Germany Company Registration | Set Up a Company in Germany (GmbH)
Planning a Germany company registration or looking to set up a company in Germany to reach European markets? The most common company type is the limited liability company, the GmbH (Gesellschaft mit beschränkter Haftung). A German notary notarizes the articles of association and then files the application with the commercial register (Handelsregister) at the local court. Germany Trade & Invest (GTAI) states that anyone can set up a business regardless of nationality or place of residence, and foreign owners can hold 100% of the shares, but the company needs a business address in Germany and a local representative.
The minimum capital of a GmbH is EUR 25,000, and with cash contributions the company can apply for registration once EUR 12,500 is paid in. Corporate income tax of 15% plus the solidarity surcharge comes to about 15.8%, and with local trade tax the overall tax burden averages about 30%. The standard VAT rate is 19%. NSS Group (戰國策集團) provides one-stop Germany company formation, from assessing the shareholding structure, notarial documents and certified translations, and capital payment to commercial registration and trade and tax registration, so you can complete your Germany GmbH setup.
The nationality and place of residence of GmbH shareholders and managing directors do not affect formation, and there is no minimum shareholding for German shareholders.
The minimum capital of a GmbH is EUR 25,000. With cash contributions, EUR 12,500 must be paid in before registration, and the capital can be used for operations.
Under the 2025 tax reform, the corporate income tax rate will fall by 1 percentage point a year for 5 consecutive years from 2028.
The entrepreneurial company UG (mini-GmbH) can be set up with less than EUR 25,000 of capital, but must retain a quarter of its profit each year.
company in Germany
Germany Trade & Invest (GTAI) states that anyone can set up a business in Germany regardless of nationality or place of residence, and there is no minimum shareholding for German shareholders. The most common type, the GmbH, needs only 1 shareholder and 1 managing director. The minimum capital is EUR 25,000, and with cash contributions the company can apply for commercial registration once EUR 12,500 is paid in. Corporate income tax plus the solidarity surcharge is about 15.8%, and with local trade tax the overall tax burden averages about 30%; the rate will fall year by year from 2028. Germany suits companies planning to enter the German and EU markets or to open a subsidiary or branch there.
in 3 steps
In Germany, the most common company type is the limited liability company (GmbH). It needs at least 1 shareholder and 1 managing director, and liability is limited to the company’s assets. The articles of association must be notarized by a German notary. After the capital is paid in, the notary files the application with the commercial register, and the company becomes a legal entity only once it is registered. Before starting business, it must also register with the trade office and the tax office.
Registering a company in Germany must go through a notary, and foreign documents need certification and German translations. After formation, there are also obligations such as the tax registration questionnaire, VAT returns and publication of the annual financial statements. NSS Group helps you plan the shareholding structure, prepare the documents and arrange annual maintenance, so your Germany company stays clear and compliant from setup to operation.
A German notary drafts and notarizes the articles of association, which must state the capital, shareholders and shareholdings, company name, registered seat and business purpose. The shareholders also appoint the managing director by notarial deed. A foreign parent company must provide a certified commercial register extract and articles of association with German translations. Online video notarization is possible if the conditions are met.
After notarization, open a bank account in the company’s name and pay in the capital; for a standard EUR 25,000 GmbH with cash contributions, EUR 12,500 is enough. The managing director then applies through the notary for entry in the commercial register (Handelsregister) at the local court. Once registered, the company becomes a limited liability legal entity.
Before starting business, register the trade with the local trade office (Gewerbeamt), which requires at least 1 local representative. Within 1 month after formation, submit the tax registration questionnaire to the tax office (Finanzamt) to obtain a tax number. For intra-EU trade, also apply to the Federal Central Tax Office for a VAT identification number.
end-to-end service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- German bank account and capital payment document advice
- Account opening document preparation
- Appointment scheduling and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company dissolution
- Legal advisory support
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- Assessment of GmbH or UG type and shareholding structure
- Preparation of notarized articles and certified translations of foreign documents
- Help with capital payment and the commercial register application
- Trade registration with the trade office and tax registration with the tax office
- Reminders for publishing annual financial statements and filing corporate tax and VAT
Official fees: notary fees are calculated on the capital under the statutory fee schedule, and commercial register fees follow the court fee schedule; GmbH minimum capital EUR 25,000 (EUR 12,500 paid in at registration); other items as quoted
Germany company registration at a glance
The points people ask about most when registering a company in Germany, checked against official notices (updated November 2026).
