Forming, incorporating, or registering a company in Germany.
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| Field | Value |
|---|---|
| Country | Germany (Federal Republic of Germany) |
| Currency | Euro |
| Company registrar | Handelsregister, kept by the local court (Amtsgericht) where the company has its seat. Public search portal of the federal states: https://www.handelsregister.de/rp_web/welcome.xhtml |
| Key legislation | GmbH-Gesetz (GmbHG); Handelsgesetzbuch (HGB); Aktiengesetz (AktG). For partnerships also §§ 705 and following of the Civil Code (BGB) and the PartGG |
| Typical formation time | Legacy estimate: 3 to 6 weeks from the notary to the register entry. No official page states a duration |
| Taxes on a GmbH, UG or AG | Corporate income tax, solidarity surcharge and trade tax. The three tables below give the parts. No official page prints one combined rate, so this Guide does not state one |
| Tax authority | Local Finanzamt. Bundeszentralamt für Steuern (BZSt) for the VAT identification number and the business identification number |
How to set up a business entity in Germany: which legal form to pick, the steps from the articles to the commercial register, the capital that must be paid in, the official fees, the registrations that follow, and the duties that start once the company exists. It is for founders, inside and outside Germany, and for the advisers who help them. Most of the detail is on the GmbH and its small variant, the UG (haftungsbeschränkt). Figures are for tax year 2026. The statute figures are read from the consolidated federal law pages on 19 September 2026. The capital amounts in digits come from the Federal Government's start-up portal (existenzgruendungsportal.de): its pages carry a 2014 page date but describe the 2022 and 2023 changes, and the statutes print the same amounts in words. The small-business start-up limit comes from the finance ministry's instructions for the 2026 EÜR form (ministry letter of 1 September 2026).
Read Section 2 to pick the legal form, Section 3 for the steps in order, Section 4 for capital, Section 5 for fees, and Section 6 for what is due after the company exists. Every amount and percentage sits in a table that names the official page it was read on. Where no official page prints a number, this Guide says so and gives none.
| Field | Value |
|---|---|
| Country | Germany (Federal Republic of Germany) |
| Currency | Euro |
| Company registrar | Handelsregister, kept by the local court (Amtsgericht) where the company has its seat. Public search portal of the federal states: https://www.handelsregister.de/rp_web/welcome.xhtml |
| Key legislation | GmbH-Gesetz (GmbHG); Handelsgesetzbuch (HGB); Aktiengesetz (AktG). For partnerships also §§ 705 and following of the Civil Code (BGB) and the PartGG |
| Typical formation time | Legacy estimate: 3 to 6 weeks from the notary to the register entry. No official page states a duration |
| Taxes on a GmbH, UG or AG | Corporate income tax, solidarity surcharge and trade tax. The three tables below give the parts. No official page prints one combined rate, so this Guide does not state one |
| Tax authority | Local Finanzamt. Bundeszentralamt für Steuern (BZSt) for the VAT identification number and the business identification number |
Corporate income tax (Körperschaftsteuer)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/kstg_1977/__23.html |
| Corporate income tax on taxable income, for assessment periods up to and including 2027 | 15% | § 23(1) no. 1 KStG: "Veranlagungszeiträume bis 2027 15 Prozent". The same paragraph schedules lower rates from 2028 on. None of them applies to 2026 |
Solidarity surcharge
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/solzg_1995/__4.html |
| Solidarity surcharge, charged on the corporate income tax and not on the income | 5.5% | § 4 SolzG: "Der Solidaritätszuschlag beträgt 5,5 Prozent der Bemessungsgrundlage" |
Trade tax (Gewerbesteuer)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/gewstg/__11.html |
| Base rate (Steuermesszahl) applied to trade income. It is not the tax rate: the result is multiplied by the multiplier (Hebesatz) that each municipality sets | 3.5% | § 11(2) GewStG: "Die Steuermesszahl für den Gewerbeertrag beträgt 3,5 Prozent" |
| Allowance taken off trade income first. Natural persons and partnerships only. A GmbH, UG or AG is not on the list and gets no allowance | EUR 24,500 | § 11(1) GewStG: "bei natürlichen Personen sowie bei Personengesellschaften um einen Freibetrag in Höhe von 24 500 Euro" |
The activity of a GmbH, UG or AG always counts as a trade, in full, whatever the company does. See § 2(2) GewStG at https://www.gesetze-im-internet.de/gewstg/__2.html The multiplier is set by the municipality under § 16 GewStG at https://www.gesetze-im-internet.de/gewstg/__16.html so the trade tax burden depends on where the company sits. See de-trade-tax for the calculation.
