Germany
Company formation in Germany is a formal, notary-led process that provides a high degree of legal certainty. The most popular legal form is the Limited Liability Company (GmbH). The process begins with a notary public drafting and notarizing the Articles of Association. This notarization is crucial as it legally authenticates the founding documents. A minimum share capital of €25,000 is required, and at least half of this amount must be deposited into a business bank account before registration.
Once the documents are notarized and the capital is deposited, the notary submits the application to the Commercial Register (Handelsregister). This is the official public registry where the company’s legal existence is formalized. After registration, the company
must also register with the local tax office (Finanzamt) to get a corporate tax number. It also needs to be registered with the local trade office (Gewerbeamt) and in the Transparency Register (Transparenzregister). The German system is thorough, ensuring a high level of legal and financial security from the start.
- Choose your legal form and name. The most popular form is the Limited Liability Company (GmbH). Select a unique name and have it checked for availability and eligibility by the Chamber of Commerce.
- Draft the Articles of Association. The Articles of Association (Gesellschaftsvertrag) are the core document outlining the company’s rules. It must be prepared and notarized by a German notary public.
- Open a bank account and deposit capital. Open a business bank account and deposit the minimum share capital, which is €25,000 for a GmbH. Proof of deposit is required for registration.
- Register with the Commercial Register. The notary submits the notarized Articles of Association and other documents to the Commercial Register (Handelsregister). This registration officially establishes the company as a legal entity.
- Register for tax and trade licenses. The company must be registered with the tax office to obtain a corporate tax number. You may also need to register with the local trade office and other regulatory bodies.
- Fulfill post-registration tasks. Register with the Transparency Register and any other relevant authorities. Ensure you have the necessary business licenses and are prepared for all ongoing tax and compliance obligations.