Facts & Info for Limited Liability GmbH in Germany
General information
Company structure
- At least one or more Managing Director who may also be shareholders
- Maximum of three shareholders
Taxation
- The average tax burden is 30%
- 0.8% solidarity surcharge (5.5% on corporate tax)
- The median rate in Germany is approximately 14% business tax — depending on location, business taxes can be higher or lower
-
15% corporate tax
Accounting requirements
Annual Returns or Audited accounts are not required to be filed with the authorities. However, it is necessary for the companies to maintain financial records that reflect the company’s financial situation.
Secretary
Not Required
Registered Agent
Required
Registered office
Required
Company name
- Any name that is identical to or similar to an existing company is restricted.
Incorporation
- Check with the Chamber of Industry and Commerce that the company is unique
- Draft the company agreement
- Notarization of all founding documents for banks, the internal revenue office, etc.
- Open a bank account for the business, remit the stock capital
- Register the GmbH with the municipal trade office
- Request a tax identification number from the tax office/authorities
- Have the notary register the company
Please provide us with the following documents and data:
Incorporation
- Data on the company director and the board members (forenames, surnames, identification numbers, dates of birth, residence addresses and passports copies)
- Data on the establisher of the company (in the case of the establisher being the legal person (company) - extract from Center of Registers on the company
- A notarized copy of valid passport (of each Shareholder, Director, Beneficial Owner, Authorized Signatory)
- A copy of proof of residential address (ex. utility bill of each Shareholder, Director, Beneficial Owner, Authorized Signatory that is not older than 3 months) in English
- Optional: A notarized copy of Bank reference (of each Shareholder, Director, Beneficial Owner, Authorized Signatory)
- Optional: CV (of each Director and Shareholder)
N.B.
- If Shareholders and/or directors are legal persons, then it is required to submit full set of apostilled company documents and a valid certificate of Good Standing.
- If documents are not in English language or language of particular country, then they must be accompanied by a notarized translation.