The amounts in this table are the ones proved in the linked tables of Section 4.
| Feature | Einzelunternehmen (sole trader) | GmbH | UG (haftungsbeschränkt) | GbR / OHG / KG (partnerships) | AG (stock corporation) |
|---|---|---|---|---|---|
| Legal status | The owner in person | Legal person (§ 13 GmbHG) | A GmbH with less than the GmbH minimum capital, not a separate form (§ 5a GmbHG) | Not called legal persons in the statutes. An OHG or KG can acquire rights and incur liabilities (§ 105(2), § 161(2) HGB). A GbR can too, if the partners mean it to take part in legal transactions (§ 705(2) BGB) | Company with its own legal personality (§ 1 AktG) |
| Liability | Unlimited, personal | Only the company's assets answer to its creditors (§ 13(2) GmbHG) | Same as GmbH | GbR and OHG: every partner, personally, jointly and severally (§ 721 BGB, § 126 HGB). KG: general partners without limit; a limited partner up to the registered liability amount, and not at all as far as the agreed contribution has been paid (§ 171 HGB) | Only the company's assets answer to its creditors (§ 1 AktG) |
| Min. founders | 1 | 1 (§ 1 GmbHG) | 1 | 2 | 1 (§ 2 AktG) |
| Min. share capital | None | EUR 25,000 | one euro | None | EUR 50,000 |
| Min. paid in before the register application | Not applicable | EUR 12,500 in total, and one quarter of each cash share | All of it, in cash | Not applicable | One quarter of the lowest issue price of each share, plus any premium in full |
| Tax treatment | Income tax on the owner | Corporate income tax, solidarity surcharge, trade tax | Same as GmbH | Partners taxed individually. If the partnership runs a trade, the partnership itself owes the trade tax (§ 5 GewStG) | Same as GmbH |
| Notary | Only to certify a register application, when the owner is a merchant who must register (§ 12, § 29 HGB) | Yes. Articles are notarised (§ 2 GmbHG) and the register application is certified (§ 12 HGB) | Yes, same as GmbH | GbR: none needed to form. An application to the Gesellschaftsregister must be certified (§ 707b BGB, § 12 HGB). OHG and KG: the register application must be certified (§ 12, § 106, § 162 HGB) | Yes. Statutes are notarised (§ 23 AktG) |
| Commercial register | Only merchants (§ 1, § 29 HGB). A small trader may opt in (§ 2 HGB) | Yes, division B | Yes, division B | OHG and KG: yes, division A. GbR: no. It may choose an entry in the Gesellschaftsregister (§ 707 BGB) | Yes, division B |
| Bodies | Owner | Managing director(s) and shareholders' meeting. A supervisory board is compulsory only with more than 500 employees (§ 1 DrittelbG) | Same as GmbH | Partners | Management board, supervisory board of three members or more (§ 95 AktG), general meeting |
| Admin burden | Low | High | High | Low to medium | Very high |
Sources for the table: GmbHG §§ 1, 5a, 13 at https://www.gesetze-im-internet.de/gmbhg/__13.html ; HGB §§ 105, 126, 161, 171 at https://www.gesetze-im-internet.de/hgb/__105.html ; § 705 and § 721 BGB at https://www.gesetze-im-internet.de/bgb/__705.html ; AktG §§ 1, 2, 95 at https://www.gesetze-im-internet.de/aktg/__1.html ; the register divisions and the 500 employee rule at https://www.existenzgruendungsportal.de/_noch_neu_einordnen/DE/Gruendung-vorbereiten/Gruendungswissen/Behoerden/Handelsregister/inhalt and https://www.gesetze-im-internet.de/drittelbg/__1.html
Recommended default: GmbH for established businesses. UG for bootstrapped startups with a plan to move up to a GmbH. This default is legacy editorial advice, not an official statement. The start-up portal describes the UG as suited to founders of small commercial businesses, service providers above all, who want limited liability and can manage with little capital. It also tells founders to check the later cost of moving up to a GmbH and to ask whether a GmbH from the start makes more sense: https://www.existenzgruendungsportal.de/_noch_neu_einordnen/DE/Gruendung-vorbereiten/Rechtsformen/UG-haftungsbeschraenkt/inhalt
Liberal professions. An OHG or KG is defined by a commercial business (§ 105, § 161 HGB). A small trade, a partnership that only manages its own assets, or a partnership of liberal professionals can still become an OHG by choosing to be entered in the commercial register, the last only as far as the law of the profession allows the entry (§ 107(1) HGB): https://www.gesetze-im-internet.de/hgb/__107.html Otherwise members of the liberal professions who join forces use the GbR or the Partnerschaftsgesellschaft. Only natural persons can be partners in a Partnerschaft, and it does not carry on a commercial business (§ 1 PartGG): https://www.gesetze-im-internet.de/partgg/__1.html In the variant with limited professional liability (PartG mbB) only the partnership is liable for professional errors, if it keeps the professional liability insurance that a statute prescribes for that purpose (§ 8(4) PartGG): https://www.gesetze-im-internet.de/partgg/__8.html
Steps 1 to 4 are written for the GmbH and the UG. Steps 5 to 8 apply to every form that runs a trade. A short note on the other forms follows Step 8.
