Business
GmbH formation through notarial deed and commercial register
The GmbH is the standard private company, requiring €25,000 share capital with at least half paid in. Formation runs through a notary and entry in the Handelsregister.
Key rules
- The UG (haftungsbeschränkt) allows formation from €1 with mandatory profit retention.
- Managing directors owe duties directly to the company and face personal liability for late insolvency filing.
- Insolvency must be filed within three weeks of illiquidity or over-indebtedness.
Governing law
- GmbH-Gesetz
- Handelsgesetzbuch
- Insolvenzordnung
In practice
The notarial requirement makes German formation slower than online-first jurisdictions but produces a register that third parties can rely on with confidence.