Services · Company formation

Company registration in Germany

Updated 7 October 2026

A limited liability company (GmbH) in the EU's largest economy. We draft the articles, handle the notary and registration, and help with the bank account and taxes.

Germany is the EU's largest market, and a German company gives access to local clients, banks and public procurement. Most founders register a GmbH, and for a small start its light version, the UG, with token capital. The articles are notarised, and the company comes into existence on entry in the commercial register. Below: who a German company suits, the documents and capital required, what registration costs and how long it takes, the taxes a company pays and how they will change by 2032.

Who a German company suits

A German company is opened when you need clients and suppliers in Germany and the EU: local customers, marketplaces and public buyers prefer to deal with a company from the German commercial register. It suits trade and manufacturing, software development, logistics, and holding property or shares in other companies.

It does not suit those looking for low tax or anonymity. The total burden on profits is just under 30%, founders and managing directors are public in the commercial register, and beneficial owners are entered in the transparency register. A company alone does not give the right to live in Germany: a managing director from outside the EU who relocates needs a residence permit for self-employment.

Which company to open in Germany

• GmbH. Share capital of at least $29,000. Half of it, $15,000, is enough for registration; the rest can follow later.
• UG (haftungsbeschränkt). A light form of the GmbH: the capital can be a token amount, paid in full before registration, with the limited liability label in the name. It must set aside a quarter of its annual profit until capital reaches $29,000.

Banks and large clients prefer a full GmbH, so the UG is usually chosen for a trial start.

Requirements and documents

The law does not restrict the nationality or residence of founders and the managing director. Three things are mandatory: a business address in Germany entered in the commercial register, at least one managing director who has not been barred from the role by a court or authority, and notarisation.

• passports of the founders and the managing director, proof of residential address;
• articles of association or the model protocol, which can be used with up to three founders and one managing director;
• the list of shareholders and the resolution appointing the managing director;
• the managing director's assurance that nothing bars them from the role, and the bank's confirmation that the capital has been paid in;
• if a founder is a company: an extract from its home register and proof of the signatory's authority, apostilled and with a certified German translation;
• beneficial owner details for the transparency register, a business description and turnover plan for the bank and the tax office.

Since August 2022 a GmbH can be formed before a notary by video, but this requires an electronic ID from Germany or another EU country. Founders from other countries attend the notary in person or issue a notarised, apostilled power of attorney.

How much company registration in Germany costs

The notary's fee is set by law and depends on the capital and the number of founders; it is lower with the model protocol. Dollar amounts are converted at the European Central Bank rate of 6 October 2026 and rounded up. A manager will calculate the total for your founders in the chat.

Company taxes in Germany

A company pays 15% corporate income tax plus a 5.5% solidarity surcharge on that tax, and trade tax at a rate set by the municipality. According to the Federal Ministry of Finance, the total burden on company profits is currently just under 30%.

The Act on an Immediate Tax Investment Programme, passed by the Bundestag on 26 June 2025 and approved by the Bundesrat on 11 July 2025, cuts corporate income tax by 1 percentage point a year:

By 2032 the total burden will fall to about 25%. The same act reintroduced declining-balance depreciation of up to 30% a year for equipment.

How registration works

1. Reviewing the business. We choose the form, capital, founders and managing director, and check the name.
2. Articles and notary. We draft the articles and the register application, and a notary certifies them. Founders sign before a notary or by power of attorney.
3. Capital. We open the company account and pay in at least $15,000 for a GmbH or the full capital for a UG.
4. Commercial register. The notary files the application; the company exists once entered.
5. Tax and trade registration. We register the trade with the municipality, obtain a tax number and, if needed, a VAT number, and file with the transparency register.

Timeline step by step

With documents ready, formation usually takes 2-4 weeks. The bank and the tax office are what most often move the date, so we prepare their questionnaires together with the articles.

Why registration in Germany gets delayed or refused

• The bank will not open an account. Without an account the capital cannot be paid in, and German banks closely check founders from outside the EU.
• The tax office holds the number. It asks detailed questions about plans and turnover, especially if the managing director does not live in Germany.
• The director cannot travel. Some steps and the bank require personal attendance or notarised, apostilled documents from abroad.
• The name or business purpose is rejected. The register refuses a name that is misleading or matches one already entered in the same town, and some activities need a permit first.
• No business address. Without an address in Germany where documents can be served on the company, the register entry is not made.
• A founder or director is on a sanctions list. The notary and the bank must refuse.

Restrictions for specific nationalities

German law does not sort founders by nationality. The restrictions come from EU sanctions and bank practice:

• persons on sanctions lists and companies they control will be refused both registration and an account;
• EU banks may not hold more than $120,000 per client who is a national or resident of Russia or Belarus, unless they hold citizenship or a residence permit of an EU or EEA country or Switzerland;
• accounting, audit, legal and management consulting services may not be provided in the EU to companies registered in Russia, so a structure with a Russian company as founder is reviewed separately before work starts;
• a managing director from outside the EU who moves to Germany needs a residence permit for self-employment; the company can be managed from abroad without one.

We find out which bank will open an account for your nationality and place of residence before the notary appointment.

What we do

We choose the form, draft the articles, arrange the notary, pay in the capital, register the company in the commercial register, register it for tax, provide the address and help with the bank account. After registration we keep the transparency register entry up to date and remind you of filing deadlines. Prices for each service are in the table below.

Fees

See also

Business account · Personal account · Investment property · All country programs

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