START A COMPANY / EUROPE

How to register a company in Germany

A German GmbH needs notarised articles, €25,000 capital (€12,500 paid in at registration) and a Handelsregister entry. A UG (haftungsbeschränkt) can start from €1. Sole traders register a trade at the Gewerbeamt and with the tax office; freelancers only with the tax office.

REGISTRY: Handelsregister (commercial register kept by local courts, via the Gemeinsames Registerportal der Länder); trade office (Gewerbeamt) for sole traders
ONLINE: Partly online
FROM: €40 (≈ £34)
STRUCTURES HERE: 4

Go to the official registry

Setting up from abroad

Nationality and residence of shareholders and managing directors do not matter. You need a German notary (video notarisation is possible with an eID), a German business address and a bank account for the capital. Non-EU managing directors who work in Germany need a permit allowing self-employment.

PRIVATE LIMITED COMPANY

GmbH: Gesellschaft mit beschränkter Haftung (private limited company)

Established or well-funded businesses wanting limited liability and a credible, widely accepted legal form.

Liability: Limited to what you put in
You need: 1 shareholder and 1 managing director (Geschäftsführer); the same person can be both
Minimum capital: €25,000, of which at least €12,500 must be paid in before registration
Time: About 2 to 4 weeks: notary dates and bank account opening take longest; the court usually registers within about a week once the capital is paid in.

Steps

Choose a company name (the IHK can check it), a German business address and the business purpose; check whether your activity needs a licence.
Draft the articles of association (Gesellschaftsvertrag) or use the notary's Musterprotokoll template (up to 3 shareholders and one managing director).
Sign before a German notary, in person or by video with an eID, and appoint the managing director(s); foreign documents may need certified translations or an apostille.
Open a business account for the GmbH in formation and pay in at least €12,500 (the full €25,000 is common); keep the bank confirmation.
The notary files the application electronically with the Handelsregister; entry typically follows within about a working week of full proof of payment (court fee €150 for cash contributions).
Register the trade with the local Gewerbeamt (€20 to €60) and file the electronic tax questionnaire (Fragebogen zur steuerlichen Erfassung) on ELSTER to get your tax number.
Report the beneficial owners to the Transparenzregister and register with the accident insurer; IHK membership is automatic.
If you will employ staff, request an employer number (Betriebsnummer) and register with the social-security carriers.

Documents

Passport or ID for each shareholder and managing director
Articles of association or Musterprotokoll (notarised)
Shareholder list
Bank confirmation of the capital payment
Managing director's declaration that nothing prevents appointment
Proof of German business address; licence for regulated activities

Official fees

Handelsregister court fee about €150 (€240 for contributions in kind); notary about €600 to €800 (less with the Musterprotokoll); trade registration €20 to €60. About €1,000 in total on top of the capital.

Budget

How	About	What it covers
Do it yourself	€1,000≈ £860	Notary about €600-800, court €150, trade office €20-60 (Gründerplattform estimate); capital excluded
With an accountant or agent	€1,800≈ £1,500	About €1,500 to €2,500: official fees plus a tax adviser (Steuerberater) or formation service handling filings
Full service	€3,500≈ £3,000	About €3,000 to €5,000: lawyer-drafted articles, registered-address service, notary and bank-account support

Every year

Prepare annual financial statements and publish them through the Unternehmensregister (Bundesanzeiger) within 12 months of year-end
File corporation tax (15% plus 5.5% solidarity surcharge on it) and trade tax returns; trade tax varies by municipality
Submit VAT returns (monthly or quarterly) and the annual VAT return
Keep the shareholder list and Transparenzregister entry current and pay IHK contributions

Good to know. Handelsregister portal would not load from my network; the URL is the official portal. Notary, court and trade-office figures from Gründerplattform and IHK. Unverified: Musterprotokoll savings, overall timing, tax rates, filing deadlines, agent and lawyer costs (market estimates).

PRIVATE LIMITED COMPANY

UG (haftungsbeschränkt): Unternehmergesellschaft (haftungsbeschränkt), the entrepreneurial or mini-GmbH

Low-capital start-ups and consultancies wanting limited liability from day one who can build up reserves over time.

