{"id":14523,"date":"2026-09-02T11:54:40","date_gmt":"2026-09-02T11:54:40","guid":{"rendered":"https:\/\/www.mth-partner.de\/?p=14523"},"modified":"2026-09-02T11:54:40","modified_gmt":"2026-09-02T11:54:40","slug":"gmbh-gruendung-koeln-ablauf-kosten","status":"publish","type":"post","link":"https:\/\/www.mth-partner.de\/en\/gmbh-formation-cologne-procedure-costs\/","title":{"rendered":"Forming a GmbH in Cologne: Procedure, Costs and Typical Mistakes"},"content":{"rendered":"<section id=\"hero\" data-elementor=\"hero\">\n<p class=\"lead\">A GmbH only comes into existence upon its entry in the commercial register. Until then, five steps must be completed: articles of association, notarisation, capital contribution, commercial register application and \u2013 after registration \u2013 trade and tax registration. This guide shows how the incorporation process works in practice in Cologne, what it costs based on current fees, what role the standard protocol plays and at which points mistakes later prove to be expensive.<\/p>\n<\/section>\n<section id=\"auf-einen-blick\" class=\"mth-fact-box\" data-elementor=\"auf-einen-blick\">\n<h2><span class=\"ez-toc-section\" id=\"Auf_einen_Blick\"><\/span>At a glance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"mth-checklist\">\n<li><strong>Minimum share capital:<\/strong>\u00a0\u20ac25,000 (\u00a7 5 GmbHG)<\/li>\n<li><strong>Minimum deposit before registration:<\/strong>\u00a0A total of \u20ac12,500, with each share of the cash contribution amounting to at least 25 % (Section 7(2) of the German Limited Liability Companies Act (GmbHG))<\/li>\n<li><strong>Notarial attestation:<\/strong>\u00a0mandatory (\u00a7 2 GmbHG), also via video conference (\u00a7 2 para. 3 GmbHG)<\/li>\n<li><strong>Companies Register fee (cash formation):<\/strong>\u00a0\u20ac225 (No. 2100 HRegGebV, as of 01.06.2025); for non-cash contributions \u20ac360 (No. 2101 HRegGebV)<\/li>\n<li><strong>Business registration Cologne:<\/strong>\u00a0\u20ac33 for the legal entity, plus an additional \u20ac13 for each further legal representative<\/li>\n<li><strong>Typical total duration:<\/strong>\u00a0two to four weeks; processing at the Cologne Local Court takes about a week in straightforward cases<\/li>\n<\/ul>\n<\/section>\n<section id=\"rechtlicher-hinweis\" class=\"mth-disclaimer\" data-elementor=\"hinweis-oben\"><em>This post provides an overview of setting up a GmbH under German law and does not replace individual legal advice. For your specific incorporation \u2013 particularly in the case of non-cash contributions, foreign shareholders or special constellations \u2013 please contact our law firm or a lawyer of your choice.<\/em><\/section>\n<section id=\"wann-gmbh\" data-elementor=\"wann-gmbh\">\n<h2><span class=\"ez-toc-section\" id=\"Wann_die_GmbH_die_richtige_Wahl_ist\"><\/span>When the GmbH is the right choice<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The GmbH is by far the most commonly chosen type of limited liability company in Germany. It generally limits liability to the company's assets and leaves sufficient scope in contract design to reflect almost any structure, ranging from a two-person venture to a family business.<\/p>\n<p>The GmbH is typically worthwhile if one of the following scenarios applies:<\/p>\n<ul class=\"mth-checklist\">\n<li><strong>You want to protect your private assets.<\/strong>\u00a0Once your contribution has been made in full, you as a shareholder are generally not personally liable for the company's liabilities. Separate liability risks exist, inter alia, prior to registration, in the case of personal collateral and\u2014for managing directors\u2014in the event of a breach of their own duties.<\/li>\n<li><strong>You are planning with investors or a later sale.<\/strong>\u00a0GmbH shares are transferable in notarial form, divisible and can be structured in various ways \u2013 for example, with voting agreements or preferential rights.<\/li>\n<li><strong>You need a legal entity for your business operations.<\/strong>\u00a0Banks, landlords and clients often treat a GmbH differently to a sole proprietorship; for certain business models, the limited company is practically a prerequisite.