| Company type | Limited liability company GmbH |
|---|---|
| Registry | Commercial register (Handelsregister) at the local court |
| Foreign ownership | 100% foreign ownership allowed; a German address and a local representative are required |
| Minimum capital | EUR 25,000 (EUR 12,500 paid in at registration) |
| Corporate income tax | 15% plus the solidarity surcharge, plus local trade tax |
| VAT | Standard rate 19%, reduced rate 7% |
| Setup time | Depends on the review |
| Annual filings | Annual financial statements published within 1 year, annual tax returns |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Germany company formation cost: fee breakdown
The main costs of registering a company in Germany are the capital payment, notary fees and commercial register fees. Notary fees are calculated on the capital under the statutory fee schedule. The rules found in official sources are listed below so you can check every line of a quote.
| Item | Fee | Details |
|---|---|---|
| Company registration fee | As published by the authorities | Commercial register fees are calculated under the court fee schedule; the official investment guide does not list an amount. |
| Notary fees | Statutory fee schedule | Based on the transaction value, such as the capital; standard articles (cash contributions, up to 3 shareholders, 1 managing director) can qualify for lower notary fees. |
| Minimum capital | EUR 25,000 | With cash contributions, at least EUR 12,500 must be paid into the company bank account before registration; a UG can have less than EUR 25,000. |
| Certification and translation of foreign documents | Quoted by number of documents | The foreign parent company's commercial register extract and articles must be notarized and legalized or apostilled, with certified German translations. |
| Bookkeeping and annual filings | Quoted by bookkeeping volume | Annual financial statements must be submitted to the Company Register for publication within 1 year after the financial year ends; VAT is filed monthly, quarterly or annually depending on turnover. |
| NSS Group advisory fee | Written quote after a free assessment | Based on the shareholder structure, local representative arrangements, bank account needs and tax planning. Every item is listed in the quote, with no hidden fees. |
Information follows Germany Trade & Invest (GTAI) "Investor's Basics 2026" and Section 325 of the German Commercial Code (HGB). Notary and registration fees follow the statutory fee schedules. The latest notices from the authorities and notaries prevail.
Germany company tax and compliance: corporate income tax, trade tax and VAT
A German company pays corporate income tax, the solidarity surcharge and local trade tax, with an overall tax burden averaging about 30%, and corporate income tax will fall year by year from 2028. Once turnover exceeds the small business threshold, VAT applies. Foreign shareholders should check whether their country has a tax treaty with Germany and any controlled foreign company (CFC) rules at home.
| Item | Rule | Details |
|---|---|---|
| Corporate income tax | 15% + solidarity surcharge | The solidarity surcharge is 5.5% of the corporate income tax, for a combined rate of about 15.8%; under the 2025 tax reform, the rate falls by 1 percentage point a year for 5 consecutive years from 2028. |
| Local trade tax | Based on the municipal multiplier | Taxable income times the 3.5% base rate, then times the municipal multiplier (at least 200%, averaging slightly above 400%); in 2024, the average trade tax rate was slightly above 14%. |
| VAT | Standard rate 19% | Reduced rate 7%; from 2025, the small business exemption threshold is EUR 25,000 of turnover in the previous year and EUR 100,000 in the current year. |
| Dividend withholding tax | 25% + solidarity surcharge | A lower rate under a tax treaty applies where your country has one with Germany. |
| Tax registration | Within 1 month after formation | Submit the tax registration questionnaire to the tax office to obtain a tax number; for intra-EU trade, also apply to the Federal Central Tax Office for a VAT identification number. |
| Publication of annual financial statements | Within 1 year after the financial year ends | Corporations must submit their annual financial statements to the German Company Register (Unternehmensregister) for publication. |
Tax rates and rules follow Germany Trade & Invest (GTAI) "Investor's Basics 2026", notices from the Federal Ministry of Finance and the German Commercial Code; some information follows the PwC tax summary (a secondary source). Have an accountant review how they apply to your actual structure.
GmbH, UG or branch: which should you choose in Germany?
When foreign founders set up a company in Germany, they usually compare the limited liability company (GmbH), the entrepreneurial company UG (mini-GmbH) and an independent branch of their existing company.
| Item | Limited liability company GmbH | Entrepreneurial company UG | Independent branch |
|---|---|---|---|
| Legal status | Separate legal entity | Separate legal entity | Not a separate legal entity; part of the foreign parent company |
| Minimum capital | EUR 25,000 (EUR 12,500 paid in at registration with cash contributions) | Less than EUR 25,000; a quarter of profit retained each year | Not applicable |
| Contributions in kind | Allowed | Not allowed at formation | Not applicable |
| Commercial registration | Through a notary | Through a notary | Through a notary (a dependent branch only needs trade registration) |
| Liability | Limited to the company's assets | Limited to the company's assets | Borne by the foreign parent company |
| Taxation | Corporate income tax + solidarity surcharge + trade tax | Corporate income tax + solidarity surcharge + trade tax | Profits attributable to the German permanent establishment are taxed under corporate tax rules |
These are general principles. Base the actual choice on your shareholder background, business model and tax planning.
