The idea has a promising future, the concept is well thought-out, reliable partners have been found: Do I start alone or in a team? First as a part-time job or as a franchisee? And which legal form suits my start-up project? Which leaves room for growth and at the same time offers support? The decision on the legal form has financial, tax and, of course, legal implications. Factors such as liability, capital, tax burden and flexibility of corporate relationships are decisive.