Costituzione di società in Germania per non residenti
Germany is a member of the European Union and the euro area. The limited liability company (GmbH) is the standard form for operating businesses and is entered in the Commercial Register (Handelsregister) kept by the local court (Amtsgericht). Formation requires notarised articles of association under the GmbHG.
Supportiamo i fondatori non residenti in ogni fase: registrazione della società, indirizzo della sede legale, contabilità e dichiarazioni fiscali, assunzioni e buste paga, apertura del conto bancario aziendale.
A colpo d’occhio
Giurisdizione
Forma giuridica più comune
Capitale sociale minimo
Ideale per
Tempi stimati di costituzione
Imposta sulle società
IVA
Sede legale
Perché gli imprenditori scelgono Germania
Germany combines EU and euro-area membership with a widely recognised limited-liability form.
I principali vantaggi includono:
- Appartenenza all'Unione europea e accesso al mercato unico europeo;
- The GmbH as a familiar form for banks, partners and regulators;
- Clear statutory rules under the GmbHG;
- Foreign nationals may be shareholders and managing directors (residence permission is needed if they manage from Germany);
- A large domestic market and developed banking infrastructure.
Registrazione della società in Germania
A GmbH comes into existence with full legal capacity once entered in the Commercial Register. 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;
- Contributions in kind must be fully available to the managing directors before filing;
- Simplified formation with a model protocol is available for up to three shareholders and one managing director (GmbHG § 2 Abs. 1a).
Forme societarie in Germania
Società a responsabilità limitata (GmbH)
Minimum share capital is EUR 25,000. Shareholders are not personally liable beyond their contributions. Managing directors represent the company and are disclosed in the Handelsregister.
Società imprenditoriale (UG)
The Unternehmergesellschaft (haftungsbeschränkt) can be formed with share capital below EUR 25,000 (from EUR 1), subject to statutory profit retention until EUR 25,000 is reached.
Sede legale
Every GmbH must state a domestic business address in Germany in the Commercial Register filing (GmbHG § 8).
We help arrange a suitable registered office address and the documents needed for the notarial filing and bank onboarding.
Panoramica fiscale
Imposta sulle società
According to PwC Worldwide Tax Summaries (Germany, last reviewed 30 giugno 2026), corporate income tax with solidarity surcharge is 15.825%. Municipal trade tax typically ranges from about 8.75% to 20.3%. Compiled by Lexbit from PwC.
Imposta sul valore aggiunto
The standard VAT rate is 19% (PwC). Reduced rates may apply to specific supplies.
Ritenuta alla fonte
Domestic dividend withholding tax is generally 25% plus solidarity surcharge before treaty relief (PwC).
Imposte sul lavoro
Employers withhold wage tax and social-security contributions under German payroll rules. Confirm exact rates with a payroll adviser.
Contabilità e adempimenti fiscali
German companies must keep proper books and file corporate tax, trade tax and VAT returns. Annual financial statements are prepared under German commercial law (HGB) unless IFRS applies.
Our accounting team supports bookkeeping, tax filings and communication with the Finanzamt.
Occupazione e payroll
German companies can hire staff locally. Employers register employees for social security and run monthly payroll with wage-tax withholding.
We support employment contracts, employee registration and monthly payroll reporting.
Germany is particularly well suited for:
Vantaggi chiave
- Appartenenza all’Unione europea e all’area dell’euro
- Accesso al mercato unico europeo
- GmbH con regole chiare di capitale e governance secondo la GmbHG
- Azionisti e amministratori esteri consentiti (salvo regole di residenza se lavorano in Germania)
- Infrastruttura bancaria e industriale sviluppata
Considerazioni importanti
- formalità notarili e del Handelsregister
- il requisito di capitale di 25.000 EUR della GmbH (o le regole di trattenuta degli utili della UG)
- imposta comunale sulle attività nella sede scelta
- contabilità legale e adempimenti fiscali
- requisiti KYC delle banche in fase di apertura dei conti aziendali
Il processo di costituzione
01
Consulenza iniziale
02
Valutazione del vostro modello di business
03
Scelta della struttura societaria adeguata
04
Preparazione dei documenti di costituzione
05
Registrazione della società
06
Rilascio dei documenti societari
After registration, we can assist with tax registration, opening a corporate bank account, accounting, payroll and ongoing corporate support.
Documenti richiesti
A seconda della natura del progetto, possono essere richiesti i seguenti documenti:
- Identification documents for shareholders and managing directors;
- Prova di residenza;
- Informazioni sulle attività commerciali previste;
- Details of founders, shareholders and beneficial owners;
- Documents confirming the right to use the German business address;
- Any additional documentation required by the notary or registry court.
Domande frequenti
Yes. Foreign individuals and companies may be shareholders. Managing directors do not have to reside in Germany, but anyone who manages from Germany needs appropriate residence or work permission.
Yes. A domestic business address must be stated in the Handelsregister application.
EUR 25,000 for a standard GmbH. At least EUR 12,500 must be effectively contributed before registration (GmbHG § 7). A UG may start with lower capital under statutory conditions.
After incorporation we prepare the KYC pack and introduce suitable banks or payment providers. Account opening remains subject to each institution’s due diligence.
Esplora altre giurisdizioni
Inizia con una consulenza
Il nostro team valuterà le esigenze della tua attività, ti consiglierà sulla struttura societaria più adatta, preparerà la documentazione necessaria e coordinerà registrazione, sede legale, contabilità, buste paga e servizi bancari.
Prenota oggi una consulenza e fai il primo passo per costituire la tua società in Germania.