What the model protocol fixes (Annex 1 of the GmbHG)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/normengrafiken/bgbl1_2021/j3364_0010.pdf |
| Payment options the protocol offers for the cash contribution: all at once, or this share at once and the rest when the shareholders' meeting calls for it. A UG must strike the second option | 50% | Annex 1, clause 3: "sofort in voller Höhe/zu 50 Prozent sofort" |
| Formation costs the company itself bears under the protocol, and never more than its share capital. Costs above that fall on the shareholders | EUR 300 | Annex 1, clause 5: "bis zu einem Gesamtbetrag von 300 €, höchstens jedoch bis zum Betrag ihres Stammkapitals" |
Model protocols for a formation by video (Annex 2 of the GmbHG)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/gmbhg/anlage_2.html |
| Formation costs the company itself bears under the video protocols, and never more than its share capital | EUR 600 | Annex 2, clause 5: "bis zu einem Gesamtbetrag von 600 €, höchstens jedoch bis zum Betrag ihres Stammkapitals" |
Court fees for the first entry in the commercial register (Handelsregistergebührenverordnung, fee schedule)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/hreggebv/anlage.html |
| First entry of a GmbH, UG included, cash formation (no. 2100) | EUR 225 | "Eintragung einer Gesellschaft mit beschränkter Haftung einschließlich einer Unternehmergesellschaft" |
| Same, when one contribution in kind or more is made (no. 2101) | EUR 360 | "Es wird mindestens eine Sacheinlage geleistet: Die Gebühr 2100 beträgt" |
| First entry of an AG (no. 2102) | EUR 450 | "Eintragung einer Aktiengesellschaft, einer Kommanditgesellschaft auf Aktien" |
| Same, when one contribution in kind or more is made (no. 2103) | EUR 540 | "Es wird mindestens eine Sacheinlage geleistet: Die Gebühr 2102 beträgt" |
| First entry of a sole merchant (no. 1100) | EUR 105 | "eines Einzelkaufmanns" |
| First entry of a partnership with up to 3 partners to be entered (no. 1101) | EUR 150 | "einer Gesellschaft mit bis zu 3 einzutragenden Gesellschaftern" |
| Added to no. 1101 for each further partner to be entered (no. 1102) | EUR 60 | "erhöht sich für jeden weiteren einzutragenden Gesellschafter" |
On top of each entry fee the court charges a separate fee for making the data available for retrieval (no. 6000). The schedule prints it as one third of the entry fee ("1/3 der für die Eintragung oder Entgegennahme bestimmten Gebühr"). This Guide does not add the two together. The notary's fee is separate: see Section 5.
