RechnerpediaWhat the costs consist of
- Business registration (Gewerbeanmeldung): at the municipal trade office, usually €15 to €31. Berlin charges €15 online, otherwise €26 for sole traders and €31 for companies; Cologne €26.
- Notary: for an e.K., registered GbR, UG and GmbH the register filing must be notarised; for a UG and GmbH the articles of association are also notarised. Fees follow the Court and Notary Fees Act (GNotKG) and depend on the business value.
- Commercial register (Handelsregister): €105 for an e.K., €150 for a company with up to three partners, €225 for a GmbH or UG, €150 with the standard protocol, €360 with a contribution in kind. A provision fee of one third is added.
- Transparency register: €19.80 a year for a GmbH or UG.
Capital is not a cost
The share capital stays in the company and can be used for the business. For a GmbH at least €12,500 must be paid in before registration (and at least a quarter of each share). For a UG the chosen share capital must be paid in full in cash. Share capital of €1 is allowed but rarely sensible, because the setup costs alone are higher.
| Legal form | One-off costs | Capital before registration |
|---|---|---|
| Sole proprietorship (small trade) | €26.00 | – |
| e.K. in the commercial register | €285.00 | – |
| GbR with 2 partners | €52.00 | – |
| UG, 1 person, standard protocol | €355.95 | €1,000.00 |
| GmbH, 1 person, standard protocol | €477.33 | €12,500.00 |
| GmbH, 2 people, standard protocol | €614.18 | €12,500.00 |
| GmbH, 2 people, custom articles | €1,021.20 | €12,500.00 |
Standard protocol or custom articles?
The standard protocol (Musterprotokoll) is a statutory template contract. It cuts notary and register costs considerably but only fits simple cases: at most three shareholders, one managing director, cash formation and no individual provisions such as pre-emption rights. For a single-person UG this gives one-off costs of €355.95.
Founders who do not speak German should note that the notarial deed is in German. Notaries can read it out with an interpreter or prepare a bilingual version, which costs extra and is not included here.
Chamber of commerce fees in the first years
Trade businesses are compulsory members of the chamber of industry and commerce (IHK). Individuals who start a new business with a profit of no more than €25,000 pay no fee in the year of formation and the following year. This exemption does not apply to a GmbH or UG; each IHK sets its own basic fee.
Sources
- Commercial Register Fees Ordinance (HRegGebV), fee schedule (German)
- IHK Koblenz: commercial register fees, March 2026 (German)
- Transparency Register Fees Ordinance (German)
- § 3 IHKG, fee exemption (German)
- Service Berlin: business registration (German)
Frequently asked questions
How much does business registration cost in Germany?
Usually between €15 and €31 depending on the municipality, often less online. Your trade office’s fee is on the city website; you can enter it in the calculator.
Do I need a notary for a sole proprietorship or a GbR?
No, as long as you do not register in the commercial or partnership register. For a small trade or a simple GbR, business registration is enough. Register entries always require a notarised filing.
When can I use the standard protocol?
For a UG or GmbH with at most three shareholders and exactly one managing director, if the capital is paid in cash. Deviating provisions are not possible with the standard protocol.
Do I have to pay in the full €25,000 for a GmbH?
No. At least €12,500 must be paid in before registration with the commercial register; the rest can be called in later. For a UG the full share capital must be paid in before registration.
Can a non-resident set up a GmbH in Germany?
Yes, a German residence is not required to be a shareholder or managing director. In practice you need a German business address, a German bank account and, depending on your nationality, a suitable residence title if you want to work in the company in Germany yourself.
Are setup costs tax-deductible?
Yes, setup costs are usually business expenses. For a GmbH the company bears them if the articles say so; a cap such as 10% of the share capital is common.