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Setting Up a German Company: GmbH, UG and the Notar Process Step by Step
Incorporating in Germany is nothing like a one-click US LLC or UK Ltd registration. A German notary (Notar) must certify the articles of association before they reach the Handelsregister at the local Amtsgericht; IHK chamber membership kicks in automatically; the Finanzamt issues two separate numbers (Steuernummer and USt-IdNr) on different timelines. This guide walks non-resident founders through the GmbH vs UG decision, the notary cost, the first twelve months of running expenses and the banking options that actually work for international founders.
Which Legal Form Fits Your Situation?
Germany offers four main commercial vehicles: GmbH (€25,000 share capital, the classic limited-liability corporation), UG haftungsbeschränkt (€1 minimum, often called the "Mini-GmbH" for bootstrappers), AG (€50,000, for listed companies) and eK (Einzelkaufmann, sole proprietorship). Around 85% of international founders pick either GmbH or UG; a UG can be promoted to a GmbH later by retaining 25% of annual profits until €25,000 reserves are built.
| Form | Min capital | Notary | Liability | Typical profile |
|---|---|---|---|---|
| GmbH | €25,000 (50% paid in) | Required | Limited | Brand/exporter |
| UG (haftungsbeschränkt) | €1 | Required (Musterprotokoll) | Limited | Bootstrap, freelancer |
| AG | €50,000 | Required | Limited | IPO candidate |
| eK | €0 | No | Unlimited | Single-person trader |
| GbR | €0 | No | Unlimited | Two-partner workshop |
The Notar Step: Germany's Inescapable Gate
No GmbH or UG can be created without a Notar (civil-law notary). The Notar reads out and certifies the articles of association, has the founders sign and electronically files the application with the Handelsregister. Using the standard Musterprotokoll keeps the notary cost at €200-€400 for a UG and €600-€900 for a GmbH; custom articles (Individualvertrag) can push that to €1,500. Notar appointments typically need 2-4 weeks of lead time, sometimes longer in Berlin and Munich.
Handelsregister, IHK Membership and Gewerbeanmeldung
The Notar lodges the application; the Amtsgericht registers the company within 1-3 weeks and issues an HRB number (e.g. "HRB 123456"). The founder then files Gewerbeanmeldung (trade notification) at the local Gewerbeamt for about €30. IHK (Industrie- und Handelskammer) membership begins automatically; annual dues run from €120 to €3,000 depending on revenue. There is no opt-out — IHK membership is statutory.
Bank Account: N26, Wise, Sparkasse and Volksbank Compared
A GmbH or UG cannot be incorporated until the share capital has been deposited into a Geschäftskonto (business bank account). Traditional banks (Deutsche Bank, Commerzbank, Sparkasse, Volksbank) require in-person appointments and typically ask non-residents for a Schufa report and proof of address. The faster path for international founders is N26 Business, Penta, Qonto or Wise Business.
- Sparkasse: in-branch, strong overdraft/loan access, €8-25/month
- Volksbank: cooperative model, friendly to craftspeople
- N26 Business: 100% digital, German IBAN, €9.90/month
- Penta/Qonto: SaaS-grade accounting integrations
- Wise Business: multi-currency, ideal for cross-border founders
Steuernummer vs USt-IdNr: Two Different Tax Identifiers
A new German company receives two distinct tax numbers from different authorities. The Steuernummer (e.g. "143/567/89012") is your local Finanzamt's number for income/corporate tax. The USt-IdNr (e.g. "DE123456789") is the EU-wide VAT-ID, issued by the Bundeszentralamt für Steuern. The Steuernummer arrives automatically with the Fragebogen zur steuerlichen Erfassung; the USt-IdNr requires a separate application and takes 2-6 weeks. Without both you can neither invoice nor open a marketplace seller account.
Realistic First-Year Cost Map
Non-resident founders almost always under-budget the first twelve months. Below is a realistic UG vs GmbH comparison for a Berlin-based operation.
| Cost item | UG | GmbH |
|---|---|---|
| Notary + HRB | €350 | €800 |
| Gewerbeanmeldung | €30 | €30 |
| Min. capital | €1 | €12,500 (half) |
| Steuerberater/year | €1,800-3,500 | €2,500-5,000 |
| IHK dues/year | €150 | €300-600 |
| Business address | €240-720 | €240-720 |
| Bank account/year | €120 | €300 |
Steuerberater: The Partner You Cannot Skip
Trying to operate in Germany without a Steuerberater is expensive. Monthly USt-Voranmeldung (preliminary VAT), monthly BWA (business analysis), year-end financial close, corporate tax return, payroll bookkeeping — each follows strict rules. Steuerberater fees follow the official StBVV schedule and typically land at €150-300/month for a UG and €200-450/month for a GmbH.
Business Address: Virtual, Co-working or Real?
The Handelsregister requires a "ladungsfähige Anschrift" — an address capable of receiving official correspondence. A P.O. Box does not qualify. The three workable options for international founders are: virtual-office providers in Berlin, Hamburg, Munich or Frankfurt (€240-720/year); WeWork/Mindspace dedicated desks (€4,800+/year); and traditional commercial leases (€12,000+/year). Make sure the virtual address provider explicitly markets a "ladungsfähige Anschrift" service so the Finanzamt accepts it.