Fee for the trade notification
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.existenzgruendungsportal.de/Navigation/DE/So-gehts/Unternehmensanmeldung/unternehmensanmeldung |
| Lower end of the range the Federal Government's portal gives for the trade notification | EUR 20 | "Die Kosten für der Gewerbeanzeige variieren zwischen 20 und 60 EUR" |
| Upper end of that range | EUR 60 | Same sentence. No federal statute sets the fee. Ask the municipality for its own amount |
Small-business VAT rule (Kleinunternehmer): the two yearly limits
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/ustg_1980/__19.html |
| Total turnover of the previous calendar year must not have gone above this. Condition 1 of 2, joined by AND | EUR 25,000 | § 19(1) UStG: "im vorangegangenen Kalenderjahr 25 000 Euro nicht überschritten hat" |
| Total turnover of the current calendar year must not go above this. Condition 2 of 2. A hard limit during the year, not a forecast | EUR 100,000 | § 19(1) UStG: "im laufenden Kalenderjahr 100 000 Euro nicht überschreitet" |
Small-business VAT rule in the year the business starts
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Einkommensteuer/2026-09-01-anlage-EUER-2026.pdf?__blob=publicationFile&v=2 |
| A business that starts during the year: total turnover of that calendar year must not go above this. The receipt that crosses the limit is already taxed under the normal rules. Earlier receipts stay exempt | EUR 25,000 | Ministry's instructions for the 2026 EÜR form: "darf der Gesamtumsatz im laufenden Kj. 25.000 € nicht überschreiten". A GmbH does not file that form. The start-up sentence is the ministry's reading of § 19 UStG and is not printed in the statute. § 19 UStG covers every business established in Germany |
VAT advance returns: how often
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/ustg_1980/__18.html |
| Quarterly is the default. Monthly if the VAT payable for the previous calendar year was more than this | EUR 9,000 | § 18(2) UStG: "für das vorangegangene Kalenderjahr mehr als 9 000 Euro" |
| The tax office may release the business from advance returns if the VAT for the previous calendar year was not more than this | EUR 2,000 | § 18(2) UStG: "für das vorangegangene Kalenderjahr nicht mehr als 2 000 Euro" |
For tax periods 2021 to 2026 a new business is not automatically a monthly filer: in the start-up year the expected VAT of the current year is measured against the limits above, and for a business that was active for only part of the previous year the actual VAT is scaled up to a full year (§ 18(2) sentence 6 UStG). Shelf companies and dormant shells that are taken over are monthly filers in the current and the following calendar year (§ 18(2) sentence 5 UStG). The statute limits the relief for new businesses to tax periods up to 2026. Read § 18(2) UStG again for 2027: without the relief, a new business files monthly in its first and second calendar year (§ 18(2) sentence 4 UStG).
Beneficial owner test
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/gwg_2017/__3.html |
| A natural person who, directly or indirectly, holds more than this share of the capital, or controls more than this share of the voting rights, or exercises control in a comparable way | 25% | § 3(2) GwG: "mehr als 25 Prozent der Kapitalanteile hält" |
germany-payroll.IHK contribution exemption for small unregistered businesses
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/ihkg/__3.html |
| Natural persons and partnerships that are NOT in the commercial register pay no contribution while their trade income, or their profit from the trade, does not go above this. Not for a GmbH, UG, AG, OHG or KG | EUR 5,200 | § 3(3) IHKG: "ihr nach dem Einkommensteuergesetz ermittelter Gewinn aus Gewerbebetrieb 5 200 Euro nicht übersteigt". The same paragraph holds a further relief for first-time founders who are natural persons. Read its conditions on the page |
Other legal forms in short.
GmbH: minimum capital and what must be paid in first
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.existenzgruendungsportal.de/_noch_neu_einordnen/DE/Gruendung-vorbereiten/Rechtsformen/Gesellschaft-mit-beschraenkter-Haftung-GmbH/inhalt.html |
| Minimum share capital (Stammkapital) of a GmbH. § 5(1) GmbHG prints the same amount in words | EUR 25,000 | "beträgt 25.000 Euro, wovon aber nur die Hälfte sofort eingezahlt werden muss" |
| Amount that must be reached before the register application: cash paid in, plus the nominal amount of shares to be covered in kind. § 7(2) GmbHG says "die Hälfte des Mindeststammkapitals" in words. The rest stays owed by the shareholders | EUR 12,500 | "muss mindestens die Hälfte des Mindeststammkapitals vor der Anmeldung der Gesellschaft erbracht werden, also mindestens 12.500 Euro" |
A second test applies together with the total, not instead of it: on each cash share one quarter of the nominal amount must be paid in before the application. The statute prints it in words ("ein Viertel des Nennbetrags eingezahlt ist", § 7(2) GmbHG): https://www.gesetze-im-internet.de/gmbhg/__7.html Contributions in kind must be made in full before the application (§ 7(3) GmbHG). Each share must be a full euro amount, and the shares must add up to the share capital (§ 5 GmbHG): https://www.gesetze-im-internet.de/gmbhg/__5.html
UG (haftungsbeschränkt): minimum capital and the reserve
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.existenzgruendungsportal.de/_noch_neu_einordnen/DE/Gruendung-vorbereiten/Rechtsformen/UG-haftungsbeschraenkt/inhalt |
| Minimum share capital of a UG, printed in words. The portal adds that capital should follow the real need, because thin capital carries a high risk of insolvency | one euro | "Das Stammkapital beträgt mindestens einen Euro" |
| Share of each year's profit that must go into a statutory reserve. § 5a(3) GmbHG says it in words: one quarter of the annual net profit, reduced by a loss carried forward from the year before | 25% | "25 Prozent des Gewinns müssen so lange in eine gesetzliche Rücklage fließen" |
| Registered share capital at which the UG rules stop applying, once the company raises its capital to it | EUR 25,000 | "Erhöht die Gesellschaft ihr Stammkapital auf mindestens 25.000 Euro, fallen die Beschränkungen weg" |
AG: minimum capital
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.existenzgruendungsportal.de/_noch_neu_einordnen/DE/Gruendung-vorbereiten/Rechtsformen/Kleine-Aktiengesellschaft-AG/inhalt.html |
| Minimum share capital (Grundkapital) of an AG. § 7 AktG prints the same amount in words | EUR 50,000 | "muss das Grundkapital von mindestens 50.000 Euro aufbringen" |
For cash contributions to an AG the amount called in before the application must be one quarter of the lowest issue price of each share or more, plus the whole premium if shares are issued above that price. The statute prints it in words ("mindestens ein Viertel des geringsten Ausgabebetrags", § 36a(1) AktG): https://www.gesetze-im-internet.de/aktg/__36a.html Contributions in kind must be made in full. Where the contribution is a duty to transfer an asset, the transfer must be carried out within five years of the entry (§ 36a(2) AktG). No official page prints that quarter as a euro amount, so this Guide gives none.
