Germany

Company formation in Germany is a formal, notary-led process that provides a high degree of legal certainty. The most popular legal form is the Limited Liability Company (GmbH). The process begins with a notary public drafting and notarizing the Articles of Association. This notarization is crucial as it legally authenticates the founding documents. A minimum share capital of €25,000 is required, and at least half of this amount must be deposited into a business bank account before registration.

Once the documents are notarized and the capital is deposited, the notary submits the application to the Commercial Register (Handelsregister). This is the official public registry where the company’s legal existence is formalized. After registration, the company
must also register with the local tax office (Finanzamt) to get a corporate tax number. It also needs to be registered with the local trade office (Gewerbeamt) and in the Transparency Register (Transparenzregister). The German system is thorough, ensuring a high level of legal and financial security from the start.