<\/li>\n<\/ul>\n<\/section>\n<section id=\"voraussetzungen\" data-elementor=\"voraussetzungen\">\n<h2><span class=\"ez-toc-section\" id=\"Voraussetzungen_fur_die_GmbH-Grundung\"><\/span>Requirements for setting up a GmbH<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Before the initial notary appointment, three points should be clarified: shareholders and shares, share capital and company name. The notary notarises what is presented to them \u2013 they do not negotiate.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gesellschafter_und_Anteile\"><\/span>Shareholders and shares<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A GmbH can be founded by a single person alone or by several shareholders together; both natural and legal persons are eligible, including those with their registered office abroad. The point of contention is rarely the number, but rather the distribution of shares, the appointment of the management and the voting rights structure. These questions belong in the articles of association \u2013 not in a later supplementary document.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Stammkapital_Bareinlage_oder_Sacheinlage\"><\/span>Share capital: cash contribution or non-cash contribution<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The minimum share capital is \u20ac25,000 (<a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__5.html\" target=\"_blank\" rel=\"noopener\">Section 5 GmbHG<\/a>). It can be provided in cash or as a non-cash contribution. Both methods differ significantly:<\/p>\n<ul class=\"mth-checklist\">\n<li><strong>Formation of a company<\/strong>\u00a0Before registration in the Commercial Register, at least 25 % must have been paid up against each share and a total of at least \u20ac12,500 (<a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__7.html\" target=\"_blank\" rel=\"noopener\">Section 7(2) of the GmbHG<\/a>The rest remains owed and can later be claimed by the company \u2013 including by an insolvency practitioner.<\/li>\n<li><strong>Formation with non-cash contributions<\/strong>\u00a0Non-cash contributions must be made in full prior to registration. In addition, Section 5(4) of the GmbHG requires a non-cash formation report in which the value is transparently demonstrated. If the actual value falls short of the stated value, the liability for deficits under Section 9 of the GmbHG applies.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Firma_und_Rechtsformzusatz\"><\/span>Company name and legal form suffix<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>According to Section 18 of the German Commercial Code (HGB), the company name must possess the capacity for identification and distinctiveness, and in accordance with Section 30 of the HGB, it must clearly differ from existing companies at the same location. The legal form suffix \u201eGmbH\u201c or \u201eGesellschaft mit beschr\u00e4nkter Haftung\u201c is mandatory (Section 4 of the German Limited Liability Companies Act (GmbHG)). A non-binding preliminary check by the\u00a0<a href=\"https:\/\/www.ihk.de\/koeln\" target=\"_blank\" rel=\"noopener\">IHK Cologne<\/a>\u00a0is free of charge and avoids the situation where the register court rejects the entry due to a risk of confusion \u2013 the notarisation appointment would then be in vain.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Satzungssitz_und_inlandische_Geschaftsanschrift\"><\/span>Registered office and domestic business address<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Two terms that are often confused: The\u00a0<em>constituent meeting<\/em>\u00a0(\u00a7 4a GmbHG) is a German location specified in the articles of association \u2013 comparable to the legal \u201eregistered office of the company\u201c. The\u00a0<em>domestic business address<\/em>\u00a0(Section 8 (4) GmbHG) is the specific address at which the company can actually be reached; it is registered separately with the commercial register and entered there. Both do not have to be identical, but they must be real and capable of receiving mail.