Germany is well-known for its robust and stable economic environment, which makes it an attractive jurisdiction for company incorporation. Germany's legal system is transparent and efficient, which provides a solid foundation for doing business and promotes investor confidence. German corporate tax rates are competitive within the EU and an extensive network of double tax treaties minimizes the risk of double taxation for international companies.

In addition, Germany is strategically located in the heart of Europe, providing excellent access to major markets across the continent. The country is renowned for its innovation and technological advancements, which are supported by significant investment in research and development.

The country offers various business structures, with the Gesellschaft mit beschränkter Haftung (GmbH) being the most popular due to its flexibility and limited liability for shareholders.

Overall, Germany's combination of economic strength, legal certainty and strategic location makes it an ideal jurisdiction for company incorporation, attracting businesses from all over the world.

Manimama ensures a seamless company registration process in Germany. Trust us to provide expert guidance and support, so your business can thrive from day one in Germany. Start your journey with confidence, knowing you have the best team by your side.

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Legal Opinion about Germany as a Jurisdiction for Company Formation

Ganna Voievodina

Manimama

CEO

“Germany is an attractive jurisdiction for company registration due to its strong and stable economy, transparent legal system, and strategic central location in Europe. It has a competitive tax environment and numerous incentives for foreign investors and startups. Its excellent infrastructure and skilled workforce make it an ideal hub for business operations. Contact us and we will help you to quickly complete the registration of your company in Germany”.

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Our Packages

Our comprehensive packages simplify the process of setting up the perfect legal entity for your business whether you are a small start-up, a non-profit company, or an international company. Let us guide you through every step, ensuring your business begins on a solid foundation.

Company Formation

Choosing a company name
Registered address for 1 year
Company incorporation on-line or within a notary deal
Banking account for the shared capital
Full set of corporate documents after incorporation

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Corporate Services

VAT registration
Apostille corporate documents
Accounting
Local director

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Payment Options

Payment account in EU EMI
Banking account in EU bank
Corporate account on a crypto exchange
Many other options

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Key Numbers about Incorporations

at least 1

director for a company

up to 4 weeks

timeline for a company registration

€25,000

minimum share capital

15%

corporate income tax (CIT) rate

0-45%

personal income tax (PIT) rate

19%

value added tax (VAT) rate

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Set up Your Company in Germany in Several Steps

Step 1. Initial setup

Initiating a preliminary project assessment
Preparation and filing of the package of documents

Step 2. Company registration

Choosing and reservation of the company name - we will apply to the German Chamber of Commerce and Industry (IHK) to check the availability of the chosen name
Facilitating the notarial process for the company's official registration
Opening a corporate bank account and paying at least half of the minimum capital (i.e. €12,500) on a bank account
Incorporating the company's data into the German Companies Registry (Handelsregister)
Obtaining the Certificate of incorporation issued by the Companies Registry, and Articles of Association
Notifying the local trade office (Gewerbeamt) about the planned activity and applying for any necessary business permits
Filing application for tax, VAT & EORI numbers

Requirements for Company Formation in Germany

Before deciding to set up a new company in Germany, read the information below to understand the characteristics of a Limited Liability Company (LLC) / Gesellschaft mit beschränkter Haftung (GmbH):

Shareholders: the company must have a minimum 1 shareholder, who can be an individual or legal entity. The nationality and residence of the shareholder(s) are irrelevant.

Director: the company is required to have at least 1 managing director, who can be a natural person or a legal entity. The nationality and residence of the director(s) are irrelevant.

Company secretary: no requirement.

Minimum share capital: minimum amount of the share capital is €25,000. The share capital can also be contributed in kind. The contribution in kind must be stipulated in the articles of association, a valuation report is needed, and the asset must be contributed in full.

Legal address: a GmbH is required to have its registered office in Germany, where it can receive official correspondence.

Liability: the liability of shareholders is limited to their capital contributions, protecting them from personal liability beyond their investment.

Accounting: a GmbH is required to maintain proper accounting records and prepare annual financial statements in accordance with German accounting standards.

Taxes in Germany

Corporate income tax (CIT)

Companies based in Germany or with an executive board in Germany must pay CIT on globally generated income.
The standard rate is 15%.
In addition, a solidarity surcharge is added on top of the CIT. This is a fixed and flat nationwide component of company taxation and set at a rate of 5.5% of the 15% CIT (not the income); creating a total of around 0.8% of taxable income. So, the CIT and solidarity surcharge amount to a total taxable rate of around 15.8%.
According to German commercial law, the annual profit of a corporate company is calculated on an accrual basis. It is reported in the annual financial report and serves as the basis for determining taxable profit.

Personal income tax (PIT)

All resident individuals are taxed on their worldwide income. Non-resident individuals are only taxed on German source income.
The PIT rates ingle persons are as follows:

€0 - €11,604 - 0%
€11,605 - €66,760 - 14% to 42%
€66,761 - €277,825 - 42%
€277,826 and above - 45%

The most convenient way to complete tax forms is online through the BZSt’s Mein ELSTER portal.

Value-added tax (VAT)

The standard rate is 19%.
The reduced rates are 7% (food, newspapers, local public transport, and hotel stays) and 0% (bank and health services or community work).
Companies submit periodic VAT reports online to the tax authorities on a monthly or quarterly basis using Germany’s ELSTER online tax office system.
An annual VAT return must be submitted.

