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Germany is the largest economy in Europe, the fourth-largest in the world, and the single most important gateway to the EU single market of 450 million consumers. For international entrepreneurs, investors and corporate groups, a German corporate presence, whether a ready-made Vorratsgesellschaft (shelf GmbH or UG) or a newly formed company, unlocks contracts, banking, residency and B2B credibility that no other jurisdiction can match.
ShelfCompanies24 has been arranging company formation and the transfer of pre-registered German entities since 1995. We work with a network of German notaries (Notare), tax advisors (Steuerberater) and banks to deliver a consolidated, start-to-finish service, whether you need your company ready next week or a brand-new one built from scratch.
Ready-Made Shelf Companies in Germany, buy a pre-registered GmbH or UG (haftungsbeschränkt) with Stammkapital already paid in, clean Handelsregister entry and no trading history. Transfer in 3 to 7 working days.
Company Formation in Germany, form a new GmbH, UG, AG or GmbH & Co. KG with full notarial service, Handelsregister filing, tax registration and Transparenzregister listing. 3 to 6 weeks end-to-end, fully remote options available since 1 August 2022.
Bank Accounts for German Companies, corporate account opening with Deutsche Bank, Commerzbank, HypoVereinsbank, ING-DiBa, regional Sparkassen and digital challengers. Multi-currency, online banking and SEPA Instant included.
| Legal form | Minimum capital | Liability | Typical use |
|---|---|---|---|
| GmbH (Gesellschaft mit beschränkter Haftung) | €25,000 (≥ €12,500 paid at formation) | Limited to company assets | Default choice for SMEs, subsidiaries, holdings |
| UG (haftungsbeschränkt), Unternehmergesellschaft, “mini-GmbH” | €1 (25% of annual profit retained until €25,000) | Limited to company assets | Start-ups, low-capital ventures, test vehicles |
| AG (Aktiengesellschaft) | €50,000 | Limited to share capital | Listed groups, capital-raising vehicles |
| GmbH & Co. KG | €25,000 (in the general-partner GmbH) + KG capital | Limited partner capped, general partner (the GmbH) ring-fenced | Tax-optimised family and real-estate holdings |
| KG (Kommanditgesellschaft) | No statutory minimum | General partner unlimited, limited partners capped | Partnership trading structures |
| OHG (Offene Handelsgesellschaft) | No statutory minimum | All partners unlimited, joint and several | Professional partnerships |
| SE (Societas Europaea) | €120,000 | Limited to share capital | Pan-European corporate groups |
The overwhelming majority of our clients choose the GmbH (the “German Ltd”) or the lighter UG (haftungsbeschränkt). Both offer complete shareholder liability protection and are recognised across the EU without issue.
Germany’s combined corporate tax burden currently averages around 30.1%, made up of three layers:
| Tax | Rate | Notes |
|---|---|---|
| Körperschaftsteuer (federal corporate income tax) | 15% flat | Levied on worldwide profits of German-resident entities under the KStG |
| Solidaritätszuschlag (solidarity surcharge) | 5.5% of Körperschaftsteuer (= 0.825% of profit) | Still applies to corporate taxpayers, unlike for individuals |
| Gewerbesteuer (municipal trade tax) | 7%, 31.5% effective (3.5% base × local Hebesatz 200%-900%) | Frankfurt ~16%, Munich ~17%, Berlin ~14%, rural municipalities as low as ~7% |
| Umsatzsteuer (VAT) | 19% standard / 7% reduced | Mandatory registration once turnover thresholds are exceeded; EU reverse-charge available |
| Withholding tax on dividends | 25% + 5.5% Soli | Reduced under the EU Parent, Subsidiary Directive and double-tax treaties |
2026 to 2032 reform path: the Gesetz für ein steuerliches Investitionssofortprogramm zur Stärkung des Wirtschaftsstandorts Deutschland (“Standortförderungsgesetz”), passed by the Bundesrat on 11 July 2025, introduces a staged Körperschaftsteuer reduction: the 15% rate will fall by one percentage point per year from 2028 onwards, reaching 10% in 2032. Combined with Gewerbesteuer, the effective rate should settle close to the OECD average of roughly 24%. Other 2026 changes of interest to corporates include an increase in the R&D tax-incentive base from €10 million to €12 million, an increase in the reinvestment ceiling for hidden reserves (§ 6b EStG) from €500,000 to €2 million, and a reduced electricity tax for manufacturing.
Germany’s banking system is the deepest in continental Europe. Your ShelfCompanies24 consultant will introduce you to the right partner for your profile:
A fresh Vorratsgesellschaft with clean Handelsregister entry normally passes KYC more smoothly than a newly formed entity, which is why many clients specifically ask for a ready-made GmbH when banking speed matters.
