Limited Liability Company (GmbH)
Gesellschaft mit beschränkter Haftung
Unternehmensgründung in Germany
The GmbH is best suited for: Established SMEs and growth-stage startups, Foreign companies entering the German market, Businesses seeking credibility with German clients and banks, Companies planning to raise institutional investment. Subject to corporate income tax at 15%, a 5.5% solidarity surcharge on that (effectively 15.825%), and municipal trade tax (Gewerbesteuer) averaging around 14%, bringing the combined effective rate to approximately 30%. VAT at 19% applies to most goods and services. Dividends distributed to individuals are subject to a 25% flat withholding tax plus solidarity surcharge.
- Established SMEs and growth-stage startups
- Foreign companies entering the German market
- Businesses seeking credibility with German clients and banks
- Companies planning to raise institutional investment
Eckdaten
Schritt-für-Schritt-Gründungsprozess
Draft articles of association
Prepare the Gesellschaftsvertrag (articles of association) specifying company name, registered office, share capital, and business purpose. A German notary is required to certify the document.
Notarial certification
All shareholders (or their authorised representatives with notarised power of attorney) must appear before a German notary to sign and authenticate the articles of association and appoint the managing director(s).
Open a bank account and deposit share capital
Open a business bank account at a German bank and deposit at least €12,500 (half the minimum share capital). The bank issues a confirmation of deposit required for registration.
Register with the commercial register (Handelsregister)
The notary files the registration application electronically with the local court (Amtsgericht). The company legally exists once entered into the Handelsregister.
Tax registration and trade licence
Register with the local tax office (Finanzamt) to obtain a tax number and VAT ID. Apply for a trade licence (Gewerbeanmeldung) at the local trade office (Gewerbeamt).
Erforderliche Dokumente
- Articles of association (Gesellschaftsvertrag)
- Notarised shareholder resolutions
- Proof of share capital deposit
- Passport copies of all shareholders and directors
- Proof of registered office address in Germany
- Managing director appointment and consent
- Completed tax registration questionnaire (Fragebogen zur steuerlichen Erfassung)
- Trade licence application (Gewerbeanmeldung)
Kostenübersicht
Steuerliche Behandlung
Subject to corporate income tax at 15%, a 5.5% solidarity surcharge on that (effectively 15.825%), and municipal trade tax (Gewerbesteuer) averaging around 14%, bringing the combined effective rate to approximately 30%. VAT at 19% applies to most goods and services. Dividends distributed to individuals are subject to a 25% flat withholding tax plus solidarity surcharge.
Vor- und Nachteile
- Strong credibility and recognition throughout Europe
- Limited liability protection for shareholders
- Flexible profit distribution arrangements
- No restriction on foreign ownership or directorship
- Access to Germany’s extensive double-tax treaty network
- Well-established legal framework with predictable case law
- €25,000 minimum share capital requirement (€12,500 at formation)
- Notarisation is mandatory for formation and many corporate changes
- Annual financial statements must be filed and published
- Trade tax varies by municipality, adding complexity
- German-language bookkeeping and filings are standard
- Relatively high ongoing compliance and administrative costs
Andere Rechtsformen in Germany
Bereit zur Gründung einer GmbH in Germany?
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LoslegenThis content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.