschaftsverm\u00f6gen der KG somit der GmbH anw\u00e4chst. Das Anwachsungsmodell beruht auf dem Grundsatz, dass es<strong>\u00a0keine KG mit nur einem Gesellschafter<\/strong>\u00a0gibt und\u00a0<strong>das Gesellschaftsverm\u00f6gen ohne Liquidation dem einzig verbleibendem Gesellschafter\u00a0<\/strong>(d.h. der GmbH)\u00a0<strong>im Wege der Gesamtrechtsnachfolge anw\u00e4chst<\/strong>\u00a0(vgl. \u00a7 738 Abs. 1 Satz 1 BGB mit \u00a7\u00a7 105 Abs. 3, 161 Abs. 2 HGB).\r\n\r\nDie Verm\u00f6gens\u00fcbertragung durch\u00a0<strong>Gesamtrechtsnachfolge<\/strong>\u00a0hat den Vorteil, dass das gesamte\u00a0<strong>Gesellschaftsverm\u00f6gen ohne weitere \u00dcbertragungsakte automatisch auf die GmbH \u00fcbergeht<\/strong>. Insbesondere bedarf es f\u00fcr die \u00dcbertragung von Vertr\u00e4gen und Verbindlichkeiten nicht der Zustimmung von Vertragspartnern bzw. Gl\u00e4ubigern.\r\n\r\n<strong>Grundst\u00fccke<\/strong>\u00a0werden ohne Auflassung \u00fcbertragen, jedoch ist das Grundbuch zu berichtigen und in der Regel f\u00e4llt\u00a0<strong>Grunderwerbsteuer<\/strong>\u00a0an.\r\n\r\nEin\u00a0<strong>weiterer Vorteil<\/strong>\u00a0der erweiterten Anwachsung wird darin gesehen, dass im KG-Verm\u00f6gen vorhandene stille Reserven durch\u00a0<strong>handelsbilanzielle Aufstockung der Buchwerte<\/strong>\u00a0offen ausgewiesen werden k\u00f6nnen.\r\n\r\n<strong>b. Steuern<\/strong>\r\n\r\nDamit die Einbringung\u00a0<strong>ertragsteuerlich neutral<\/strong>\u00a0ist, muss die Einbringung der KG-Anteile gegen Gew\u00e4hrung von Gesellschaftsanteilen an der GmbH erfolgen (vgl. \u00a7 20 UmwStG). Hierzu wird bei der GmbH eine notariell zu beurkundende\u00a0<strong>Sachkapitalerh\u00f6hung<\/strong>\u00a0durchgef\u00fchrt, wobei die ihre KG-Anteile einbringenden Gesellschafter die neuen Gesch\u00e4ftsanteile \u00fcbernehmen (hierin besteht der Unterschied zur \"einfachen Anwachsung\", bei der eine ertragsteuerneutrale Einbringung nicht gew\u00e4hrleistet werden kann). Aus Vorsichtsgr\u00fcnden empfiehlt es sich, das Vorgehen zun\u00e4chst mit der Finanzverwaltung im Rahmen einer\u00a0<strong>verbindlichen Auskunft<\/strong>\u00a0abzustimmen.\r\n\r\n<strong>c. Kosten<\/strong>\r\n\r\nDie Sachkapitalerh\u00f6hung, \u00dcbernahmeerkl\u00e4rungen und Abtretungsvereinbarungen k\u00f6nnen in einer einheitlichen notariellen Urkunde zusammengefasst werden.\u00a0<strong>Um Kosten zu sparen<\/strong>, k\u00f6nnen die Ma\u00dfnahmen jedoch auch einzeln vorgenommen werden, da die \u00dcbernahmeerkl\u00e4rungen lediglich notariell beglaubigt werden m\u00fcssen und die Abtretungsvereinbarungen privatschriftlich erfolgen k\u00f6nnen.\r\n\r\n<strong>d. Betriebs\u00fcbergang<\/strong>\r\n\r\nHinsichtlich eines Betriebs\u00fcbergangs gem. \u00a7 613a BGB hat das BAG entschieden (Urteil vom 21. 2. 2008 \u2013 8 AZR 157\/07): Er\u00adlischt der bis\u00adhe\u00adri\u00adge Be\u00adtriebs\u00adin\u00adha\u00adber (also die KG) und tritt der neue Ar\u00adbeit\u00adge\u00adber (also die GmbH) durch ge\u00adsell\u00adschafts\u00adrecht\u00adli\u00adche Ge\u00adsamt\u00adrechts\u00adnach\u00adfol\u00adge in die Ar\u00adbeits\u00adverh\u00e4lt\u00adnis\u00adse ein, so be\u00adsteht\u00a0<strong>kein Wi\u00adder\u00adspruchs\u00adrecht der Ar\u00adbeit\u00adneh\u00admer nach \u00a7 613a Abs. 6 BGB<\/strong>, da das