Company formation in Germany

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Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —An operating company with German customers, employees or an office.
• —E-commerce, distribution and industrial B2B with a documented supply chain.
• —Startups suited to an initial UG or a GmbH for a stronger capital profile.

• —GmbH, the standard limited-liability company with minimum share capital of €25,000.
• —UG (haftungsbeschränkt), an entrepreneurial company starting at €1 capital and subject to reserve building towards GmbH capital.
• —An Aktiengesellschaft (AG), a joint-stock company for larger and potentially public structures with more formal governance.
• —GmbH & Co. KG and Kommanditgesellschaft (KG), limited partnerships including a structure with a GmbH as general partner.
• —An OHG or registered GbR, partnership structures whose liability and registration regime differ from a GmbH.
• —A Zweigniederlassung, the German branch of a foreign company for which the head office retains liability.

• —One or more shareholders; a managing director must be a legally capable natural person without an applicable disqualification.
• —The articles and formation are notarised by a German notary; the company becomes a GmbH/UG upon entry in the Commercial Register.
• —The registered office stated in the articles must be in Germany, together with an effective business address for service.
• —For a GmbH, the statutory portion of capital must be paid before registration; a UG pays its cash capital in full.

• —A passport or other acceptable ID for every founder, director and ultimate beneficial owner (UBO).
• —Proof of residential address, usually issued within the previous three months; the reviewing party sets the exact validity period.
• —A transparent ownership chart through to natural persons and, for a corporate founder, its registry documents and authorised resolutions.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Notarial articles, shareholder list, managing-director appointment and Commercial Register application.
• —Evidence of capital, German business address, business purpose and data for trade/tax registration.
• —For foreign shareholders, registry extracts, authorities, apostille/legalisation and certified translations as required by the notary.

1. 01Review the form, capital, business purpose, trade permits and cross-border tax position.
2. 02Coordinate the name with the IHK where appropriate, the address and draft notarial documents.
3. 03Complete notarisation, arrange the capital account/contribution and file with the Commercial Register.
4. 04After registration, complete trade registration, the tax questionnaire, transparency-register and bank/operations setup.

• —Körperschaftsteuer, solidarity surcharge and municipal Gewerbesteuer generally apply; the effective burden depends on the municipality and facts.
• —VAT, payroll, withholding, transfer pricing and permanent-establishment questions require separate analysis.
• —A German Steuerberater must confirm rates and treaty position; this page provides only a general outline.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —For capital and operating accounts, the bank reviews notarial documents, UBOs, source of funds, German nexus, business plan and counterparties.
• —Non-resident directors/owners may face video identification, apostilled documents or an in-person visit; approval is not guaranteed.

• —Double-entry bookkeeping, annual financial statements and disclosure/deposit with the Company Register by the applicable deadline.
• —Corporate, trade, VAT and payroll returns as applicable.
• —Maintenance of the shareholder list, transparency-register data, licences and corporate resolutions.

• —A minimally capitalised UG may be commercially inconvenient and increases undercapitalisation risk.
• —Trading before Commercial Register entry and improper pre-incorporation commitments can create personal liability.
• —Substance, trade-permit and cross-border-management requirements are assessed from the actual model, not merely the address.

• —GmbH/UG comparison and coordination of the address, notary and bilingual registration data.
• —Corporate pack, capital/registry coordination and Steuerberater hand-off.
• —KYB preparation and a compliance roadmap; notary, court, tax-authority and bank decisions remain independent.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.