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The choice of legal form is directly related to the planned activity
Overview about most important legal forms
Further below, you can find a brief overview of the most common legal forms in Germany.
Business
20 EUR REGISTRATION FEES
- No share capital
- Not an independent legal entity
- Sole proprietor
- Personal liability with entire assets
General Partnership (OHG)
APPROX. 500 EUR NOTARIAL CERTIFICATION
- No minimum capital
- Independent legal entity
- Unlimited full liability of all partners
- Double-entry bookkeeping
- Trade register entry by notary
UG (Limited Liability Entrepreneurial Company)
APPROX. 500 EUR NOTARIAL CERTIFICATION
- Entrepreneurial company, also known as Mini-GmbH
Independent legal entity - Liability of shareholders limited to their share capital contribution
- Risk of insolvency delay in case of over-indebtedness
- Trade register entry by notary
GmbH
(Limited Liability Company)
APPROX. EUR 900 NOTARIAL CERTIFICATION, MIN. EUR 25,000 SHARE CAPITAL
- Independent legal entity
- Liability of shareholders limited to their share capital contribution
- Trade register entry by notary