Hacer negocios en Alemania: Guía para no residentes
¿Por qué elegir Alemania?
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).
Ventajas clave
- Pertenencia a la Unión Europea y a la zona euro
- Acceso al mercado único europeo
- La GmbH como forma de responsabilidad limitada ampliamente reconocida
- Inscripción en el Registro Mercantil (Handelsregister) a través de un notario
- Los extranjeros pueden ser socios y administradores (aplican normas de residencia si trabajan en Alemania)
- Sólida infraestructura bancaria e industrial
Formas societarias en Alemania
Sociedad de responsabilidad limitada (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.
Sociedad emprendedora (UG)
La Unternehmergesellschaft (haftungsbeschränkt) es una variante de GmbH que puede constituirse con un capital social inferior (desde 1 EUR), sujeta a reglas de retención de beneficios hasta alcanzar 25.000 EUR. Suele usarse en proyectos pequeños o en fase inicial.
Resumen fiscal
According to PwC Worldwide Tax Summaries (Germany, last reviewed 30 de junio de 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.
Registro de sociedades en Alemania
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).
Licencias y regulación
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.
Consideraciones clave
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.
Alemania es especialmente adecuada para:
Nuestros servicios en Alemania
Le ayudamos con:
- Company registration (GmbH and UG);
- Registered office address;
- Contabilidad y declaraciones fiscales;
- Alta de trabajadores y nóminas;
- Corporate bank account opening.
Preguntas frecuentes
Sí. Personas físicas y jurídicas extranjeras pueden ser socios. Los administradores no tienen que residir en Alemania, pero quien gestione la sociedad desde Alemania necesita el permiso de residencia o trabajo adecuado (orientación de la IHK).
El plazo depende del notario, de la confirmación bancaria del capital y del juzgado registral. Suele haber varias semanas entre la notarización de los estatutos y la inscripción en el Registro Mercantil (orientación del Bundesportal).
25.000 EUR para una GmbH estándar. Antes del registro debe aportarse efectivamente al menos 12.500 EUR (en efectivo y/o en especie) (GmbHG § 7).
Empiece con una consulta
Lexbit helps non-residents establish and maintain companies in Germany: registration, registered address, accounting, employment support and bank account opening introductions.