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How to found a company in Germany
You’d incorporate a Gesellschaft mit beschränkter Haftung (GmbH).
The numbers
- Government filing fee
- €300Handelsregister entry of €225 — raised 50% from €150 on 1 June 2025 — plus a €75 provisioning fee. Notarial fees are separate and larger: roughly €500–600 for a single-shareholder GmbH on the model protocol, €800–1,500 or more with bespoke articles.
- Typical turnaround
- ~3 weeks
- Corporation tax
- 30%15% corporate tax plus a 5.5% solidarity surcharge on that tax (15.825% combined), plus municipal trade tax of roughly 8.75%–20.3%. Effective combined rate is about 29%–33% depending on the municipality.
- USt threshold
- €22,000Kleinunternehmerregelung small-business threshold.
- Minimum directors
- 1No residency requirement, though a managing director must be able to enter Germany to act.
- Minimum shareholders
- 1
What you’ll need
- Share capital of €25,000, of which at least €12,500 must be paid up before registration
- Notarised articles of association
- A German business address and trade office registration
- Entry in the Handelsregister
Watch out
- ⚠️The UG (haftungsbeschränkt) can be formed with €1 of capital but must retain 25% of annual profit until reserves reach €25,000.
- ⚠️Registration does not proceed until the paid-up capital is deposited in a German business account, which is commonly the longest delay.
- ⚠️Trade office registration fees vary by municipality.
The steps
- 1
Draft and notarise the articles
Founding~1 weekA German notary must certify the Gesellschaftsvertrag. The model protocol is cheaper but less flexible.
- 2
Open a bank account and pay in capital
You~1 weekAt least €12,500 must be deposited before registration proceeds.
- 3
File with the Handelsregister
The registry~2 weeksSubmitted by the notary and reviewed by the registry court.
- 4
Register the trade and with the tax office
You~2 weeksGewerbeanmeldung with the trade office, then the Finanzamt questionnaire to obtain tax numbers.
What you’ll need around it
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Business banking
Wise Business
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Business banking
Revolut Business
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Business banking
Airwallex
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Business banking
Qonto
Checked 31 Jul 2026 against an official source. Rules and fees change — confirm anything you are about to act on. Founding is not a law firm and this is not legal or tax advice.