Asked about forming, incorporating, or registering a company in Germany.
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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This Guide is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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Körperschaftsteuer (corporate income tax) rate
15%
Solidaritätszuschlag (solidarity surcharge) rate
5.5%
Gewerbesteuer (trade tax) approximate rate
~14%
Effective combined corporate tax rate (Körperschaftsteuer + Solidaritätszuschlag + Gewerbesteuer)
~30%
GmbH minimum share capital
€25,000
GmbH minimum paid-up capital at formation
€12,500 (50% of €25,000)
UG minimum share capital
€1§5a GmbHG
UG minimum paid-up capital at formation
100% of stated capital§5a GmbHG
AG minimum share capital
€50,000AktG
AG minimum paid-up capital at formation
25% (€12,500)AktG
UG profit retention reserve requirement
25% of annual net profit must be retained until €25,000 accumulated§5a Abs. 3 GmbHG
UG conversion threshold to GmbH
€25,000 accumulated reserves§5a Abs. 3 GmbHG
Handelsregister fee (cash contributions)
€225
Handelsregister fee (in-kind contributions)
€360
Gewerbeanmeldung (trade registration) fee
€15--€65 (municipality-dependent)§14 GewO
Notary fee — GmbH Musterprotokoll
€115--€300GNotKG
Notary fee — GmbH custom Satzung
€470--€1,500GNotKG
Notary fee — UG Musterprotokoll
€60--€150GNotKG
Notary fee — UG custom Satzung
€300--€800GNotKG
Total formation cost (GmbH, excluding share capital)
€1,300--€3,600
Total formation cost (UG, excluding share capital)
€800--€2,800
IHK membership annual fee
€150--€500/year (minimum assessment)
Berufsgenossenschaft annual fee
From €100/year§192 SGB VII
Steuerberater annual cost
€2,000--€10,000/year
Bundesanzeiger financial statement publication cost
€50--€200
Handelsregister change filing fee
€90--€180 per entry
Jahresabschluss (annual financial statements) deadline — standard
Within 6 months of year-end
Jahresabschluss (annual financial statements) deadline — small GmbH
Within 11 months of year-end
Offenlegung (disclosure/publication) deadline
Within 12 months of year-end
Körperschaftsteuererklärung (corporate tax return) standard deadline
31 July of following year
Körperschaftsteuererklärung (corporate tax return) extended deadline (with Steuerberater)
Extended to February (of the year after the following year)
Gewerbesteuererklärung (trade tax return) deadline
31 July of following year
Transparenzregister update deadline after beneficial ownership change
Within 14 days of beneficial ownership change§20 GwG
VAT return (Umsatzsteuervoranmeldung) filing frequency
Monthly or quarterly
Maximum fine for failure to file with Transparenzregister
Up to €150,000
Musterprotokoll eligibility — maximum number of founders
Max 3 founders§2 Abs. 1a GmbHG
Musterprotokoll eligibility — maximum number of Geschäftsführer
1 Geschäftsführer§2 Abs. 1a GmbHG
Video notarisation availability for cash-only GmbH/UG
Available since August 2022
Transparenzregister mandatory filing (no longer automatic from Handelsregister)
Mandatory since 2021§20 GwG
UG prohibition on in-kind contributions (Sacheinlage)
NOT permitted§5a GmbHG
GmbH minimum number of founders
1GmbHG
AG minimum number of founders
1AktG
GmbH legal existence commencement
From date of Handelsregister entry§11 Abs. 1 GmbHG
Steuerberater initial setup cost
€500--€1,500
Quick Reference
| Field | Value |
|---|---|
| Country | Germany (Federal Republic of Germany) |
| Currency | EUR |
| Company registrar | Handelsregister (via local Amtsgericht / district court) |
| Key legislation | GmbH-Gesetz (GmbHG); Handelsgesetzbuch (HGB); Aktiengesetz (AktG) |
| Typical formation time | 3--6 weeks (notary to Handelsregister entry) |
| Corporate tax rate | ~30% effective (15% Körperschaftsteuer + 5.5% Solidaritätszuschlag + ~14% Gewerbesteuer) |
| Skill version | 1.0 |
Entity Types Comparison
| Feature | Einzelunternehmen (Sole Trader) | GmbH | UG (haftungsbeschränkt) | GbR / OHG / KG (Partnerships) | AG (Public Company) |
|---|---|---|---|---|---|
| Legal personality | No | Yes | Yes | GbR: No; OHG/KG: Yes | Yes |
| Liability | Unlimited | Limited to share capital | Limited to share capital | Unlimited (GbR/OHG); KG: limited for Kommanditist | Limited to share capital |
| Min. founders | 1 | 1 | 1 | 2 | 1 |
| Min. share capital | N/A | €25,000 | €1 | N/A | €50,000 |
| Min. paid-up at formation | N/A | €12,500 (50%) | 100% of stated capital | N/A | 25% (€12,500) |
| Tax treatment | Income tax | Corporate | Corporate | Partners taxed individually | Corporate |
| Notary required | No | Yes | Yes | No (except KG for Handelsregister) | Yes |
| Admin burden | Low | High | High | Low--Medium | Very High |
Recommended default: GmbH for established businesses; UG for bootstrapped startups with plan to convert to GmbH.
