GmbH - German limited liability company

The GmbH is a very popular legal form in Germany.

A GmbH has a minimum paid-in capital of EUR 25.000 by law of which 50% has to be paid-in when the company is formed.


The applicable taxes for the GmbH are corporation tax and trade tax.


As a legal entity, the GmbH is legally independent and independent of the shareholders and managing directors.


The shareholders and / or managing directors may therefore have contracts with the GmbH.


Even if the GmbH was founded by only one person, who then becomes managing director, a separation must be observed. The company must not be disadvantaged. The terms of the contracts must be the same as between third parties. Otherwise, a so-called hidden profit distribution threatens to be taxed.


To establish a GmbH the shareholders need an appointment with a notary. The Articles of Association are notarized.


Our accountants and tax advisers are based in Munich/Germany. If you have any questions please feel free to send a message:


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