Double taxation avoidance agreements in Germany: Albania, Algeria, Argentina, Armenia, Australia, Austria, Azerbaijan, Bangladesh, Belarus, Belgium, Bolivia, Bosnia and Herzegovina, Bulgaria, Canada, China, Costa Rica, Cote d'lvoire, Croatia, Cyprus, Czech Republic, Denmark, Ecuador, Egypt, Estonia, Finland, France, Georgia, Ghana, Greece, Hungary, Iceland, India, Indonesia, Iran, Ireland, Israel, Italy, Jamaica, Japan, Jersey, Kazakhstan, Kenya, Kosovo, Kuwait, Kyrgyzstan, Latvia, Liberia, Liechtenstein, Lithuania, Luxembourg, Macedonia, Malaysia, Malta, Mauritius, Mexico, Moldova, Mongolia, Montenegro, Morocco, Namibia, Netherlands, New Zealand, Norway, Pakistan, Philippines, Poland, Portugal, Romania, Russia (the DTA has partially been suspended), Serbia, Singapore, Slovak Republic, Slovenia, South Africa, South Korea, Spain, Sri Lanka, Sweden, Switzerland, Syria, Taiwan, Tajikistan, Thailand, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Ukraine, United Kingdom, United States, Uruguay, Uzbekistan, Venezuela, Vietnam, Zambia, Zimbabwe.

Start Your Company Formation Process with Manimama

There are numerous reasons why Manimama is the leading company formation agent in Germany:

Expertise in German Regulations

1. Manimama has an in-depth understanding of Germany's legal and regulatory framework.
2. Our team ensures all legal requirements are meticulously met for a seamless company formation process.

Local and International Experience

1. With extensive experience in both local and international markets, Manimama can cater to a diverse range of business needs.
2. Our expertise spans various industries, providing customized solutions for each client.

Efficient and Timely Service

1. We pride ourselves on our swift turnaround times, ensuring your company is registered promptly.
2. Our efficient processes minimize delays and get your business up and running quickly.

Client-Centric Approach

1. Manimama prioritizes customer satisfaction by offering personalized support and guidance.
2. Our dedicated team is always available to address any concerns and provide expert advice.

Robust Network of Local Partners

1. We have established strong relationships with local authorities, banks, and service providers.
2. This network ensures that your business receives the best possible support and resources.

Ongoing Compliance Support

1. We provide continuous support to ensure your business remains compliant with German laws.
2. Our team keeps you updated on any regulatory changes that may impact your company.

Frequently Asked Questions

What is a GmbH?

A GmbH (Gesellschaft mit beschränkter Haftung) is a limited liability company that protects shareholders' personal assets from business liabilities.
What are the basic steps for setting up a company in Germany?

You need to reserve a company name with the Trade Register, then have the Memorandum and Articles of Association drafted and deposit the required share capital. Once the documents are filed and the company receives its Certificate of Incorporation it must register for taxation purposes.
Can a non-resident start a company in Germany?

Yes, foreigners can open a company in Germany provided that they comply with the requirements of the Commercial Code.
Are there any residency requirements for directors?

No, there are no residency requirements for directors of a GmbH.
Does the company have to be based in Germany?

Yes, a company must have its registered address in Germany.
What is the minimum share capital in Germany?

You will need €25,000 to start a GmbH with at least €12,500 to be paid in at the time of registration.
How fast can you open a company in Germany?

It takes about 4 weeks for the company registration procedure to be completed.
What are the tax implications of registering a company in Germany?

Companies in Germany are subject to corporate tax, trade tax, and VAT. The corporate tax rate is approximately 15%, plus a solidarity surcharge.
How often do I need to file financial statements?

Financial statements must be filed annually with the Commercial Register and published in the Federal Gazette.
Can I register a company online?

Some aspects of the registration process can be completed online, but notarization and certain filings still require physical presence or postal submission.

Semen Kaploushenko

KUNA, CBDO

“Thanks to their support I was able to achieve a positive result in my case. I sincerely recommend Manimama OU to anyone who needs qualified legal assistance”.

Vadym Grusha

Trustee Wallet, CEO

“From the beginning, the interaction with Manimama OU was comfortable and professional”.

Yuriy Soshenko

WhiteBit, CLO

"The Manimama team experience and knowledge immediately instilled confidence in me and I did not make a mistake in my choice”.

Manimama as the Best Solution for Your Company Formation in Germany

Choosing the right partner for company registration is crucial for a smooth and successful business launch. At Manimama, our legal experts specialize in navigating complex legal landscapes, providing holistic solutions tailored to your needs.

Comprehensive Legal Expertise
Since our inception, Manimama has been at the forefront of tackling intricate legal challenges with innovative and thorough solutions. Our team of dedicated lawyers evolves alongside our firm, reflecting our people-centric philosophy and commitment to excellence.
Results-Driven Approach
Manimama is a results-oriented law firm that offers an extensive array of legal services to both individuals and corporate entities. We pride ourselves on maintaining the highest standards of integrity and a "client-first" approach, leveraging our extensive skills and knowledge to achieve the best outcomes for our clients.
Global Presence and Local Expertise
Our journey began with the establishment of Manimama OU's first European office in Estonia, a country renowned for its progressive regulation of virtual currencies, international investments, fintech, and gambling sectors. Estonia’s favorable tax system and digital-friendly investment climate provided a robust foundation for our expansion.
Community Commitment
At Manimama, we believe in giving back to society and making a positive impact. Our commitment to social responsibility is integral to our operations, ensuring that we contribute to making the world a better place while helping our clients achieve their business goals.

By choosing our company formation service in Germany, you are partnering with a law firm that values integrity, expertise, and client satisfaction. Let us help you set up your company in Germany and pave the way for your business success.