Capital Requirements
| Entity Type | Min. Share Capital | Min. Paid-Up at Filing | Payment Timing | In-Kind Contributions |
|---|---|---|---|---|
| GmbH | €25,000 | €12,500 (50%) | Before Handelsregister filing | Permitted (triggers higher registration fee of €360) |
| UG (haftungsbeschränkt) | €1 | 100% of stated capital | Before Handelsregister filing | NOT permitted (§5a GmbHG) |
| AG | €50,000 | 25% (€12,500) | Before registration | Permitted (independent valuation required) |
Costs Breakdown
| Cost Component | GmbH (EUR) | UG (EUR) | Notes |
|---|---|---|---|
| Notary fee (Musterprotokoll) | €115--€300 | €60--€150 | Based on GNotKG; scales with capital |
| Notary fee (custom Satzung) | €470--€1,500 | €300--€800 | VC-ready structures at higher end |
| Handelsregister fee | €225 | €225 | €360 if in-kind contributions |
| Gewerbeanmeldung | €15--€65 | €15--€65 | Municipality-dependent |
| Share capital deposit | €12,500 (min.) | €1 (min.) | Stays in company as working capital |
| Steuerberater (initial setup) | €500--€1,500 | €500--€1,500 | Tax registration and ELSTER |
| Total (excl. capital) | €1,300--€3,600 | €800--€2,800 |
Annual Maintenance
| Item | Cost (EUR) |
|---|---|
| IHK membership | €150--€500/year (minimum assessment) |
| Berufsgenossenschaft | From €100/year |
| Steuerberater | €2,000--€10,000/year |
| Bundesanzeiger (financial statement publication) | €50--€200 |
| Handelsregister changes | €90--€180 per entry |
Post-Formation Compliance
| Obligation | Deadline | Authority |
|---|---|---|
| Jahresabschluss (annual financial statements) | Within 6 months of year-end (11 months for small GmbH) | Bundesanzeiger (publication) |
| Offenlegung (disclosure) | Within 12 months of year-end | Bundesanzeiger |
| Körperschaftsteuererklärung (corporate tax return) | 31 July of following year (extended to Feb with Steuerberater) | Finanzamt |
| Gewerbesteuererklärung (trade tax return) | 31 July of following year | Finanzamt / municipality |
| Umsatzsteuervoranmeldung (VAT returns) | Monthly or quarterly | Finanzamt |
| Gesellschafterliste (shareholder list) | Update and file with Handelsregister on any change | Handelsregister |
| Transparenzregister | Update within 14 days of beneficial ownership changes | Transparenzregister |
Foreign Founder Considerations
| Question | Answer |
|---|---|
| Non-resident Geschäftsführer allowed? | Yes -- no residency requirement |
| Minimum German-resident director? | No legal requirement (but practical for banking and tax) |
| Video notarisation for foreigners? | Available since 2022 for cash-only formations; requires EU-compatible eID |
| Apostille requirements | Foreign documents require apostille or legalisation + certified German translation |
| Physical presence required? | Not strictly; power of attorney (Vollmacht) accepted for notary appointment |
| Foreign ownership restrictions | None for GmbH; specific sectors (defence, critical infrastructure) may require approval under AWV |
Timeline
| Step | Duration | Cumulative |
|---|---|---|
| Draft articles / Musterprotokoll | 1--5 days | Day 1--5 |
| Notary appointment | 1--7 days | Day 2--12 |
| Open bank account (i.G.) and deposit capital | 1--3 weeks | Day 9--33 |
| Notary files with Handelsregister | 1 day | Day 10--34 |
| Handelsregister entry | 1--3 weeks | Day 17--55 |
| Gewerbeanmeldung | 1--3 days | Day 18--58 |
| Tax registration (ELSTER) | 2--6 weeks | Day 32--100 |
| Transparenzregister | 1--2 days | Day 33--102 |
| Ready to trade | ~4--8 weeks |
The main bottleneck is Handelsregister processing time, which varies significantly by court district.
This skill and its outputs are provided for informational and computational purposes only and do not constitute legal, tax, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before acting upon.
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Other Germany computations in the OpenAccountants Tax Library.
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