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The company is established by the memorandum of association. The memorandum of association determines the legal form and the object of the company. It also regulates essential rights and duties between the partners. It is therefore an important element, particularly in conflict situations. Certain contents are prescribed by law and must be set out in the memorandum of association. In addition, however, there is also scope for the partners to make further regulations, e.g. the essential legal relationships of the partners, the benefits, contributions and the liability of the partners.