Liability: Limited to what you put in
You need: 1 shareholder and 1 managing director (Geschäftsführer); the same person can be both
Minimum capital: From €1, paid in full in cash before registration; 25% of annual profit goes to a reserve until €25,000 is reached
Time: About 1 to 3 weeks: the Musterprotokoll route is fastest; bank account opening is the usual delay.

Steps

Choose a name ending in 'UG (haftungsbeschränkt)', a German business address and the business purpose; check whether you need a licence.
Use the notary's Musterprotokoll template (cash contributions only, up to 3 shareholders and one managing director) or draft custom articles.
Sign before a German notary, in person or by video with an eID, and appoint the managing director; foreign documents may need translations or an apostille.
Open a business account and pay in the entire share capital in cash; keep the bank confirmation.
The notary files the application electronically with the Handelsregister (court fee €150); entry typically follows within about a week of complete documents.
Register the trade with the local Gewerbeamt (€20 to €60) and file the electronic tax questionnaire on ELSTER to get your tax number.
Report the beneficial owners to the Transparenzregister and set up the 25% profit reserve in your accounts; IHK membership is automatic.

Documents

Passport or ID for each shareholder and managing director
Musterprotokoll or articles of association (notarised)
Shareholder list
Bank confirmation of full capital payment
Managing director's declaration that nothing prevents appointment
Proof of German business address

Official fees

Handelsregister court fee about €150; notary fees scale with the capital, so they are lowest on the Musterprotokoll route; trade registration €20 to €60.

Budget

How	About	What it covers
Do it yourself	€400≈ £340	Musterprotokoll: notary about €150-250, court €150, trade office €20-60 (estimate); capital excluded
With an accountant or agent	€1,200≈ £1,000	About €900 to €1,800: official fees plus a tax adviser or formation service handling the filings
Full service	€2,500≈ £2,100	About €2,000 to €3,500: lawyer-drafted articles, registered-address service and bank-account support

Every year

Pay 25% of the annual profit into the legal reserve until capital reaches €25,000
Prepare annual financial statements and publish them through the Unternehmensregister (Bundesanzeiger) within 12 months of year-end
File corporation tax (15% plus 5.5% solidarity surcharge on it), trade tax and VAT returns
Keep the shareholder list and Transparenzregister entry current and pay IHK contributions

Good to know. UG is a GmbH variant, not a separate form; banks and customers may ask for more security. Unverified: notary cost on the Musterprotokoll route (estimate), overall timing, tax rates, filing deadlines, agent and lawyer costs (market estimates).

SOLE TRADER

Einzelunternehmen: Einzelunternehmen (sole proprietorship, as a trader or freelancer)

Freelancers and small traders wanting minimal formalities who accept unlimited personal liability.

Liability: Unlimited: you are personally liable
You need: 1 individual
Minimum capital: None
Time: A few days to 2 weeks: trade registration is often quick; the tax number usually follows within a few weeks.

Steps

Decide whether you are a trader (Gewerbe) or a freelancer (Freiberufler, such as consultants, designers or IT freelancers); freelancers skip the trade office and register only with the tax office.
Check whether your activity needs a permit or qualification (for example craft trades via the Handwerkskammer, catering or financial services).
Register the trade with the local trade office (Gewerbeanmeldung), in person or online where offered; the fee is about €15 to €65 depending on the municipality.
The trade office informs the tax office, the accident insurer and the IHK or Handwerkskammer; you receive the trade registration certificate (Gewerbeschein).
Submit the electronic tax questionnaire (Fragebogen zur steuerlichen Erfassung) on ELSTER within one month of starting to get your tax number, and choose the small-business VAT scheme if eligible.
Take out health insurance (compulsory in Germany), consider pension and accident cover, and open a separate business bank account.

Documents

Passport or ID card
Residence permit allowing self-employment (non-EU nationals)
Proof of address or business premises
Qualification or permit for regulated trades
Expected turnover and profit for the tax questionnaire

Official fees

Trade registration about €15 to €65 depending on the municipality (typically €20 to €60); tax-office registration is free and freelancers pay no registration fee; IHK membership contributions apply.

