The CoKG is the best corporate form for differentiating between private investors and non-profit management

If one combines the components "investors from the free private sector, who are not to act in management" and "management actor, who is to act in a non-profit manner", a CoKG with conventional limited partners and a general partner, who is a subsidiary of a non-profit foundation, offers itself as a suitable corporate form.

The general partner is a GmbH (limited liability company) with only 2 persons, as it has only one function: to award contracts for planning, construction and operation of the Frankfurt bridges to its non-profit gGmbH sister companies, which vary in size depending on the project phase. The GmbH acting as general partner may not itself be a non-profit, as it must act in the economic interest of the limited partners and this would counteract its non-profit status.