Capital Requirements
| Entity Type | Min. Share Capital | Min. Paid In Before the Application | Payment Timing | In-Kind Contributions |
|---|---|---|---|---|
| GmbH | EUR 25,000 | EUR 12,500 in total, and one quarter of each cash share | Before the register application | Permitted. They must be set out in the articles, with a report on the formation in kind (§ 5(4) GmbHG), and made in full before the application. The court fee is higher (Step 4 table) |
| UG (haftungsbeschränkt) | one euro | The whole stated capital, in cash | Before the register application | Excluded (§ 5a(2) GmbHG) |
| AG | EUR 50,000 | One quarter of the lowest issue price of each share, plus any premium in full | Before the register application | Permitted. Made in full. A duty to transfer an asset must be carried out within five years of the entry (§ 36a(2) AktG). The formation is audited by formation auditors (§ 33(2) no. 4 AktG), unless the narrow exception of § 33a AktG applies: traded securities at their average market price, or other assets valued by an independent expert not more than six months before. The court fee is higher (Step 4 table) |
The legacy version of this section gave euro ranges for notary fees, adviser fees and a total. No official page prints those ranges, so they are gone. What the official pages do print is below.
| Cost Component | GmbH | UG | Notes |
|---|---|---|---|
| Notary fee (Musterprotokoll) | By the fee statute (GNotKG). See the four tables below | Same | With the model protocol the floor for the business value does not apply, so the value can be lower than the floor |
| Notary fee (custom Satzung) | By the fee statute. The floor for the business value applies | Same | The notary quotes the fee. This Guide does not compute one |
| Handelsregister fee | See the Step 4 table | Same fee number as the GmbH | Plus the separate retrieval fee (no. 6000) |
| Gewerbeanmeldung | See the Step 5 table | Same | Municipality-dependent |
| Share capital deposit | See Section 4 | See Section 4 | Stays in the company as its own money |
| Steuerberater (initial setup) | No official figure | No official figure | Agreed with the adviser |
| Total (excl. capital) | Not stated | Not stated | No official page prints a total, and this Guide does not add fees up |
Notary fees: the business value (Geschäftswert) for the articles
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/gnotkg/__107.html |
| Lowest business value for notarising articles of association. It does NOT apply to a formation with the model protocol (§ 105(6) GNotKG) | EUR 30,000 | § 107(1) GNotKG: "beträgt der Geschäftswert mindestens 30 000 Euro" |
Notary fees: the business value for the first register application of a company
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/gnotkg/__105.html |
| The business value is the capital to be entered in the register, and not less than this. The floor does NOT apply to a formation with the model protocol (§ 105(6) GNotKG) | EUR 30,000 | § 105(1) GNotKG: "Der Geschäftswert beträgt mindestens 30 000 Euro" |
Notary fees: the fee rates for notarising (fee schedule, part 2)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/gnotkg/anlage_1.html |
| Lowest fee for notarising a contract (no. 21100, fee rate 2.0). A formation by two or more founders is a contract | EUR 120 | No. 21100 Beurkundungsverfahren: "mindestens 120,00 €" |
| Lowest fee for notarising other declarations (no. 21200, fee rate 1.0). The schedule does not name the one-person formation. Ask the notary which number applies | EUR 60 | No. 21200 Beurkundungsverfahren: "Unerheblich ist, ob eine Erklärung von einer oder von mehreren Personen abgegeben wird", then "mindestens 60,00 €" |
Notary fees: the single fee from Table B (the table notaries use)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/gnotkg/anlage_2.html |
| Single fee (rate 1.0) for a business value up to EUR 25,000 | EUR 115 | Table B row "25 000 435,50 115,00". The first number is the value step, the second is Table A, the third is Table B |
| Single fee (rate 1.0) for a business value up to EUR 30,000 | EUR 125 | Table B row "30 000 476,00 125,00" |
How the notary fee is built: the fee rate from the schedule is applied to the single fee that Table B gives for the business value. Separate fees can come on top, for drafting the register application, for carrying out the filing and for producing the structured electronic data, plus outlays and VAT (fee schedule, no. 32014). These amounts are building blocks, not a quote. Agreements on the amount of notary costs are void (§ 125 GNotKG): https://www.gesetze-im-internet.de/gnotkg/__125.html so the fee cannot be negotiated. Ask the notary to state it in advance.
