Company formation & legal forms
Guides on choosing a legal form and setting up your company, from sole proprietorship to GmbH, UG and beyond.

Mini-GmbH: formation, costs, pros and cons
What lies behind the Mini-GmbH, how the formation works in seven steps, what it costs and when the switch to a GmbH pays off.
Read
OHG meaning: what is an OHG, explained simply?
What the abbreviation OHG means, how a German general partnership works in legal terms and what it involves day to day: liability, management, taxes, formation and costs.
Read
Starting a subcontracting business in Germany: meaning, requirements and steps
What a subcontractor is, how working with the main contractor works and which steps, costs, taxes and liability questions come with setting up a subcontracting business in Germany.
Read
GbR meaning: what is a GbR, explained simply?
What the abbreviation GbR stands for, what a German civil-law partnership is in legal terms and how it works day to day: liability, taxes, representation, pros and cons.
Read
GmbH profit distribution: rules, calculation and example
Who owns the profit of a GmbH, who decides on the payout and how is it split? Rules, the calculation with a table, taxes and losses at a glance.
Read
What is a UG (haftungsbeschränkt)?
What is a UG (haftungsbeschränkt)? How to set one up from 1 euro of share capital, what the reserve obligation means and when a GmbH suits you better.
Read
Legal form of a Kleingewerbe: which one do you actually have?
A Kleingewerbe is not a legal form of its own. Which legal form sits behind it, what belongs in Elster and in the Anlage EÜR, and how it differs from Kleinunternehmer status.
Read
GbR or GmbH: which legal form fits your plan?
GbR or GmbH? How the two legal forms differ on liability, capital, costs and taxes, and when a GmbH pays off. With a comparison table.
Read
GmbH meaning: what is a GmbH? Simply explained
What does GmbH mean and what does the abbreviation stand for? Here you learn what a GmbH is, how it works, who is liable and which requirements apply.
Read