Germany company formation requirements
One founder is enough. A notary is required. Part of it can be done online.
| Minimum capital | €25 000gesetze-im-internet · 09-20 |
|---|---|
| Paid before registration | not confirmed yet |
| Notary | Requiredgesetze-im-internet · 09-20 |
| Formed online | Partlygesetze-im-internet · 09-20 |
| Time to register | no figure yet |
| Founders, minimum | 1gesetze-im-internet · 09-20 |
| Business register | Handelsregistergesetze-im-internet · 09-20 |
Founders living abroad, every country · Every country side by side: Do you need a notary to open a company in Europe? · Open a company in Europe online
Germany company formation cost
Forming a GmbH carries 2 charges set by law. The capital is separate: it stays in the company.
| Commercial register entry | €225gesetze-im-internet · 09-20 |
|---|---|
| Notary fee | €120gesetze-im-internet · 09-20 |
Germany company formation for non-residents
Yes. A founder may live outside the country. Founders may live anywhere; the act sets no residence condition on founders or managing directors. Nationality does not matter: the act sets no nationality condition on founders or managing directors. No contact person, but the registration must state a business address in Germany.
| Founder living abroad | yes gesetze-im-internet · 09-21 |
|---|---|
| Founder from outside the EU | yes gesetze-im-internet · 09-21 |
| Local contact or address | A business address in the country gesetze-im-internet · 09-21 |
| Filing in English | no figure yet |
Questions founders ask about Germany
Can a foreigner open a company in Germany?
Yes. Founders may live anywhere; the act sets no residence condition on founders or managing directors. gesetze-im-internet · 09-21
Open a company in Germany online?
The notarial deed can be done by video link with the notary. gesetze-im-internet · 09-20
How much does it cost to register a business in Germany?
The charges set by law: commercial register entry €225; notary fee €120. The capital is separate and stays in the company. gesetze-im-internet · 09-20
Company tax in Germany
| Corporation tax | 15 % taxable income, for tax periods up to 2027gesetze-im-internet · 09-20 |
|---|---|
| Solidarity surcharge | 5.5 % the corporation tax amountgesetze-im-internet · 09-20 |
| Trade tax base rate | 3.5 % trade income, before the municipal multipliergesetze-im-internet · 09-20 |
| VAT, standard rate | 19 %gesetze-im-internet · 09-20 |
Other forms in Germany
- UG — Entrepreneurial company with limited liability. Minimum capital not confirmed yet. Its own row because three stored values differ from the GmbH: the minimum capital, what must be paid before filing, and the ban on contributions in kind.
Sources and licences
Sources: Quelle: gesetze-im-internet.de
All the figures for this page are in. Updated 2026-09-20. How we check.