<\/p>\n<\/section>\n<section id=\"ablauf\" data-elementor=\"ablauf\">\n<h2><span class=\"ez-toc-section\" id=\"Der_Ablauf_Schritt_fur_Schritt\"><\/span>The process step by step<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Schritt_1_Vorbereitung_und_Gesellschaftsvertrag\"><\/span>Step 1: Preparation and partnership agreement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>According to Section 3 of the German Limited Liability Companies Act (GmbHG), the articles of association must contain at least the company name, registered office, business object, share capital, and the number and nominal amounts of the shares. In practice, a good agreement regulates considerably more: appointment and dismissal of management, reservation of consent, voting rights, non-compete clauses, rules for departure, severance formulas, and succession in the event of death. Those who clarify these points before the notarisation appointment will noticeably save time and costs in the event of a dispute.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Schritt_2_Notarielle_Beurkundung\"><\/span>Step 2: Notarisation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The articles of association must be notarised (\u00a7 2 para. 1 GmbHG). The notary reads out the contract, clarifies any questions and notarises the signatures. The managing directors are frequently appointed and the commercial register application prepared during the same appointment.<\/p>\n<p><strong>Online notarisation.<\/strong>\u00a0Since 1 August 2022, notarial attestation of the formation of a limited liability company (GmbH) via video conference has been permitted (\u00a7 2 para. 3 GmbHG). The prerequisites are an approved video communication system of the Federal Chamber of Notaries and an electronic identity document. This option has since been significantly expanded \u2013 it now also covers multi-person formations, resolutions amending the articles of association, and, within the legal framework, certain formations with non-cash contributions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Schritt_3_Einzahlung_des_Stammkapitals\"><\/span>Step 3: Deposit of share capital<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Following the notarisation, the directors open a business account in the name of the company \u201ei. G.\u201c (in the process of being formed). The shareholders pay their cash contributions into this account \u2013 at least 25 % per share and a total of at least \u20ac12,500. Upon registration in the Commercial Register\u00a0<strong>insured<\/strong>\u00a0the managing director pursuant to section 8 (2) of the GmbHG that the contributions are at the free disposal of the company. In practice, the notary's office often requires proof of a bank account prior to submission; the registry court may request additional documents in the event of justified doubts.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Schritt_4_Anmeldung_zum_Handelsregister\"><\/span>Step 4: Application for registration in the commercial register<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The managing directors apply for registration of the company in the commercial register (\u00a7\u00a7 7, 8 GmbHG). The application is made in notarially certified form and is submitted electronically to the local court by the notary\u2019s office. Enclosed are, among other things, the notarised articles of association, the shareholder list and \u2013 in the case of formations involving contributions in kind \u2013 the report on the formation involving contributions in kind. The register court examines the application pursuant to \u00a7 9c GmbHG and registers the company. Upon registration, the GmbH comes into existence as a legal entity (\u00a7 11 para. 1 GmbHG).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Schritt_5_Gewerbeanmeldung_und_steuerliche_Erfassung\"><\/span>Step 5: Business registration and tax registration<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The business registration is carried out with the City of Cologne \u2013\u00a0<a href=\"https:\/\/www.stadt-koeln.de\/service\/produkte\/00554\/index.html\" target=\"_blank\" rel=\"noopener\">Public Order Office, Trade Licensing Department<\/a>. For limited companies, Cologne offers its own procedure that already includes a registration\u00a0<em>before<\/em>\u00a0Commercial register entry permitted (<a href=\"https:\/\/www.stadt-koeln.de\/service\/produkte\/00279\/index.html\" target=\"_blank\" rel=\"noopener\">\u201eBusiness registration of a limited company \u2013 not yet entered in the commercial register\u201c<\/a>The actual start of the commercial activity is decisive.