Ar\u00adbeits\u00adverh\u00e4lt\u00adnis mit dem bis\u00adhe\u00adri\u00adgen er\u00adlo\u00adsche\u00adnen Ar\u00adbeit\u00adge\u00adber nicht fort\u00adge\u00adsetzt wer\u00adden kann.","detail_cta_lead_in_opt1.Content":"NO_SHOW","detail_cta_opt1.Attribute":"NO_SHOW","detail_cta_opt1.Value":"NO_SHOW","05c_content_detail.image_person_slider3.Id":null,"05c_content_detail_enabled.Value":"true","detail_cta_lead_in_opt2.Content":"Ich berate Sie gerne, wenn Sie Ihre GmbH & Co. KG in eine GmbH umwandeln m\u00f6chten. ","detail_cta_opt2.Attribute":"NO_SHOW","detail_cta_opt2.Value":"NO_SHOW","detail_heading_opt3.Content":"NO_SHOW","detail_text_opt3.Content":"NO_SHOW","detail_cta_lead_in_opt3.Content":"NO_SHOW","05c_content_detail.image_product1.Id":null,"detail_cta_opt3.Attribute":"NO_SHOW","05c_content_detail.image_product2.Id":null,"detail_cta_opt3.Value":"NO_SHOW","05c_content_detail.image_product3.Id":null,"detail_heading_opt4.Content":"NO_SHOW","05c_content_detail.image_product4.Id":null,"detail_cta_opt6.Attribute":"NO_SHOW","detail_cta_lead_in_opt4.Content":"NO_SHOW","detail_cta_opt4.Attribute":"NO_SHOW","05c_content_detail.image_product6.Id":null,"05c_content_detail.image_product7.Id":null,"detail_cta_opt4.Value":"NO_SHOW","05c_content_detail.image_product8.Id":null,"05c_content_detail.image_product9.Id":null,"detail_heading_opt5.Content":"NO_SHOW","detail_text_opt5.Content":"NO_SHOW","detail_cta_lead_in_opt5.Content":"NO_SHOW","detail_cta_opt5.Attribute":"NO_SHOW","detail_cta_opt5.Value":"NO_SHOW","detail_heading_opt6.Content":"NO_SHOW","detail_text_opt6.Content":"NO_SHOW","detail_cta_opt6.Value":"NO_SHOW","detail_text_opt4.Content":"NO_SHOW","05c_content_detail.image_staff_1.Id":null,"05c_content_detail.image_staff_2.Id":null,"05c_content_detail.image_staff_3.Id":null,"05c_content_detail.image_staff_4.Id":null,"05c_content_detail.image_staff_5.Id":null,"05c_content_detail.image_staff_6.Id":null,"05c_content_detail.image_person_slider1.Id":null,"05c_content_detail.image_office.Id":null,"detail_cta_lead_in_opt6.Content":"NO_SHOW","05c_content_detail.image_person_slider4.Id":null,"05c_content_detail.image_person.Id":null,"05c_content_detail.image_person_slider2.Id":null,"competence_heading.Content":"","competence_text.Content":"","competence_cta_lead_in.Content":"","competence_cta.Attribute":"","competence_cta.Value":"","05d_content_competence_enabled.Value":"true","05d_content_competence.competence_image1.Id":null,"05d_content_competence.competence_image2.Id":null,"services_heading.Content":"","services_text.Content":"","services_cta_lead_in.Content":"","services_cta.Attribute":"","services_cta.Value":"","05e_content_services_enabled.Value":"true","faq_heading.Content":"","question2.Content":"","question3.Content":"","question4.Content":"","question5.Content":"","question6.Content":"","question7.Content":"","question8.Content":"","question9.Content":"","question10.Content":"","question1.Content":"","answer10.Content":"","answer3.Content":"","answer4.Content":"","answer5.Content":"","answer6.Content":"","answer7.Content":"","answer8.Content":"","answer9.Content":"","answer1.Content":"","answer2.Content":"","05f_questions_and_answers_enabled.Value":"true","seoarea1heading.Content":"","seoarea1text.Content":"","seoarea2heading.Content":"","seoarea2text.Content":"","seoarea3heading.Content":"","seoarea3text.Content