The legacy version gave euro ranges for chamber contributions, accident insurance, advisers and publication costs. No official page prints those ranges, so they are gone.
| Item | Cost |
|---|---|
| IHK membership | Set by each chamber's own rules (§ 3 IHKG). No federal amount. See Step 8 |
| Berufsgenossenschaft | Worked out by the accident insurer after the end of each business year. No federal amount. See https://www.dguv.de/de/ihr_partner/unternehmen/index.jsp |
| Steuerberater | Agreed with the adviser. No official figure |
| Disclosure of annual accounts | Filed with the company register through its publication platform: https://www.unternehmensregister.de/ureg/ No fee was found on the pages read |
| Handelsregister changes | See the table below |
Court fees for later entries in the commercial register, division B (GmbH, UG, AG)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/hreggebv/anlage.html |
| Entry of one fact, for example a new managing director (this Guide's example, the schedule gives none) (no. 2500) | EUR 105 | "2500 Eintragung einer Tatsache 105,00 €" |
| Second and each further fact in the same application (no. 2501) | EUR 60 | "Eintragung der zweiten und jeder weiteren Tatsache aufgrund derselben Anmeldung: Die Gebühr 2500 beträgt jeweils 60,00 €" |
| Entry of a fact with no economic significance (no. 2502). The schedule gives no examples | EUR 45 | "Die Eintragung betrifft eine Tatsache ohne wirtschaftliche Bedeutung: Die Gebühren 2500 und 2501 betragen 45,00 €" |
| Receipt of a new shareholder list (no. 5002) | EUR 45 | "der Liste der Gesellschafter (§ 40 GmbHG) 45,00 €" |
The retrieval fee (no. 6000, one third of the fee in question) comes on top of each of these as well. Capital measures and conversions have their own, higher fee numbers on the same page.
| Obligation | Deadline | Authority |
|---|---|---|
| Jahresabschluss (annual financial statements), preparation | Within the first three months of the new financial year. A small company may take longer if that fits an orderly course of business, but no longer than the first six months (§ 264(1) HGB) | Managing directors |
| Adoption of the accounts and decision on the profit | Shareholders decide within the first eight months of the financial year, or the first eleven months for a small company. The articles cannot extend this (§ 42a(2) GmbHG) | Shareholders' meeting |
| Offenlegung (disclosure) | Sent electronically to the company register at the latest one year after the balance sheet date (§ 325(1a) HGB). Not the Bundesanzeiger, as older texts say | Unternehmensregister. The Federal Office of Justice enforces it |
| Körperschaftsteuererklärung (corporate tax return) | Seven months after the end of the calendar year. If an adviser prepares it: the last day of February of the second calendar year after the tax period (§ 149(2) and (3) AO). The tax office can call an advised return in earlier (§ 149(4) AO) | Finanzamt |
| Gewerbesteuererklärung (trade tax return) | Same deadlines as the corporate tax return (§ 149 AO) | Finanzamt. The municipality sets and collects the tax |
| Umsatzsteuervoranmeldung (VAT returns) | Quarterly or monthly, see the Step 6 table. Annual VAT return on top | Finanzamt |
| Gesellschafterliste (shareholder list) | Without undue delay after any change in the shareholders or their holdings. The managing directors file it, or the notary if a notary took part in the change (§ 40 GmbHG) | Handelsregister |
| Business letters | Every business letter, in any form, states the legal form, the seat, the register court and number, and all managing directors by surname and one full first name (§ 35a GmbHG) | None. It is a standing duty |
| Transparenzregister | Keep the details current and report changes without undue delay (§ 20(1) GwG). The statute sets no number of days | Transparenzregister |
Sources for the table: https://www.gesetze-im-internet.de/hgb/__264.html and https://www.gesetze-im-internet.de/gmbhg/__42a.html and https://www.gesetze-im-internet.de/hgb/__325.html and https://www.gesetze-im-internet.de/ao_1977/__149.html and https://www.gesetze-im-internet.de/gmbhg/__40.html and https://www.gesetze-im-internet.de/gmbhg/__35a.html
What "small" and "micro" mean (size classes)
A class applies when two or more of its three criteria are not exceeded. The legal effects normally start only when that holds on the balance sheet dates of two financial years in a row, but for a newly formed company the first balance sheet date is enough (§ 267(4) HGB). Apprentices are not counted as employees.
