Last reviewed 21 Mar 2023
| Name in local language | Registrable in commercial register / legal entity | Minimum capital | Sole shareholder company | |
| Limited liability company | Gesellschaft mit beschränkter Haftung (GmbH) | yes / yes | generally EUR 35,000 (EUR 70 per shareholder) in case of incorporation EUR 10,000 within the first 10 years possible | yes |
| Stock company/ European Company | Aktiengesellschaft (AG) / Europäische Gesellschaft | yes / yes | AG: EUR 70,000 SE: EUR 120,000 | yes |
| Cooperative (with limited liability) | Genossenschaft mit beschränkter Haftung (Gen.mbH) | yes / yes | no | no |
| General partnership | Offene Gesellschaft (OG) | yes / generally | no | no |
| Limited partnership | Kommanditgesellschaft (KG) | yes / generally | no | no |
| Registered branch office | Eingetragene Zweigniederlassung | yes / no | no | n / a |
| Permanent establishment | Steuerliche Betriebsstätte | no / no | no | n / a |
| Capital tax / registration fees | Written form / notarization | Tax transparency | Registration with tax authorities | Statutory audit (revenues more than EUR 10 million, total assets more than EUR 5 million, more than 50 employees) | |
| Limited liability company | no / registration in Companies’ Register | yes / yes | no | yes | if above statutory thresholds are exceeded accordingly |
| Joint stock company / SE | no / registration in Companies’ Register | yes / yes | no | yes | obligatory |
| Cooperative (with limited liability) | no / registration in Companies’ Register | yes / no | no | yes | if above statutory thresholds are exceeded accordingly |
| General partnership | no / registration in Companies’ Register | recommended / no | yes | yes | no (if no individual has unlimited liability: yes, if above statutory thresholds are exceeded) |
| Limited partnership | no / registration in Companies’ Register | recommended / no | yes | yes | no (if no individual has unlimited liability: yes, if above statutory thresholds are exceeded) |
| Registered branch office | no / registration in Companies’ Register | n / a | n / a (yes) | yes | as part of any audit of the parent company |
| Permanent establishment | no / n / a | n / a | n / a (yes) | yes | as part of any audit of the parent company |
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
