Incorporate a GmbH in Germany
Form Germany's standard limited liability company. The process runs through a notary and completes on entry in the commercial register.
- Timeline
- 3-6 weeks
- Cost
- €25,000 share capital (half paid in), €800-€2,500 notary and register fees
- Steps
- 8 stages
Deadline — read this first
Trade office registration within days of commencing business; tax registration questionnaire within one month.
Who can file
Any natural or legal person, resident or non-resident. No German residency requirement for shareholders or managing directors.
Step by step
- 1
Clear the company name
Check availability with the local chamber of commerce (IHK) to avoid a notarial rejection.
- 2
Draft the articles of association
A model protocol is available for simple single-shareholder companies; bespoke articles are needed for anything more complex.
- 3
Attend notarial certification
All shareholders (or their proxies) appear before a German notary who certifies the deed of formation.
- 4
Open a blocked bank account
Deposit at least €12,500 of the €25,000 capital and obtain the bank's confirmation.
- 5
File for the commercial register
The notary submits the application electronically to the Handelsregister at the competent local court.
- 6
Register the trade (Gewerbeanmeldung)
Register the business activity with the local Gewerbeamt once the company exists.
- 7
Complete tax registration
File the Fragebogen zur steuerlichen Erfassung with the Finanzamt to obtain a tax number and VAT ID.
- 8
Register for social security
Obtain a Betriebsnummer from the Bundesagentur für Arbeit before hiring.
Documents you must produce
- Passports or ID for all shareholders and managing directors
- Notarised articles of association
- Bank confirmation of paid-in capital
- Shareholder list (Gesellschafterliste)
- Proof of business address in Germany
Common mistakes that sink cases
- Acting for the company before registration, which creates personal liability in the pre-formation phase.
- Using a virtual address the Finanzamt will not accept as a place of management.
- Assuming the UG (€1 capital) has the same market credibility as a GmbH.
Found something out of date on Incorporate a GmbH in Germany?
Corrections are reviewed against the primary source before anything changes.