🇩🇪 Germany · Company Registration
Entity types, registration process, required documents, costs, and official registries.
Quick answer
The most common German company is the GmbH (limited liability), which requires a notarised deed, €25,000 share capital (half paid in) and entry in the commercial register (Handelsregister). A cheaper UG ('mini-GmbH') is available with lower capital.
Companies are entered in the commercial register (Handelsregister) kept by the local courts, and a trade notification (Gewerbeanmeldung) is filed with the local trade office. The GmbH and the UG are common forms.
- The GmbH (limited liability) and the UG (a low-capital variant) are the most common company forms.
- Forming a GmbH requires notarized articles and entry in the Handelsregister.
- A separate trade notification (Gewerbeanmeldung) is filed with the local trade office.
Step-by-step
- 1
Choose a legal form
The GmbH (limited liability, €25,000 minimum share capital) is the most common company; the UG ("mini-GmbH") can start from €1 and builds reserves toward GmbH capital.
- 2
Draft and notarise the articles
Prepare the articles of association (Gesellschaftsvertrag) and have them notarised — a German notary is mandatory to form a GmbH/UG and to authenticate the shareholder list.
- 3
Deposit the share capital
Open a business bank account and pay in the share capital (at least half of the €25,000 for a GmbH); the bank confirms the deposit for the registration file.
- 4
Register in the Handelsregister
The notary files the company for entry in the commercial register (Handelsregister); the company acquires full legal personality once it is entered.
- 5
Notify the trade office (Gewerbeanmeldung)
Register the trade with the local trade office (Gewerbeamt); this also triggers membership of the Chamber of Industry and Commerce (IHK).
- 6
Register with the tax office (Finanzamt)
Complete the tax-registration questionnaire with the Finanzamt to receive a tax number and, for EU trade, a VAT identification number (USt-IdNr).
Checklist
- Legal form chosen (GmbH or UG)
- Notarised articles of association (Gesellschaftsvertrag)
- Share capital deposited (≥ half of €25,000 for a GmbH)
- Business bank account + deposit confirmation
- Handelsregister entry (via notary)
- Trade registration (Gewerbeanmeldung) + IHK
- Tax number + VAT ID (USt-IdNr) from the Finanzamt
- Shareholder list authenticated by the notary
Official authorities
- Handelsregister
Official commercial register.
- Germany Trade & Invest — Setting up
Official guide to establishing a company.
Frequently asked questions
How much capital does a GmbH need?
A GmbH needs €25,000 registered capital, with at least half paid in before registration; a UG can start from €1 but must build reserves.
Is a notary required?
Yes — forming a GmbH or UG requires a notarised deed and notarised registration in the commercial register.
How long does it take?
Once the deed is notarised and capital deposited, commercial-register entry commonly takes a couple of weeks.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- Federal Government of Germany — Germany's Federal Cabinet official website — policy, legislation, news, and government programs
- Federal Office for Migration (BAMF) — German visas, EU Blue Card, asylum, integration courses, and permanent residency
- Federal Central Tax Office (BZSt) — Tax ID (IdNr) registration, tax identification lookup, withholding tax refunds — the key authority for foreign taxpayers in Germany