How does company registration work in Germany?
Company registration in Germany involves several steps and authorities making it more complex than in some other countries. This article provides an overview of the registration process in Germany.
In Germany, company setup costs and timelines vary widely depending on the legal form. It ranges from low-cost, fast registrations for sole proprietorships and GbRs to higher notary fees, capital requirements, and longer processing times for UG, GmbH, and AG formations—while final registration speed depends heavily on notary availability, bank account setup, and the efficiency of local authorities.
Basic registration steps:
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Choose legal form
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Notary (for GmbH/UG/AG)
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Register in Commercial Register (Handelsregister)
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Register business with Trade Office (Gewerbeamt)
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Tax registration
Notes & Key Details:
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For a GmbH: The minimum share capital is €25,000, of which at least €12,500 must be paid in before registration.
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For a UG: Minimum capital is €1, but practical costs of establishing (notary, registration) will push the total above that.
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Registration time depends heavily on:
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The notary appointment availability
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Bank account opening and deposit of share capital (for GmbH/UG)
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The workload and efficiency of the local Commercial Register (Handelsregister) and Trade Office (Gewerbeamt).
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The cost estimates below exclude ongoing operational costs (accounting, tax advisor, IHK membership, etc).
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For partnerships and simple forms (Sole, GbR) the main cost is trade registration; no minimum capital required.
| Legal Form | Commercial register is required? | Registration Office | Estimated Cost (registration only) | Minimum Capital | Registration Time (estimate) |
|---|---|---|---|---|---|
| Sole Proprietorship (Einzelunternehmen or e.K.) | No (unless it is an e.K.) | Tax Office | €10–60 (trade registration) | None | Immediate – few days |
| General & Limited Partnership (OHG & KG) | Yes | Commercial Register + Trade Office | ~€200–400 (notary) + €20–60 (trade) | None | 1–3 weeks |
| Entrepreneurial Company (UG) | Yes | Commercial Register + Trade Office | Notary & registration typically €300-€800+ (plus trade registration €20-60) | ≥ €1 | ~1-3 weeks (assuming smooth process) |
| Civil-Law Partnership (GbR) | No (except eGbR) | Trade Office | €20–50 (trade registration) | None | Immediate – few days |
| Limited Liability Company (GmbH) | Yes | Commercial Register + Trade Office | Notary & registration typically €600-€1,000+ (often €1,000-€3,000 in real-world cases) | €25,000 share capital | ~2-4 weeks, can extend to 4-6 weeks |
| Stock Company (AG) | Yes | Commercial Register + Trade Office | Several thousand euros (notary, regulatory, etc.) | €50,000 share capital | Possibly several weeks to months depending on complexity |