Gifts inter vivos from partners of a partnership to the latter are attributed to the partners based on the respective enrichment (see also Federal Finance Court September 14, 1994 (II R 95/92)) even if the partners can only uniformly dispose of the partnership’s assets.
Tax in case of non-compensated contributions to partnerships
A contribution for corporate law reasons can be excluded if not all partners provide services to the benefit of all partners. This is always the case if contributions which are not regulated in the partnership agreement are not to be compensated by the other partners.
For more details regarding gifts related to interests in partnerships/shares in corporations see Koeniger, The German Inheritance and Gift Tax, 2017, p. 66 et seqq.