":"","seoarea4heading.Content":"","seoarea4text.Content":"","05g_seoarea_enabled.Value":"true","06_gallery_related1.gallery_related.TypeEntityName":"rechtsgebiete","06_gallery_related1.gallery_related.SubHeading":"","06_gallery_related1.gallery_related.Heading":"Rechtsgebiet","06_gallery_related1.background_image.Id":353,"06_gallery_related1.gallery_related.ButtonCtaText":"Kontakt","06_gallery_related1.gallery_related.ButtonCtaUrl":"\/kanzlei\/kontakt","gallery_related1_filterable_tabs_enabled.Value":"false","06_gallery_related1_enabled.Value":"true","06_gallery_related2.gallery_related.TypeEntityName":"rechtsbeitraege","06_gallery_related2.gallery_related.SubHeading":"Weitere Rechtsbeitr\u00e4ge im Rechtsgebiet","06_gallery_related2.gallery_related.Heading":"Rechtsbeitr\u00e4ge","06_gallery_related2.background_image.Id":353,"06_gallery_related2.gallery_related.ButtonCtaText":"","06_gallery_related2.gallery_related.ButtonCtaUrl":"","06_gallery_related2_enabled.Value":"false","06_gallery_related3.gallery_related.TypeEntityName":"dienstleistungen","06_gallery_related3.gallery_related.SubHeading":"Passende Dienstleistungen","06_gallery_related3.background_image.Id":353,"06_gallery_related3.gallery_related.ButtonCtaText":"","06_gallery_related3.gallery_related.ButtonCtaUrl":"","06_gallery_related3.gallery_related.Heading":"Dienstleistungen","06_gallery_related3_enabled.Value":"false","06_gallery_related4.gallery_related.EnityId":"","06_gallery_related4.gallery_related.SubHeading":"","06_gallery_related4.gallery_related.Heading":"","06_gallery_related4.background_image.Id":null,"06_gallery_related4.gallery_related.ButtonCtaText":"","06_gallery_related4.gallery_related.ButtonCtaUrl":"","06_gallery_related4_enabled.Value":"","06_gallery_related5.gallery_related.EnityId":"","06_gallery_related5.gallery_related.SubHeading":"","06_gallery_related5.gallery_related.Heading":"","06_gallery_related5.background_image.Id":null,"06_gallery_related5.gallery_related.ButtonCtaText":"","06_gallery_related5.gallery_related.ButtonCtaUrl":"","06_gallery_related5_enabled.Value":"","instagram_feed.Content":"","toc_heading.Content":"true","heading_call_to_action.Content":"Jetzt Anfrage stellen","subheading_call_to_action.Content":"Wir beraten Sie gerne umfassend und pers\u00f6nlich bei Ihrem Anliegen.","cta_call_to_action.Attribute":"Kontakt","cta_call_to_action.Value":"\/kontakt","call_to_action_video_enabled.Value":"","video_call_to_action_youtube_url.Value":"https:\/\/www.youtube.com\/watch?v=","video_call_to_action_youtube_url2.Value":"","06a_home_call_to_action.image_call_to_action.Id":354,"06a_home_call_to_action_enabled.Value":"false","benefit1_call_to_action.Content":"true","benefit2_call_to_action.Content":"true","benefit3_call_to_action.Content":"true","benefit4_call_to_action.Content":"true","footer_contact_address.Content":"<div>Neue Mainzer Str. 6-10<\/div>\n<div>60311 Frankfurt am Main<\/div>","footer_e-mail.Value":"mailto:rf@freudenberg-law.com","footer_calendly_url.Value":"","footer_contact_form_from_email.Attribute":"OMmatic","linkedin.Value":"https:\/\/www.linkedin.com\/in\/dr-rainer-freudenberg-ll-m-b51175164\/","linkedin_enabled.Value":"true","instagram_enabled.Value":"","whatsapp_enabled.Value":"false","whatsapp_number.Value":"https:\/\/wa.me\/","06_gallery_footer1.gallery_related.TypeEntityName":"rechtsgebiete","06_gallery_footer1.gallery_related.Heading":"Rechtsgebiete","06_gallery_footer2.gallery_related.TypeEntityName":"dienstleistungen","footer_subheading_contact_form.Content":"Ihre