Doing Business in Germany: Guide for Non-Residents
Why Choose Germany?
Germany combines EU and euro-area membership with access to the European Single Market. The limited liability company (GmbH) is the standard form for operating businesses. Companies are entered in the Commercial Register (Handelsregister) kept by the local court (Amtsgericht). Corporate income tax and trade tax apply at federal and municipal level; Lexbit’s figures below follow PwC Worldwide Tax Summaries (compiled by Lexbit).
Wichtigste Vorteile
- Mitgliedschaft in der Europäischen Union und im Euroraum
- Zugang zum europäischen Binnenmarkt
- GmbH as a widely recognised limited-liability form
- Commercial Register (Handelsregister) registration through a notary
- Foreign nationals may be shareholders and managing directors (residence rules apply if working in Germany)
- Strong banking and industrial infrastructure
Gesellschaftsformen in Deutschland
Gesellschaft mit beschränkter Haftung (GmbH)
The Gesellschaft mit beschränkter Haftung (GmbH) is the most common form for operating companies. Minimum share capital is EUR 25,000. Before registration, at least one quarter of each cash contribution must be paid in, and overall paid-in capital plus contributions in kind must reach at least EUR 12,500 (GmbHG § 5, § 7). Articles of association require notarial form. The company exists with full legal capacity once entered in the Commercial Register.
Unternehmergesellschaft (UG)
The Unternehmergesellschaft (haftungsbeschränkt) is a GmbH variant that can be formed with a lower share capital (from EUR 1), subject to profit-retention rules until EUR 25,000 is reached. It is often used for smaller or early-stage projects.
Tax Overview
According to PwC Worldwide Tax Summaries (Germany, last reviewed 30. Juni 2026), corporate income tax with solidarity surcharge is 15.825%, and trade tax typically brings the overall effective rate to roughly 23%–30% depending on the municipality (Lexbit cites the PwC range; calculated examples on our Tax Calculator use an indicative combined rate). Domestic dividend withholding tax is generally 25% plus solidarity surcharge before treaty relief. Always confirm current rates with a tax adviser.
Firmenregistrierung in Deutschland
A GmbH comes into existence with full legal capacity once entered in the Commercial Register (Handelsregister) kept by the local court (Amtsgericht). Applications are filed electronically through a notary.
- Articles of association must be in notarial form (GmbHG § 2);
- Before registration, at least one quarter of each cash contribution must be paid in, and overall paid-in cash plus contributions in kind must reach at least EUR 12,500 (GmbHG § 7);
- The filing includes the articles, shareholder list, managing-director details and a domestic business address;
- Simplified formation with a model protocol is available for up to three shareholders and one managing director (GmbHG § 2 Abs. 1a).
Lizenzierung und Regulierung
BaFin (Bundesanstalt für Finanzdienstleistungsaufsicht) is Germany’s integrated financial supervisor for credit institutions, payment institutions, electronic money institutions, investment firms and insurers under EU financial rules.
Sector licences may be required before trading in regulated activities. Always confirm the licensing perimeter with a local adviser.
Wichtige Aspekte
Before establishing a company in Germany, it is important to plan for the registered office, local business tax in the chosen municipality, VAT registration, statutory accounting and annual financial statements, and the involvement of an attorney in all company registry filings.
Germany is particularly well suited for:
Unsere Leistungen in Deutschland
Wir unterstützen bei:
- Company registration (GmbH and UG);
- Registered office address;
- Buchhaltung und Steuermeldungen;
- Arbeitnehmeranmeldung und Lohnabrechnung;
- Corporate bank account opening.
Häufig gestellte Fragen
Yes. Foreign individuals and companies may be shareholders. Managing directors do not have to reside in Germany, but anyone who manages the company from Germany needs the appropriate residence or work permission (IHK guidance).
Timing depends on the notary, bank confirmation of capital and the registry court. There are often several weeks between notarisation of the articles and entry in the Commercial Register (Bundesportal guidance).
EUR 25,000 for a standard GmbH. At least EUR 12,500 must be effectively paid in (cash and/or contributions in kind) before the company can be registered (GmbHG § 7).
Starten Sie mit einer Beratung
Lexbit helps non-residents establish and maintain companies in Germany: registration, registered address, accounting, employment support and bank account opening introductions.