There are two ways to start a business in Germany with ShelfCompanies24, and the choice is mostly about time. Buying a ready-made GmbH or UG, known in Germany as a Vorratsgesellschaft, means the Handelsregister entry and the Stammkapital already exist, so the notarised share transfer completes in 3 to 7 working days and the company can sign contracts from day one. Forming a new company takes 3 to 6 weeks, because the Notar, the Handelsregister court and the Finanzamt each add their own processing time, but it lets you choose the name, the share structure and the Gesellschaftsvertrag yourself. Both routes end in the same place: a Handelsregister-registered GmbH or UG with its Steuernummer and USt-IdNr., a registered office in Germany, a corporate bank introduction and a Steuerberater for the books.
Most owners of the German companies we arrange live somewhere else, and the largest single group is in the United Kingdom, where a GmbH gives back an EU-registered trading entity for customers inside the single market. Founders in India, the United States and Singapore take the same route. Since 1 August 2022 a GmbH or UG can be formed through the notaries’ video-authentication platform, so the deed is signed wherever you are. For a ready-made company the share-purchase agreement can be notarised at home and apostilled, or executed at a German consulate. There is no German residency requirement for shareholders or managing directors.
Germany is the largest economy in Europe and the fourth largest in the world, and a German company is the most credible way into the EU single market of 450 million consumers. A GmbH trades VAT-free across all 27 member states using its USt-IdNr., raises no questions with German suppliers, landlords or public buyers, and sits under codified corporate law that treats shareholders and directors predictably. The Standortförderungsgesetz also begins reducing federal corporate income tax from 2028.
Yes, and it is a separate question from owning a German company. A UK business making taxable supplies in Germany registers for Umsatzsteuer with the German tax administration and files its returns through the Finanzamt’s ELSTER portal without incorporating anything. Owners form or buy a GmbH when they want a German contracting party, a German bank account and a Handelsregister entry rather than a tax registration alone. The standard VAT rate is 19%, with 7% on reduced-rate categories.
With a ready-made Vorratsgesellschaft the share transfer is notarised within 24 to 48 hours and the Handelsregister update is filed the same day; you can sign contracts in the company’s name from day one. A newly formed GmbH takes 3 to 6 weeks to reach the same stage because the notary, the Finanzamt and the Handelsregister each add their own processing time.
Both are limited-liability companies governed by the GmbH-Gesetz. The GmbH requires €25,000 minimum Stammkapital (at least €12,500 paid up at formation) and is the standard corporate form. The UG, formally the Unternehmergesellschaft (haftungsbeschränkt), sometimes called a “mini-GmbH”, can be formed with as little as €1 of share capital, but must retain 25% of annual profits until its reserves reach €25,000, at which point it can convert into a regular GmbH.
No. Since 1 August 2022, a German GmbH can be incorporated fully remotely through the notaries’ video-authentication platform (notarielle Online-Beurkundung). For shelf-company transfers, the share-purchase agreement can be notarised in your home country and legalised with apostille, or handled at the German consulate. In practice, most of our foreign clients never set foot in Germany.
In 2026, expect approximately 30% combined corporate tax, made up of 15% Körperschaftsteuer, 5.5% Solidaritätszuschlag on the Körperschaftsteuer (i.e. 0.825% of profit), and Gewerbesteuer of between 7% and about 21% for practically every business location, averaging about 15%, depending on municipal Hebesatz. The standard VAT (Umsatzsteuer) rate is 19%, with 7% for food, books, transport and other reduced-rate categories. The Standortförderungsgesetz will lower the Körperschaftsteuer rate from 2028 onwards.
You open a company in Germany by having a Notar certify the Gesellschaftsvertrag, paying in the Stammkapital and letting the Notar file the package with the Handelsregister at the competent Amtsgericht. The Finanzamt then issues the Steuernummer and the USt-IdNr., and the beneficial owners are filed to the Transparenzregister. There is no German residency, citizenship or work-permit requirement for shareholders or managing directors, so a single non-resident founder can both own and run the company.
All ShelfCompanies24 shelf entities are Vorratsgesellschaften, they were incorporated purely to be held in reserve and have never traded, never opened a bank account beyond the initial Stammkapital deposit, never filed a VAT return with turnover, and never accumulated tax losses. This avoids the Mantelkauf rules under § 8c KStG that would restrict loss carry-forwards in a true “shell company” acquisition.
Registering a business in Germany has two layers. The company itself is entered in the Handelsregister at the local Amtsgericht by the Notar, which is what brings the GmbH or UG into existence as a legal person. The trading activity is then registered separately with the municipality through the Gewerbeanmeldung, and the Finanzamt issues the tax numbers. Beneficial owners holding more than 25% are filed to the Transparenzregister, publicly searchable since 2022.
Ready to discuss your German corporate setup? Contact our German desk, we reply within one working day with a service tailored to your needs.