<\/p>\n<p>Parallel is the\u00a0<strong>Questionnaire for tax registration purposes<\/strong>\u00a0to be completed and electronically via\u00a0<a href=\"https:\/\/www.elster.de\/\" rel=\"noopener\">ELSTER<\/a>\u00a0to be submitted to the tax office \u2013 within one month of commencing the activity (\u00a7 138 para. 1b AO). It forms the basis for the allocation of the tax number and \u2013 if required \u2013 the VAT identification number. In accordance with \u00a7 14 para. 4 UStG, invoices showing VAT must state either the tax number or the VAT ID number.<\/p>\n<\/section>\n<section id=\"musterprotokoll\" data-elementor=\"musterprotokoll\">\n<h2><span class=\"ez-toc-section\" id=\"Musterprotokoll_oder_individueller_Gesellschaftsvertrag\"><\/span>Model protocol or bespoke articles of association?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For simple formations, Section 2 Subsection 1a of the GmbH Act provides for\u00a0<em>Model protocol<\/em>\u00a0before: a legally pre-drafted document that combines the articles of association, appointment of the managing director and shareholder list in a single instrument. Notary fees are noticeably lower as a result \u2013 partly because the otherwise applicable minimum business value pursuant to Section 105 of the German Court and Notary Costs Act (GNotKG) does not apply here.<\/p>\n<p>The standard memorandum of association is exclusively open for incorporations with<\/p>\n<ul class=\"mth-checklist\">\n<li>at most three shareholders,<\/li>\n<li>exclusively to a managing director and<\/li>\n<li>cash deposits only.<\/li>\n<\/ul>\n<p>Individual arrangements (such as on consent requirements, non-compete clauses or succession) are not possible \u2013 for these, an individual partnership agreement must be notarised.<\/p>\n<div class=\"mth-table-wrap\">\n<table class=\"mth-comparison-table\">\n<thead>\n<tr>\n<th>Criterion<\/th>\n<th>Model minutes (section 2 paragraph 1a GmbHG)<\/th>\n<th>Individual contract<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Shareholder<\/td>\n<td>At most 3<\/td>\n<td>Unlimited<\/td>\n<\/tr>\n<tr>\n<td>Managing Director<\/td>\n<td>Only 1<\/td>\n<td>Freely selectable<\/td>\n<\/tr>\n<tr>\n<td>Type of deposit<\/td>\n<td>Cash deposits only<\/td>\n<td>Cash and non-cash contributions<\/td>\n<\/tr>\n<tr>\n<td>Individual clauses<\/td>\n<td>Not permitted<\/td>\n<td>Fully customisable<\/td>\n<\/tr>\n<tr>\n<td>Succession planning<\/td>\n<td>Not possible<\/td>\n<td>Possible<\/td>\n<\/tr>\n<tr>\n<td>Notary fees<\/td>\n<td>Reduced (no minimum transaction value pursuant to section 105 of the German Court and Notary Costs Act (GNotKG))<\/td>\n<td>Based on the subject-matter value (min. \u20ac30,000)<\/td>\n<\/tr>\n<tr>\n<td>Useful for<\/td>\n<td>single-person start-ups, standard scenarios<\/td>\n<td>Multiple shareholders, holding structures, succession<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Rule of thumb: As soon as two or more shareholders are involved, it should be considered whether an individual contract justifies the later effort. In the case of a single-person GmbH with a standard structure, the standard protocol is frequently the more efficient choice.<\/p>\n<\/section>\n<section id=\"kosten\" data-elementor=\"kosten\">\n<h2><span class=\"ez-toc-section\" id=\"Was_kostet_eine_GmbH-Grundung\"><\/span>How much does it cost to set up a GmbH?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The total costs depend on the share capital, the chosen type of contract (standard protocol or individual contract) and the advisory effort. For the three largest mandatory items \u2013 notary, commercial register and business registration \u2013 the amounts can be stated quite precisely today:<\/p>\n<div class=\"mth-table-wrap\">\n<table class=\"mth-comparison-table\">\n<thead>\n<tr>\n<th>Position<\/th>\n<th>Legal basis<\/th>\n<th>Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Commercial register entry (cash formation)<\/td>\n<td>No. 2100 HRegGebV (as of 01.06.2025)<\/td>\n<td>225 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Commercial Register entry (formation by contribution in kind)<\/td>\n<td>No. 2101 HRegGebV<\/td>\n<td>360 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>Business registration Cologne (legal entity)<\/td>\n<td>Fee item 12.1.3 AVwGebO NRW<\/td>\n<td>\u20ac33 + \u20ac13 per additional legal representative<\/td>\n<\/tr>\n<tr>\n<td>Notarisation<\/td>\n<td>Court