Germany
Largest economy in the EU · civil law · euro
The real value of a German company is its reputation. Where an offshore structure raises questions, a GmbH opens doors — with banks, with large customers, with public sector clients.
The country
84 million people, euro, continental European civil law.
Central location, dense supplier network, unrestricted access to the single market.
Formation must be notarised and is entered in the commercial register.
Tax and obligations
- Corporate tax of 15 per cent plus solidarity surcharge, plus trade tax depending on the municipality.
- The total burden is typically around 30 per cent — with substantial differences between locations.
- Bookkeeping and disclosure obligations by size class.
Registers and transparency
The commercial register and the transparency register are public. The list of members and the beneficial owners are visible; annual accounts are published depending on size class. Germany is the most transparent location in the catalogue.
Company forms
GmbH (€25,000 share capital) · UG haftungsbeschränkt (from €1) · AG (€50,000) · GmbH & Co. KG · OHG · KG · SE · Branch
What you need to know
The share capital of €25,000 — of which €12,500 must be paid in on filing — is NOT included in the formation price. It stays your money, but it has to be there. If you want to commit less, the UG haftungsbeschränkt starts at €1. The choice of municipality decides the trade tax and with it several percentage points of total burden.
Our product for this jurisdiction
German GmbH
€4,450
Fixed price, first-year government fees included, one point of contact through to incorporation.
See scope and price