GmbHG section 8 requires a German business address in the registration. Section 10 provides for recording an authorised recipient if one is appointed; it does not establish a universal requirement to hire a separate local representative.
For an ordinary cash-funded GmbH, the initial register entry is €225 plus €75 for provision of register data. Notary, trade-office and other setup costs are extra.
15% corporate tax · solidarity and trade taxes extra
Details
The federal corporate income-tax rate is 15%, plus a solidarity surcharge of 5.5% of that tax. Municipal trade tax is additional; 15% is not the combined burden.
Ecosystem evidence, not proof of demand for your product. Validate customers, competition and economics before investing.
GTAI describes Germany’s domestic market, SME economy and European market connections. Assess buyers, distribution and local operating costs for the segment you intend to serve.
A dependent branch can maintain contacts and initiate business for its overseas parent. It still requires trade-office registration and a local representative.
After founding, send the tax-registration questionnaire to the local tax office within a month without waiting to be asked. Capital companies must file it electronically through ELSTER unless the office allows paper on hardship grounds.
A short-stay Schengen visa can cover most formation steps. Non-EU founders planning to work or run the business in Germany generally need the appropriate residence permission; incorporation does not guarantee it.
After notarisation, open the company bank account and contribute capital. For a standard €25,000 cash-funded GmbH, €12,500 is sufficient before registration.
Information on this page is compiled from official and public sources, linked and dated next to each item. It is general information, not legal, tax or financial advice, and rules change. Please confirm with the source or a qualified adviser before acting. ExpandUs Global accepts no liability for decisions made using this information.
