Choosing the right legal form is the first structural decision when entering Germany. Below is an overview of the main options, their liability profiles, minimum capital requirements and what it typically costs to get registered.
| Entity form | Meaning | Liability | Minimum capital | Typical cost to open |
|---|---|---|---|---|
| Einzelunternehmen | Sole proprietorship | Unlimited personal liability | €0 | €20 – €60trade registration |
| Freiberufler | Freelancer / liberal profession | Unlimited personal liability | €0 | Usually €0registration; possible chamber / professional fees |
| GbR | Civil-law partnership | Partners personally liable | €0 | €20 – €60trade registration per partner / business |
| e.K. | Registered merchant | Unlimited personal liability | €0 | Around €170+incl. commercial register / notary, plus trade registration |
| OHG | General commercial partnership | Partners personally liable | €0 | Around €800+incl. notary / register |
| KG | Limited partnership | General partner fully liable; limited partners limited to contribution | €0statutory minimum | Around €800 – €1,500+ |
| PartG / PartG mbB | Professional partnership (e.g. lawyers, doctors, architects) | Depends on structure | €0 | Around €300 – €1,000+ |
| UG (haftungsbeschränkt) | Mini-GmbH / entrepreneurial company | Limited liability | From €1 | Around €255 – €730+official / notary / register costs |
| GmbH | Limited liability company | Limited liability | €25,000€12,500 paid in before registration | Around €600 – €1,000+official / notary / register costs |
| GmbH & Co. KG | Limited partnership with GmbH as general partner | Usually limited in practice | GmbH capital required:€25,000 / €12,500 paid in | Around €1,000 – €2,500+plus GmbH capital |
| AG | Stock corporation | Limited liability | €50,000 | Usually €2,000 – €5,000+ |
| SE | European Company | Limited liability | €120,000 | Usually €5,000 – €15,000+ |
| eG | Registered cooperative | Usually limited to cooperative assets / statutes | No fixed statutory minimum | Around €1,000 – €3,000+plus audit / review costs |
Figures are indicative and vary by region, notary and registry. Always confirm current requirements before incorporating.
From entity selection to notary, registration and bank account, one accountable partner coordinates the whole process.