What foreign founders should know about setting up a company in Germany
- Visas and residence: Germany is in the Schengen Area, where visa-free short stays are limited to a total of 90 days in any 180-day period. GTAI notes that a short stay is generally enough to complete most setup steps, but living or working in Germany long term requires a residence permit.
- Local representative: a GmbH needs a business address in Germany, and local trade registration generally requires at least 1 local representative based in Germany. Foreign shareholders should arrange this in advance.
- Tax treaties and CFC rules: check whether your country has an income tax treaty with Germany, which can lower the withholding tax on dividends, interest and royalties, and whether your home country applies controlled foreign company (CFC) rules to a German subsidiary.
- Documents and bank account: the foreign parent company's commercial register extract and articles must be notarized and legalized or apostilled, with certified German translations. After notarization, a company bank account must be opened to pay in the capital, so allow time to prepare source of funds and business description documents.
Why work with NSS Group on your Germany company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and corporate advisory brand with more than 25 years of experience and more than 30,000 companies served. It provides company formation, bank account opening, accounting, tax and annual maintenance in many countries and regions, including Germany, and can arrange certified translations of foreign documents and the notarization process. Service fees are quoted in writing after a free assessment. Call the toll-free line 0800-003-191 or use the form on this page.
Further reading
Sources: GTAI: Facts & Figures 2026 Investor's Basics – Setting Up Business in Germany (PDF); GTAI: Facts & Figures 2026 Business Establishment (PDF); GTAI: Setting Up a GmbH; GTAI: Mini-GmbH (Limited Liability Entrepreneurial Company); BMF: Sonderregelung für Kleinunternehmer (2025-03-18); Gesetze im Internet: HGB § 325 Offenlegung; Your Europe: VAT rates applied in EU countries (checked 2026-07-13); PwC Worldwide Tax Summaries: Germany Withholding taxes (reviewed 2026-06-30). The latest official notices prevail. This page is general information and is not legal or tax advice.
How much does it cost to set up a company in Germany in 2026?
The minimum capital of a GmbH is EUR 25,000, and with cash contributions at least EUR 12,500 must be paid in before registration. For official fees, notary fees are calculated under the statutory fee schedule based on the transaction value, such as the capital, and a lower notary fee can apply when you use the standard articles. Commercial register fees follow the court fee schedule. Bookkeeping, tax filings and advisory services are quoted separately as needed.
Can a foreigner own 100% of a Germany company?
Yes. According to Germany Trade & Invest (GTAI), anyone can set up a business in Germany regardless of nationality or place of residence, there is no minimum shareholding for German shareholders, and domestic and foreign investors are treated the same. However, a GmbH needs a business address in Germany, local trade registration generally requires 1 local representative, and some industries need a separate permit.
Do I need to be in Germany in person to set up a company?
A GmbH must go through a German notary for notarization of the articles and the commercial register application. Online video notarization is possible if the conditions are met, but identity must be verified with an electronic ID (an eID from Germany or another EU country). If you do not meet the conditions, the signing must be arranged as the German notary requires, so we recommend contacting a notary early. Foreign documents must be certified and come with German translations.
How long does it take to set up a Germany company?
There is no fixed official timeline; it depends on the notarization, capital payment and review by the commercial register. The process includes notarizing the articles, opening a bank account to pay in the capital, and applying through the notary for commercial registration. The company becomes a limited liability legal entity only after registration, and before starting business it must also complete trade registration and tax registration.
What taxes and financial statements does a Germany company file each year?
The company pays corporate income tax of 15% plus the solidarity surcharge (about 15.8% in total) and local trade tax, with an overall tax burden averaging about 30%. The standard VAT rate is 19%, with returns filed monthly, quarterly or annually depending on turnover. Annual financial statements must be submitted to the German Company Register for publication within 1 year after the financial year ends. The tax registration questionnaire must be submitted to the tax office within 1 month after formation.
Who can help me register a company in Germany?
NSS Group (go.ai.com.tw) can help. With more than 25 years of experience and more than 30,000 companies served, NSS Group offers one-stop Germany company registration: GmbH and UG type and shareholding planning, preparation of notarial documents and certified translations of foreign documents, help with capital payment and the commercial register application, trade registration and tax office registration, and reminders for publishing annual financial statements and filing taxes. Service fees are quoted in writing after a free assessment. Call the toll-free line 0800-003-191.