🇩🇪 Business Structures in Germany
Compare the available legal structures for company formation in Germany. Each structure has different requirements, costs, and tax treatment.
Limited Liability Company (GmbH)
Gesellschaft mit beschränkter Haftung
Min. 1 shareholder
€25,000 (at least €12,500 paid in at formation)
4–8 weeks
Established SMEs and growth-stage startupsForeign companies entering the German marketBusinesses seeking credibility with German clients and banks
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Entrepreneurial Company with Limited Liability (UG (haftungsbeschränkt))
Unternehmergesellschaft (haftungsbeschränkt)
Min. 1 shareholder
€1 (must retain 25% of annual profits until €25,000 is reached)
3–6 weeks
Early-stage startups and solo founders with limited capitalFreelancers transitioning to a corporate structureTesting a business idea before committing to a full GmbH
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Stock Corporation (AG)
Aktiengesellschaft
Min. 1 shareholder
€50,000
6–12 weeks
Companies planning an IPO or public capital raiseLarge enterprises with multiple investorsBusinesses requiring a supervisory board structure
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