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/hgb/__267.html |
| Small company: balance sheet total | EUR 7,500,000 | § 267(1) HGB: "7 500 000 Euro Bilanzsumme" |
| Small company: revenue in the twelve months before the balance sheet date | EUR 15,000,000 | § 267(1) HGB: "15 000 000 Euro Umsatzerlöse in den zwölf Monaten vor dem Abschlußstichtag" |
| Small company: yearly average number of employees, printed in words | fifty employees | § 267(1) HGB: "Im Jahresdurchschnitt fünfzig Arbeitnehmer" |
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/hgb/__267a.html |
| Micro company: balance sheet total | EUR 450,000 | § 267a(1) HGB: "450 000 Euro Bilanzsumme" |
| Micro company: revenue in the twelve months before the balance sheet date | EUR 900,000 | § 267a(1) HGB: "900 000 Euro Umsatzerlöse in den zwölf Monaten vor dem Abschlussstichtag" |
| Micro company: yearly average number of employees, printed in words | ten employees | § 267a(1) HGB: "im Jahresdurchschnitt zehn Arbeitnehmer" |
A small company files only the balance sheet and the notes. A micro company files only the balance sheet and may have it deposited instead of published, if it tells the register that it keeps within the micro criteria (§ 326 HGB): https://www.gesetze-im-internet.de/hgb/__326.html Pure holding companies, investment companies and equity participation companies cannot be micro companies (§ 267a(3) HGB).
Fine for not disclosing the annual accounts (Ordnungsgeld)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.bundesjustizamt.de/DE/Themen/OrdnungsgeldVollstreckung/Jahresabschluesse/Offenlegung/Verfahren/Verfahren_node.html |
| Lowest fine in the normal case. It is threatened first, with six weeks to comply, and can be set again and again until the accounts are filed | EUR 2,500 | Federal Office of Justice: "Das Ordnungsgeld beträgt im Regelfall mindestens 2.500 Euro und höchstens 25.000 Euro" |
| Highest single fine in the normal case. Capital-market companies face a higher ceiling | EUR 25,000 | Same sentence. § 335(1) HGB prints both amounts in words |
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/hgb/__335.html |
| Reduced fine when the accounts are filed after the six weeks have run out but before the Federal Office decides on the fine, for a micro company that used its deposit right | EUR 500 | § 335(4) HGB: "auf einen Betrag von 500 Euro, wenn die Beteiligten von dem Recht einer Kleinstkapitalgesellschaft" |
| Reduced fine in the same late case for a small company | EUR 1,000 | § 335(4) HGB: "auf einen Betrag von 1 000 Euro, wenn es sich um eine kleine Kapitalgesellschaft" |
The costs of the fine procedure come on top. They are on the Federal Office of Justice page linked above.
Bookkeeping duty depends on the legal form
A GmbH or UG counts as a commercial company (§ 13(3) GmbHG), and so does an AG (§ 3 AktG). The rules for merchants apply to commercial companies (§ 6(1) HGB), so the company must keep books (§ 238 HGB): https://www.gesetze-im-internet.de/hgb/__238.html The start-up portal says the same of the GmbH and the UG: double-entry books and a yearly balance sheet. The two rules below are not for companies. They matter when the choice is between a company and a sole trader business.