Costs Act (value in dispute = registered share capital)<\/td>\n<td>Model protocol significantly lower; individual contract based on the minimum transaction value of \u20ac30,000 pursuant to Section 105 of the German Court and Notary Costs Act (GNotKG)<\/td>\n<\/tr>\n<tr>\n<td>Legal advice \/ contract drafting<\/td>\n<td>RVG (pursuant to KostBR\u00c4G 2025) or individual fee agreement<\/td>\n<td>Usually flat-rate or hourly fee<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"mth-note\"><strong>Note:<\/strong>\u00a0The exact notary's fees depend on the scope of the deed, the number of implementation services and supplementary declarations. The appointed notary's office will provide you with specific amounts before the appointment. Since 1 June 2025, in accordance with the Costs Law Amendment Act 2025 (KostBR\u00c4G 2025), value-based fees in the Federal Lawyers' Fees Act (RVG) have been around six per cent higher. The \u20ac190 and \u20ac250 caps for initial consumer consultations (\u00a7 34 RVG) have remained unchanged.<\/p>\n<\/section>\n<section id=\"dauer\" data-elementor=\"dauer\">\n<h2><span class=\"ez-toc-section\" id=\"Wie_lange_dauert_die_Grundung\"><\/span>How long does the incorporation take?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>With careful preparation, two to four weeks pass from the initial consultation to the entry in the commercial register. Following complete registration and prompt payment of costs, processing time at the Cologne District Court is about one week in straightforward cases (as also stated by the Cologne Chamber of Commerce and Industry).<\/p>\n<p>Experience shows that time bottlenecks arise in three places:<\/p>\n<ul class=\"mth-checklist\">\n<li><strong>Appointment with the notary.<\/strong>\u00a0Free appointments \u2013 especially with individual contracts \u2013 are not always available at short notice.<\/li>\n<li><strong>Account opening and deposit.<\/strong>\u00a0Without proof of the capital contribution, the registration cannot be sensibly submitted; opening an account \u201ei. G.\u201c (in formation) takes anywhere from a few days to several weeks, depending on the bank.<\/li>\n<li><strong>foundation report.<\/strong>\u00a0In the case of contributions in kind, the documentation of value can take additional time; in cases of doubt, the register court will request an expert opinion.<\/li>\n<\/ul>\n<\/section>\n<section id=\"unterlagen\" data-elementor=\"unterlagen\">\n<h2><span class=\"ez-toc-section\" id=\"Welche_Unterlagen_Sie_vorbereiten_sollten\"><\/span>What documents you should prepare<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For a prompt notary appointment, the following information and documents are helpful:<\/p>\n<ul class=\"mth-checklist\">\n<li>Identity card or passport of all shareholders and managing directors<\/li>\n<li>Proposed company name (ideally with preliminary Chamber of Commerce and Industry check) and proposed registered office<\/li>\n<li>Corporate purpose \u2013 formulated as specifically as possible<\/li>\n<li>Amount of share capital and distribution of shares<\/li>\n<li>Details of the appointment and representation authority of the managing directors<\/li>\n<li>Drafting of the partnership agreement or selection of the model protocol<\/li>\n<li>For non-cash contributions: non-cash formation report and evidence of value<\/li>\n<li>For foreign shareholdings: current commercial register extract or proof of representation of the participating company, with an apostille or legalisation and certified translation where applicable<\/li>\n<li>Bank details for the business account \u201ei. G.\u201c \u2013 ideally with account opening arranged in advance<\/li>\n<\/ul>\n<\/section>\n<section id=\"typische-fehler\" data-elementor=\"typische-fehler\">\n<h2><span class=\"ez-toc-section\" id=\"Typische_Fehler_bei_der_GmbH-Grundung\"><\/span>Common mistakes when setting up a GmbH<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Firma_nicht_vorab_prufen_lassen\"><\/span>1. Do not have the company name checked in advance<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the company is first objected to by the register court, registration is delayed \u2013 the notary appointment may have to be repeated. The preliminary review by the Cologne Chamber of Commerce and Industry costs nothing and takes a few days.