Budget

How	About	What it covers
Do it yourself	€40≈ £34	Trade registration fee only (typically €20 to €60); freelancers pay nothing
With an accountant or agent	€400≈ £340	About €300 to €600: tax adviser helps with the ELSTER questionnaire and sets up bookkeeping
Full service	€900≈ £770	About €700 to €1,200: tax adviser package with business plan, insurance advice and first-year bookkeeping

Every year

File the annual income tax return (due 31 July of the following year, later with a tax adviser) and pay quarterly advance payments
File VAT returns (monthly or quarterly) unless you use the small-business scheme (turnover up to €25,000 last year and €100,000 this year)
File a trade tax return if you run a trade (€24,500 allowance for sole traders) and pay IHK contributions
Keep bookkeeping records and pay health, pension and accident insurance contributions

Good to know. Small-business VAT limits (€25,000 / €100,000 from 2025) and the €15 to €65 fee range come from IHK/BMF pages seen via search. Unverified: income tax deadline, trade tax allowance, tax-number timing, adviser costs (market estimates).

PARTNERSHIP

GbR: Gesellschaft bürgerlichen Rechts (civil-law partnership)

Two or more freelancers or founders starting together with no formal capital and minimal registration; partners are personally liable.

Liability: Unlimited: you are personally liable
You need: 2 partners (individuals or companies)
Minimum capital: None
Time: A few days to 2 weeks; optional eGbR registration adds about 1 to 3 weeks.

Steps

Agree a written partnership agreement (Gesellschaftsvertrag) on contributions, profit shares, management and exit; it is not legally required but strongly advised.
If you run a trade, register it with the local Gewerbeamt (about €20 to €60); freelance partnerships skip this step.
File the electronic tax questionnaire for the partnership on ELSTER within one month to get a tax number; each partner keeps their own personal tax registration.
Optionally, and necessarily if the GbR will own land or hold GmbH shares, register it in the Gesellschaftsregister as an eGbR through a notary-certified application (possible since 1 January 2024).
Open a joint business bank account and arrange liability and accident insurance.

Documents

Passport or ID for each partner
Written partnership agreement
Proof of business address
Residence permit allowing self-employment (non-EU partners)
Notary-certified registration application (only for eGbR registration)

Official fees

Trade registration about €20 to €60; tax-office registration free; optional eGbR registration needs a notary-certified application plus court and notary fees (amount not verified).

Budget

How	About	What it covers
Do it yourself	€40≈ £34	Trade registration fee only (typically €20 to €60); freelance partnerships pay nothing
With an accountant or agent	€500≈ £430	About €300 to €700: tax adviser sets up the tax registration and bookkeeping
Full service	€1,500≈ £1,300	About €1,000 to €2,000: lawyer-drafted partnership agreement and optional eGbR registration via a notary

Every year

File the partnership's declaration of profits (gesonderte und einheitliche Gewinnfeststellung) and its VAT returns
Each partner files their own income tax return covering their share of profits
Pay trade tax if the partnership runs a trade (€24,500 allowance)
Keep records and update the Gesellschaftsregister entry (if registered) when partners change

Good to know. Official GbR pages could not be read; this entity is built from general knowledge. Unverified: eGbR process and fees, filing duties, timeline, adviser and lawyer costs (market estimates).

After you register

Obtain your tax number by filing the ELSTER tax questionnaire; request a VAT ID from the BZSt if you trade cross-border in the EU
Register the business with the trade office (Gewerbeamt) before starting; IHK or Handwerkskammer membership follows automatically
Report beneficial owners to the Transparenzregister (transparenzregister.de)
Register with the statutory accident insurer (Berufsgenossenschaft); if you hire, request an employer number (Betriebsnummer) and register employees with social-security carriers
Open a business bank account; health insurance is compulsory for the self-employed
Check permits for regulated sectors (craft trades, food, financial services)

Sources

Checked 1 Oct 2026 against:

Pound amounts use HMRC's exchange rates for 2026-10 and are a rough guide only.

Other countries in Europe

This guide is general information to help you plan, not legal, tax or immigration advice. Fees, forms and rules change: check the official registry before you file, and take professional advice for anything complex. Agent and lawyer costs are typical market prices, not quotes.

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