The standard limited-liability vehicle in Germany is the GmbH (Gesellschaft mit beschränkter Haftung). It is respected by banks and counterparties but more capital-intensive and formal to set up than a Dutch or Irish company.
GmbH or UG?
A full GmbH requires €25,000 share capital, of which at least €12,500 must be paid in before registration. Founders who want to start smaller can use the UG (haftungsbeschränkt) — a "mini-GmbH" that can be formed from €1 but must retain profits until it reaches the €25,000 threshold and can convert.
Notarial deed
The articles of association and the appointment of the managing director (Geschäftsführer) are recorded in a notarial deed. A standardised protocol (Musterprotokoll) is available for simple single-shareholder formations and reduces cost.
Commercial register and trade office
The notary files for entry in the Handelsregister (commercial register) held by the local court (Amtsgericht). Separately, the business must register with the local trade office (Gewerbeamt) and the tax office (Finanzamt) for a tax number and VAT ID. Expect roughly two to four weeks overall.
Bank account and capital
The paid-in capital generally has to be deposited in a German business bank account before the register entry — a step that can be slow for non-residents and is worth planning early.
For foreign founders
Foreigners can own and manage a GmbH, but opening the bank account and satisfying KYC remotely is often the bottleneck. A verified German colleague can handle the notarial and registry steps and confirm the current capital and filing requirements.
German requirements and court practice vary locally — verify with admitted German counsel before you rely on a timeline.