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Musterprotokoll_gewahlt_obwohl_ein_individueller_Vertrag_notig_gewesen_ware\"><\/span>2. Standard template chosen, even though an individual contract was necessary<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The standard incorporation protocol saves on notary fees, but makes any individual arrangement impossible. Disputes regarding voting rights, distributions or the departure of a shareholder are then decided exclusively in accordance with the law. Subsequent restructuring is generally more complex than an individual agreement would have been at the beginning.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Sacheinlage_unterschatzt\"><\/span>3. Physical contribution underestimated<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The formation report on non-cash contributions must reliably document the value. If the value is questioned by the court of registration or if the differential liability pursuant to section 9 of the German Limited Liability Companies Act (GmbHG) applies later, the shareholder is personally liable for the difference. For larger non-cash contributions, an external valuation report is practically indispensable.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Adresse_ohne_Zustellungssicherheit\"><\/span>4. Address without guaranteed delivery<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The domestic business address (\u00a7 8 para. 4 GmbHG) must be genuinely reachable. If service of documents is not possible there, the court orders public service pursuant to \u00a7 15a HGB \u2013 deadlines then run against the company without it realising. Virtual office addresses are permitted if mail is actually processed and forwarded; empty mailbox solutions are risky.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Rechtsformzusatz_vergessen\"><\/span>5. Omitted legal form suffix<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Anyone who acts in legal transactions without using the suffix \u201eGmbH\u201c (\u00a7 4 GmbHG) \u2013 on letterheads, invoices, in the legal notice \u2013 may expose themselves to liability based on apparent legal status. Whether and to what extent personal liability arises depends on the individual case.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Steuerliche_Erfassung_verschleppt\"><\/span>Tax registration delayed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The questionnaire for tax registration must be submitted actively via ELSTER, generally within one month of commencing the activity (\u00a7 138 para. 1b of the German Fiscal Code - AO). Anyone who waits for the tax office to write usually misses this deadline.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Transparenzregister_ubersehen\"><\/span>7. Overlooked Transparency Register<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The GmbH is required to notify the transparency register of its beneficial owners (\u00a7 20 GwG). Breaches of reporting obligations can be penalised with fines \u2013 in cases of intent, quite easily reaching five-digit figures.<\/p>\n<\/section>\n<section id=\"nach-der-gruendung\" data-elementor=\"nach-der-gruendung\">\n<h2><span class=\"ez-toc-section\" id=\"Was_nach_der_Handelsregistereintragung_folgt\"><\/span>What follows after registration in the commercial register<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>With the registration, the company has come into legal existence. Ongoing operations entail their own obligations:<\/p>\n<ul class=\"mth-checklist\">\n<li><strong>Questionnaire for tax registration (ELSTER, Section 138 (1b) of the German Fiscal Code (AO)):<\/strong>\u00a0Submit electronically within a month. After that, the tax office will issue the tax number and \u2013 if required \u2013 the VAT ID number.<\/li>\n<li><strong>Transparency Register (Section 20 Money Laundering Act (GwG)):<\/strong>\u00a0The beneficial owners must be registered without delay and kept up to date.<\/li>\n<li><strong>Income tax and national insurance:<\/strong>\u00a0As soon as the GmbH employs staff, the corresponding registrations are due. For employed managing directors, the obligation to pay social security contributions depends on the individual case \u2013 in particular on the level of shareholding and subjection to instructions. In cases of doubt, a status determination procedure with the German Pension Insurance is advisable.