The Borussia Dortmund Files
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The BVB Share and KGaA

KGaA: The Special Legal Structure

BVB operates as a KGaA — a partnership limited by shares, unique among major German football clubs.

The registered association retains operational control as general partner, while shareholders as limited partners have profit claims but no vote on management. Shareholder structure: 67.24 percent free float, plus strategic stakes from Evonik Industries, Signal Iduna Gruppe and Puma. The 50+1 rule is de facto irrelevant — the KGaA structure ensures the association retains control regardless.

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