- Remote setup
- Possible
- Visit, notary or lawyer
- Notary (video ok)
- Local director
- No
- Registered address
- German address
- Minimum capital
- €25,000 (half paid up)
- Yearly upkeep
- Not stated
- EU member
- Yes
- IWG business address
- 157 centresfrom $65/mo
What the registry requires
| Company type | Gesellschaft mit beschränkter Haftung (GmbH); UG (haftungsbeschränkt) is the low-capital variant |
|---|---|
| Registry | Handelsregister (commercial register) at the local court (Amtsgericht), filed through a German notary |
| Government filing fee | €225 — Court fee for the first registration of a GmbH or UG (HRegGebV no. 2100); €360 if a contribution in kind is made. Notary fees are extra and scale with share capital. |
| Registration time | Neither GTAI nor the register publishes a standard processing time; registration follows verification of the paid-in capital. |
| Resident director | GTAI: nationality and residence of shareholders and managing directors are irrelevant; the company must have a German business address and a local representative. |
| Visit, notary or lawyer | Articles and the register application must be notarised; since 1 Aug 2022 cash formations can be done in a notary video conference with a German or other EU eID. |
| Registered address | A German business address and a local representative are required; the official pages do not say whether a provider's address qualifies. |
| Minimum capital | €25,000 (half paid up) |
| Corporate tax | Corporate income tax 15% plus 5.5% solidarity surcharge (about 15.8%) and municipal trade tax (average slightly above 14%); GTAI puts the combined average at about 30%. |
| Every year | No annual register fee is stated on the official pages checked; annual accounts must be filed electronically. |
What it costs
- Government filing fee
- €225
- ≈ $257 at ECB rates
Court fee for the first registration of a GmbH or UG (HRegGebV no. 2100); €360 if a contribution in kind is made. Notary fees are extra and scale with share capital.
- Every year
- Not stated
No annual register fee is stated on the official pages checked; annual accounts must be filed electronically.
- Not included
- Provider fees
Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.
How to register a company in Germany, step by step
- Draft the articles of association (share capital, shareholders, business name, registered office, purpose) and appoint at least one managing director.
- Notarise the articles before a German notary, in person or by video conference with an EU eID.
- Open a company bank account and pay in the capital (at least €12,500 of a €25,000 GmbH; UG capital in full).
- Have the notary file the electronic application for entry in the Handelsregister.
- Wait for the court to register the company; it exists as a legal entity only from registration.
- Notify the local trade office (Gewerbeamt) through a local representative before starting operations.
Corporate tax in Germany
15% + trade tax. Corporate income tax 15% plus 5.5% solidarity surcharge (about 15.8%) and municipal trade tax (average slightly above 14%); GTAI puts the combined average at about 30%.
Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.
Common mistakes
- Assuming the formation can be signed from abroad without an EU eID; without one, an in-person notary appointment or a notarised proxy is needed.
- Registering with less than €12,500 actually paid into the company account, which blocks entry in the register.
- Forgetting that a German business address and a local representative are mandatory even when all directors live abroad.
Compare Germany with alternatives
| Yearly upkeep | |||||||
|---|---|---|---|---|---|---|---|
 SwedenAB | SEK 2,400≈ $242 | About 7 working days | 20.6% corporate tax | Half of board in EEA | Not required | Swedish postal address | Annual report yearly |
 Slovakias.r.o. | €220≈ $251 | 2 working days | 21% (10% ≤ €100k) | Permit if non-EU/OECD | Notary/lawyer deed | Owner's consent | Not stated |
 GermanyGmbH | €225≈ $257 | Not stated | 15% + trade tax | No | Notary (video ok) | German address | Not stated |
 SpainSL | €250≈ $285 | 1–10 days | 25% (15% new cos.) | No (NIE needed) | Notary or proxy | Registry silent | Not stated |
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.
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Sources
- Capital €25,000, €12,500 paid in, notary and online formation with EU eID, German business address and local representative, residence irrelevant — gtai.de, checked September 27, 2026
- UG from €1 per share, 25% profit retention, formation from home via online notary since 1 Aug 2022 — gtai.de, checked September 27, 2026 (search extract)
- Register fee €225 (no. 2100), €360 with contribution in kind (no. 2101) — gesetze-im-internet.de, checked September 27, 2026
- Online notarial formation of GmbH/UG and register filings since 01.08.2022 with eID — notar.de, checked September 27, 2026
- Corporate tax 15%, solidarity surcharge, trade tax average above 14%, combined average about 30% — gtai.de, checked September 27, 2026 (search extract)