Kanzlei Freudenberg Law. Immer f&uuml;r Sie da","instagram_url.Value":"","footer_e-mail.Attribute":"rf@freudenberg-law.com","footer_telephone.Attribute":"+49 69 5050604755","footer_telephone.Value":"tel:\/\/+49695050604755","footer_opening_hours.Content":"Mo - Fr: 09:00 - 17:00 Uhr","footer_contact_form_enabled.Value":"true","footer_heading_contact_form.Content":"Kontakt","footer_contact_form_name_text.Content":"Ihr Name","footer_contact_form_message_text.Content":"Ihre Nachricht","footer_contact_form_mail_text.Content":"ihre@email.com","footer_contact_form_heading.Content":"<div>Kontakt<\/div>","footer_contact_form_button_text.Content":"Absenden","footer_contact_form_phone_text.Content":"Telefonnummer","06_gallery_footer3.gallery_related.TypeEntityName":"rechtsanwaelte","07_footer.fachanwalt_de_logo.Id":null,"07_footer.juraforum_de_logo.Id":null,"07_footer.experten_branchenbuch_de_logo.Id":null,"footer_opening_hours_heading.Content":"<div>&Ouml;ffnungszeiten<\/div>","footer_contact_form_mailto.Value":"rf@freudenberg-law.com","footer_contact_form_subject.Content":"Nachricht von der Webseite freudenberg-law.com","footer_contact_form_bcc.Value":"marcel.zirkel@ommatic.de","footer_contact_form.Value":"1","footer_contact_form_posturl.Value":"https:\/\/eomsyd75moq1mt3.m.pipedream.net","experten_branchenbuch_de_url.Value":"","juraforum_de_url.Value":"","fachanwalt_de_url.Value":"","07_footer.background_image.Id":349,"footer_contact_form_from_email.Value":"marketing@ommatic.de","06_gallery_footer3.gallery_related.Heading":"Rechtsanw\u00e4lte","06_gallery_footer2.gallery_related.Heading":"Dienstleistungen","footer_address_heading.Content":"<div>Adresse<\/div>","emergency_number_heading.Content":"<div>Jederzeit f&uuml;r Sie erreichbar<\/div>","emergency_number.Attribute":"+49 69 5050604755","emergency_number.Value":"tel:\/\/+49 69 50 50 60 4755","facebook.Value":"","facebook_enabled.Value":"false","einbock_eintraege_enabled.Value":"","instagram_url.Attribute":"instagram_url"},"_links":{"self":[{"href":"https:\/\/freudenberg-law-24.advomatic-dev.de\/en\/wp-json\/wp\/v2\/posts\/486","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/freudenberg-law-24.advomatic-dev.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/freudenberg-law-24.advomatic-dev.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/freudenberg-law-24.advomatic-dev.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/freudenberg-law-24.advomatic-dev.de\/en\/wp-json\/wp\/v2\/comments?post=486"}],"version-history":[{"count":0,"href":"https:\/\/freudenberg-law-24.advomatic-dev.de\/en\/wp-json\/wp\/v2\/posts\/486\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/freudenberg-law-24.advomatic-dev.de\/en\/wp-json\/wp\/v2\/media\/410"}],"wp:attachment":[{"href":"https:\/\/freudenberg-law-24.advomatic-dev.de\/en\/wp-json\/wp\/v2\/media?parent=486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/freudenberg-law-24.advomatic-dev.de\/en\/wp-json\/wp\/v2\/categories?post=486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/freudenberg-law-24.advomatic-dev.de\/en\/wp-json\/wp\/v2\/tags?post=486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}