CCB Magazine

In our new series "How are you in form?" we ask which legal forms are the right ones for creative professionals: GbR, GmbH, gGmbH or all together? How do you organize yourself? What are the advantages of one or the other legal form? - And what is the client's perception? Today in conversation: Christof Mayer, architect and co-founder of raumlaborberlin. 
 

INTERVIEW  Boris Messing

CCB Magazine:Hello Christof. Who are you and what is raumlabor?

Christof Mayer:raumlabor has existed as a group since 1999 and emerged from common work. raumlabor's field of work is very broad, ranging from the conception and design of exhibitions to the moderation and accompaniment of planning processes to the initiation and realization of projects such as the Floating University. Besides common interests in content, trust is the most important basis of our collaboration. 

CCB Magazine:How do you organize as a group?

Christof Mayer:All partners have a background in architecture, but have developed different interests over time. Organizationally, this means that some are members of the KSK (artists' social insurance fund) as artists, while others are members of the Chamber of Architects and the associated pension fund. Against this background, a partnership company is ruled out as an organizational form. A limited liability company (GmbH) would be possible, but this is out of the question because the bureaucratic effort would be disproportionately greater. In addition to double-entry bookkeeping, profits would have to be reported and taxed, which is very difficult in raumlabor's work situation. Furthermore, all partners would have to be employed by the GmbH, for example as managing directors. This also does not meet the requirements of our flexible way of working. As a group, raumlabor does not have a legal form, so all members are individual entrepreneurs, each has their own employees or interns, but we still work very closely together, within the group, but also regularly with external partners.

As individual entrepreneurs, each of us is responsible for his or her own livelihood, on projects we usually work in teams however. When it comes to projects that go on for a longer period of time, we found a GbR

CCB Magazine:How many people are part of raumlabor?

Christof Mayer:Currently, the permanent group consists of nine partners. The group has gradually come together. In the beginning, all of them had gainful employment outside of raumlabor. For example, I was a partner in an architecture firm for a long time. I earned my living with the work there. In the meantime, raumlabor became the livelihood for all of us.  

CCB Magazine:And how do you work together?

Christof Mayer:As individual entrepreneurs, each of us is responsible for his or her own livelihood. However, we usually work on projects in teams of two or in groups. When it comes to projects that go on for a longer period of time, a GbR is founded if necessary. This is usually done on a very low-threshold basis by verbal agreement. That is why trust is essential. In a GbR, the liability lies with the partners, jointly and without limitation with their private assets. Overall, however, we try to keep the number of project-related GbRs low and act as a sole proprietor, because at a certain point this also becomes confusing. It's good that we have a tax consultant who does the tax returns for all of us. 

For most clients, it's important to know who is the contractor and who is the contact person. How this is regulated internally is irrelevant. To limit the risk, we take out liability insurance in accordance with the requirements of the projects

CCB Magazine:How do clients react to your group?

Christof Mayer:Interesting question. Occasionally there are irritations because our external image obviously suggests a different structure and form of organization. In principle, however, this has never led to problems. For most clients, it is important to know who is the contractor and who is the contact person. How this is regulated internally is irrelevant. To limit the risk, we take out liability insurance in accordance with the requirements of the projects. Some clients explicitly demand this.

CCB Magazine:Do you have a joint office?

Christof Mayer:There is a shared studio in the Atelierhaus Am Flutgraben in Treptow. In addition to the rent, costs for a common office infrastructure as well as expenses for public relations are shared. The share of these costs should be in relation to the turnover that each individual generates with projects within the group. For this purpose, we have agreed on an overhead tax (raumlaborsteuer) on the individual sales. This tax is currently four percent. The idea is that not everyone generates revenue with their work at raumlabor at any given time, and therefore common expenses should be proportional to income. As I said, I was a partner in an architecture firm for a long time. At the same time, I was part of the group and worked with raumlabor, but to a much lesser extent than others. But I also wanted to contribute to the overhead costs, but in an appropriate way. We found a good solution with the levy on sales.