Registering a company in Germany involves several structured legal steps to ensure compliance with national regulations. Here is an overview of the procedure:
- Choose the Legal Form: Select a suitable business structure, most commonly a GmbH (limited liability company), UG (haftungsbeschränkt) (entrepreneurial company), or AG (public limited company).
- Company Name Approval: Choose a unique company name and have it checked and approved by the local Chamber of Industry and Commerce (IHK) to ensure no conflict with existing businesses.
- Draft Articles of Association: Prepare the company's Articles of Association, outlining its structure, shareholding, management, and objectives.
- Notarization: Sign the Articles of Association in the presence of a German notary, who will formally notarize the incorporation documents.
- Open a Business Bank Account: Open a company bank account and deposit the required minimum share capital (€25,000 for a GmbH, with at least €12,500 paid in before registration).
- Commercial Register Entry: The notary submits your documents to the Handelsregister (Commercial Register). The company officially exists only after this step.
- Register with Tax Authorities: Apply for a tax number and VAT ID from the local tax office (Finanzamt).
- Trade Office Registration: Register with the local Gewerbeamt (Trade Office).