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/hgb/__241a.html |
| Sole merchants only: released from commercial-law bookkeeping while revenue stays within this limit | EUR 800,000 | § 241a HGB: "nicht mehr als jeweils 800 000 Euro Umsatzerlöse" |
| AND annual net profit stays within this limit. Both limits, on the balance sheet dates of two financial years in a row. For a new business the first balance sheet date is enough | EUR 80,000 | § 241a HGB: "jeweils 80 000 Euro Jahresüberschuss" |
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gesetze-im-internet.de/ao_1977/__141.html |
| Tax-law bookkeeping duty for traders who are not already bound by other law: total turnover of more than this in the calendar year | EUR 800,000 | § 141(1) no. 1 AO: "von mehr als 800 000 Euro im Kalenderjahr" |
| OR profit from the trade of more than this in the business year. Either test is enough. The duty starts only with the business year after the tax office's notice | EUR 80,000 | § 141(1) no. 4 AO: "einen Gewinn aus Gewerbebetrieb von mehr als 80 000 Euro im Wirtschaftsjahr" |
See germany-bookkeeping and germany-financial-statements for the detail.
No official page read for this Guide describes how banks open company accounts. The two lists and the note below are legacy practice notes. Only the beneficial owner test is law.
The legacy version named commercial banks here. The names are gone: no official page supports such a list, a name in a public Guide reads as a recommendation, and offers change. Business accounts come from branch banks (private banks, savings banks, cooperative banks) and from online-only providers. Whether a given provider opens an account for a GmbH in formation, or for a company at all, must be checked with that provider.
| Question | Answer |
|---|---|
| Non-resident Geschäftsführer allowed? | § 6(2) GmbHG lists who cannot be managing director. Residence and nationality are not on that list. A comparable ban in another EU or EEA state counts, and so does a conviction abroad for a comparable offence |
| Minimum German-resident director? | The GmbHG does not ask for one. The company does need its seat in Germany (§ 4a GmbHG) and a business address in Germany in the register (§ 8(4) GmbHG). Legacy practice note: a resident director helps with banks and the tax office |
| Instruction of a director abroad | The instruction about the duty to give the court full information can be given in writing, or by a foreign notary, a comparable legal adviser or a consular officer (§ 8(3) GmbHG) |
| Video notarisation for foreigners? | Possible from abroad, but only with an electronic identity that § 16c BeurkG accepts: a German one, or one from another EU or EEA state notified at level "high", plus a photo read from the chip of an identity card, passport or residence permit. See Step 2 |
| Apostille requirements | Legacy note: foreign documents need an apostille or legalisation and a certified German translation. No official page read for this Guide states this. Ask the notary |
| Physical presence required? | Not strictly. A representative can sign with a power of attorney that a notary drew up or certified (§ 2(2) GmbHG). That power of attorney can itself be drawn up by video |
| Trade notification by a non-German | The start-up portal lists a residence permit that allows self-employed trading among the papers for the trade office |
| Foreign ownership restrictions | The GmbHG sets none. Investment screening under the Außenwirtschaftsverordnung is about acquiring an existing German business or a stake in one. § 55 covers buyers from outside the EU. The sections on specific sectors were not read for this Guide. Refer such cases |
Sources for the table: https://www.gesetze-im-internet.de/gmbhg/__6.html and https://www.gesetze-im-internet.de/gmbhg/__8.html and https://www.gesetze-im-internet.de/beurkg/__16c.html and https://www.gesetze-im-internet.de/awv_2013/__55.html
Whether a founder or director from outside the EU needs a visa or residence permit to work in Germany is immigration law. It is outside this Guide.
The durations below are legacy estimates. The only durations found on official pages are: a trade notification is "normally processed within a few days" (start-up portal), and the VAT identification number "can take some weeks" from the questionnaire to the BZSt. Court and notary times vary and no official page states them.
| Step | Duration | Cumulative |
|---|---|---|
| Draft articles or Musterprotokoll | 1 to 5 days | Day 1 to 5 |
| Notary appointment | 1 to 7 days | Day 2 to 12 |
| Open bank account (i.G.) and deposit capital | 1 to 3 weeks | Day 9 to 33 |
| Notary files with Handelsregister | 1 day | Day 10 to 34 |
| Handelsregister entry | 1 to 3 weeks | Day 17 to 55 |
| Gewerbeanmeldung | 1 to 3 days | Day 18 to 58 |
| Tax registration (ELSTER) | 2 to 6 weeks | Day 32 to 100 |
| Transparenzregister | 1 to 2 days | Day 33 to 102 |
| All steps done | Day 33 to 102 by these legacy estimates |
The main bottleneck is the processing time at the register court, which varies by court district. The legal deadlines run regardless: one month for the tax notice and questionnaire (Step 6), one week for the accident insurer (Step 8), and "without undue delay" for the Transparenzregister (Step 7).
This Guide 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 Guide. All outputs must be reviewed and signed off by a qualified professional before acting upon.
The most up-to-date version of this Guide is maintained at openaccountants.com.
Contributed by OpenAccountants.
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