Step 1 — Choose Your Legal Form
The most important decision is the legal form. For foreign owners with limited liability, a GmbH (€25,000 minimum capital) is standard. For low capital: UG (from €1). For professionals: Freiberufler/Einzelunternehmer. For institutional capital: AG.
| Legal Form | Min. Capital | Liability | Registration Route | Key Advantage |
|---|---|---|---|---|
| GmbH | €25,000 | Limited | Notary + Amtsgericht | Most credible, universal |
| UG | €1 | Limited | Notary + Amtsgericht | Start with minimal capital |
| AG | €50,000 | Limited | Notary + Gründungsversammlung | Suitable for public listing |
| Freiberufler | None | Personal | Finanzamt only | No trade tax |
| Einzelunternehmer | None | Personal | Gewerbeamt + Finanzamt | Simplest setup |
Step 2 — Notarisation and Handelsregister
GmbH and AG require notarisation of formation documents. The Notar submits to the Amtsgericht (local court). Entry in the Handelsregister gives the company its legal existence. Timeline: 2–4 weeks.
- Articles of association (Gesellschaftsvertrag) notarised
- Share capital deposited in company bank account (Gründungskonto)
- Filed at Amtsgericht
- Handelsregisternummer (HRB) issued and published
The Handelsregister is publicly searchable at handelsregister.de — your company's officers, address, capital, and articles are visible to anyone. This transparency is a legal requirement, not optional.
Step 3 — Tax and Business Registration
After Handelsregister entry: register with Finanzamt (for tax ID and VAT), register the trade (Gewerbeanmeldung) if applicable, and set up Lohnsteuer registration if hiring employees. A Steuerberater handles these registrations.
Business Registration in Germany — Complete Process
Select Legal Form
GmbH, UG, AG, or Einzelunternehmen (sole proprietor)
Prepare Documentation
Passport, address proof, articles of association, business plan
Notary & Handelsregister
Notary authenticates; court processes Handelsregister entry
2–3 weeksRegister with Finanzamt
Steuerliche Erfassung — tax number, VAT number, trade tax
Gewerbeanmeldung
Trade registration at local Ordnungsamt (same-day, ~€30 fee)
Select Legal Form
GmbH, UG, AG, or Einzelunternehmen (sole proprietor)
Prepare Documentation
Passport, address proof, articles of association, business plan
Notary & Handelsregister
Notary authenticates; court processes Handelsregister entry
2–3 weeksRegister with Finanzamt
Steuerliche Erfassung — tax number, VAT number, trade tax
Gewerbeanmeldung
Trade registration at local Ordnungsamt (same-day, ~€30 fee)
Frequently Asked Questions
How long does business registration take in Germany?
GmbH: 2–4 weeks from notarisation. Freiberufler/sole trader: 1–2 weeks. The main bottleneck is the Notar appointment — we pre-book to minimise waiting time.
What is the Gewerbeanmeldung and does my company need one?
The Gewerbeanmeldung is the commercial trade registration under §14 GewO. Required for all commercial businesses (Kaufleute). Not needed for: Freiberufler (liberal professions), civil law partnerships (GbR) with professional activities. For GmbHs, the Gewerbeamt sends a Gewerbeanmeldung automatically upon Handelsregister entry in most cities.
Can I register a German business online without visiting Germany?
Partially. The Finanzamt registration and Gewerbeanmeldung can be done by post or online. However, GmbH formation requires a notary appointment in Germany — either in person or via a power of attorney (notarised POA allowing a third party to sign). We handle remote formations via POA.
What bank account do I need to form a GmbH?
You need a Gründungskonto (formation account) — a temporary account in the company's name (GmbH i.G.) to deposit the share capital. After Handelsregister entry, this converts to or is replaced by the company's permanent business account. We assist with opening Gründungskonten at partner banks.
What is the Handelsregisternummer (HRB/HRA) and where do I find it?
The HRB (Handelsregister Abteilung B) number is issued by the Amtsgericht (local court) and uniquely identifies your GmbH in the commercial register. It appears on all official business documents (invoices, letterheads). You can verify any German company's HRB at handelsregister.de — free of charge.
How do I register for VAT (Umsatzsteuer) in Germany?
VAT registration is done via the Finanzamt using the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) submitted after Handelsregister entry. The Finanzamt issues a Steuernummer and, upon separate application to the Bundeszentralamt für Steuern (BZSt), a USt-IdNr. (VAT ID: DE + 9 digits). VAT registration must be completed before issuing your first VAT invoice. The process takes 2–4 weeks after submission.
What is required to open a German business bank account?
To open a GmbH business bank account: Handelsregister extract (Handelsregisterauszug), notarised articles of association, passport copies of all directors and beneficial owners, proof of registered address, and the business plan for some banks. Banks also conduct KYC/AML checks. Traditional banks (Deutsche Bank, Commerzbank) require in-person visits. Fintech banks (Penta, Qonto) allow remote opening post-registration.
What is the role of the Notar (notary) in German company formation?
The German Notar (civil law notary) has a monopoly on certifying corporate formation documents. Unlike common law notaries, the German Notar is an independent public officer who verifies the identity of all parties, confirms legal validity of the transaction, and bears personal liability for errors. For GmbH formation, the notarielle Beurkundung (notarial certification) of the Gesellschaftsvertrag is a mandatory prerequisite under §2 GmbHG.
Can a GmbH change its registered address (Sitz) after formation?
Yes. Changing the GmbH's registered Sitz (municipality) within Germany requires a shareholder resolution, amendment of the Gesellschaftsvertrag, notarial certification of the amendment, and filing with the new Amtsgericht for registration. If moving to a different Bundesland or municipality, a new Gewerbesteuerpflicht and a new Finanzamt assignment result. Cross-border Sitz transfers within the EU are possible under the Mobility Directive.
What is the Unternehmensregister and how does it relate to the Handelsregister?
The Unternehmensregister is a centralised German business information platform (unternehmensregister.de) that aggregates data from the Handelsregister, Bundesanzeiger (annual accounts), and Insolvenzbekanntmachungen (insolvency notices). It is the single public portal for company data. The Handelsregister itself is maintained at each individual Amtsgericht, but all data is accessible via unternehmensregister.de and handelsregister.de.
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