<\/li>\n<li><strong>Requirement to keep accounting records:<\/strong>\u00a0As a commercial company by virtue of its legal form (\u00a7 6 HGB), the GmbH is fully subject to the obligation to keep proper books of account; a tax adviser should be involved at an early stage.<\/li>\n<li><strong>Annual accounts and filing:<\/strong>\u00a0To be prepared in accordance with \u00a7\u00a7 242 et seq. of the German Commercial Code (HGB) and disclosed in the company register depending on size.<\/li>\n<li><strong>Legal notice:<\/strong>\u00a0The website is subject to the requirements of Section 5 of the DDG (formerly Section 5 of the TMG); the company name, legal form, register court, commercial register number and managing directors are mandatory details.<\/li>\n<\/ul>\n<\/section>\n<section id=\"auslaendische-gesellschafter\" data-elementor=\"auslaendische-gesellschafter\">\n<h2><span class=\"ez-toc-section\" id=\"GmbH-Grundung_mit_Gesellschaftern_aus_dem_Ausland\"><\/span>Formation of a GmbH with foreign shareholders<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Foreign natural persons and legal entities can become shareholders of a German GmbH without special approval. The act of incorporation follows the same rules, but in practice it is made more difficult by three issues:<\/p>\n<ul class=\"mth-checklist\">\n<li><strong>Proof of representation authority of legal entities.<\/strong>\u00a0If a foreign company is involved, the notary regularly requires a current commercial register excerpt and proof of representation, frequently with\u00a0<em>Apostille<\/em>\u00a0or consular legalisation, as well as a certified translation. For individuals, a valid passport or identity card is generally sufficient.<\/li>\n<li><strong>Online notarisation.<\/strong>\u00a0Section 2(3) of the GmbHG (German Limited Liability Companies Act) permits notarisation via video conference. For shareholders outside Germany, this can significantly simplify the appointment \u2013 the prerequisite is an electronic identity verification, which not every foreign identity document offers.<\/li>\n<li><strong>Account opening.<\/strong>\u00a0When there is foreign participation, German banks are often hesitant when opening a business account for a company i. G. (in formation). The banking issue should be resolved early on so that the capital contribution does not become a bottleneck.<\/li>\n<\/ul>\n<\/section>\n<section id=\"faq\" data-elementor=\"faq-accordion\">\n<h2><span class=\"ez-toc-section\" id=\"Haufige_Fragen_zur_GmbH-Grundung\"><\/span>Frequently asked questions about setting up a GmbH<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"mth-faq\">\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Kann_ich_eine_GmbH_allein_grunden\"><\/span>Can I set up a GmbH on my own?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. The single-person GmbH is permissible; the sole shareholder can also be the managing director. For simple single-person incorporations with cash contributions, the standard protocol pursuant to Section 2 (1a) of the GmbHG is often suitable. As soon as individual regulations are desired \u2013 such as special succession clauses \u2013, the path leads back to the individual articles of association.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Wie_viel_Stammkapital_muss_vor_der_Anmeldung_tatsachlich_eingezahlt_sein\"><\/span>How much share capital must actually be paid in before registration?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the case of a cash formation, at least 25 % per share and a total of at least \u20ac12,500 (Section 7(2) of the German Limited Liability Companies Act (GmbHG)). The remainder remains payable and may be called up at a later date. Contributions in kind must be made in full prior to registration.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Kann_ich_die_GmbH_komplett_online_grunden\"><\/span>Can I set up the GmbH completely online?