Germany Company Formation FAQ

Yes. Shareholders do not need to be German nationals or residents, and non-residents can generally own a GmbH or UG, subject to the provider's KYC checks and any sector conditions.

A GmbH generally requires EUR 25,000 of share capital, and for a standard cash GmbH at least EUR 12,500 generally needs to be contributed before registration. A UG can be formed with as little as EUR 1 and builds statutory reserves. Current requirements should be confirmed.

There is generally no absolute requirement for a resident managing director, though a managing director (Geschäftsführer) must be appointed and residence can have practical implications. This should be planned with an adviser.

Yes. German company formation generally requires notarial incorporation. Some steps may be handled remotely or by power of attorney, though notarial requirements apply. We confirm what is possible in your case.

Corporate income tax at 15% plus a solidarity surcharge of 5.5% of that tax (about 15.8% combined at federal level), municipal trade tax (Gewerbesteuer) which varies by location, and VAT (standard 19%) where registered. The overall corporate tax burden is commonly around 30% depending on municipality. This is general information, not tax advice.

A capital-deposit account is normally needed for incorporation, and a corporate account is standard in practice. Account opening is a separate process with its own checks and bank acceptance.

Yes. A corporate shareholder, including a foreign company, can own a German company, including through a holding structure. Its constitutional documents and beneficial owners will be needed for KYC.

Timing depends on notary scheduling, capital deposit, bank onboarding and commercial-register processing. We confirm expected turnaround with your quote rather than guaranteeing a fixed timeline.

Yes. A holding GmbH is commonly used to hold shares in other companies, potentially benefiting from participation rules and EU directives, subject to conditions that should be reviewed. Benefits are not guaranteed.

For individuals, generally a passport, proof of address, business-activity and source-of-funds information and tax-residency details. For corporate shareholders, incorporation and constitutional documents, registers, an ownership chart and beneficial-ownership information.