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Since 1 August 2022, notarial certification via video conference has been permissible (\u00a7 2 para. 3 GmbHG). The scope of application has been significantly expanded and now also includes multi-person formations and \u2013 within the statutory framework \u2013 certain formations involving contributions in kind. A prerequisite is an approved video communication system of the Federal Chamber of Notaries and an electronic identity verification. For a German identity card with an activated eID function, this is unproblematic; in the case of foreign identity documents, admissibility should be clarified in advance.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Was_ist_der_Unterschied_zwischen_GmbH_und_UG\"><\/span>What is the difference between a GmbH and a UG?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The UG (haftungsbeschr\u00e4nkt) pursuant to Section 5a of the German Limited Liability Companies Act (GmbHG) is not a distinct legal form, but rather a variant of the GmbH with a reduced starting capital from \u20ac1. As the price for this, the law prescribes an obligation to retain earnings: a quarter of the annual surplus, reduced by any loss carryforward, must be allocated to a capital reserve until the requirements for a capital increase to \u20ac25,000 are met. There is no automatic transition to a \u201estandard\u201c GmbH \u2013 a formal resolution for a capital increase is required; even thereafter, the company may continue to use the designation \u201eUG\u201c or change its registered name to \u201eGmbH\u201c.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Muss_die_GmbH_ihren_Sitz_in_Koln_haben_wenn_ich_hier_tatig_bin\"><\/span>Does the GmbH have to have its registered office in Cologne if I work here?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. The statutory seat (\u00a7 4a GmbHG) merely has to be in Germany. The domestic business address pursuant to \u00a7 8 para. 4 GmbHG is separate from this and specifies the actual address at which the company can be reached. Divergent seats are permitted, but create practical problems with deliveries and commercial registers. For founders in Cologne, having their seat in Cologne is logical, but not mandatory.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Wann_sollte_ich_einen_Anwalt_einschalten\"><\/span>When should I consult a solicitor?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For a simple single-person cash-founded company using the standard protocol, many founders manage perfectly fine with just the notary. Legal advice becomes noticeably more valuable as soon as there is more than one shareholder, non-cash contributions are involved, individual provisions on voting rights, distributions or succession are desired, or international elements are added. In these cases, it is more efficient to have the contract finalised before the notary appointment than to make improvements later.<\/p>\n<\/div>\n<\/div>\n<\/section>\n<section id=\"cta\" class=\"mth-cta-section\" data-elementor=\"cta\">\n<h2><span class=\"ez-toc-section\" id=\"Sie_planen_eine_GmbH-Grundung_in_Koln\"><\/span>Are you planning to set up a GmbH in Cologne?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>We provide advice on choosing the legal form, the partnership agreement and the process \u2013 from preparation to commercial register entry. For an initial, no-obligation assessment of your situation, you can reach us by phone or email.<\/p>\n<ul class=\"mth-contact\">\n<li><strong>Telephone:<\/strong>\u00a0<a href=\"tel:+4922180187670\">0221 - 801 87 670<\/a><\/li>\n<li><strong>E-Mail:<\/strong>\u00a0<a href=\"mailto:info@mth-partner.de\">info@mth-partner.de<\/a><\/li>\n<\/ul>\n<p><strong>Law firm Tieben<\/strong><br \/>\nSachsenring 34<br \/>\n50677 Cologne<\/p>\n<p><a class=\"mth-cta-primary\" href=\"https:\/\/www.claudeusercontent.com\/kontakt\/\">Request advice<\/a><\/p>\n<\/section>\n<section id=\"verwandte-beitraege\" data-elementor=\"verwandte-beitraege\">\n<h2><span class=\"ez-toc-section\" id=\"Weiterlesen\"><\/span>Read more<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"mth-checklist\">\n<li><a href=\"https:\/\/www.mth-partner.de\/en\/leistungen-rechtsanwalt-koeln\/handels-und-gesellschaftsrecht\/\">Commercial and company law in Cologne<\/a>\u00a0\u2013 Overview of the firm's topics and main areas of advice<\/li>\n<li><a href=\"https:\/\/www.mth-partner.de\/en\/services\/residency-by-founding-a-business-or-a-company-in-germany\/\">Residency by founding a business or a company in Germany<\/a>\u00a0\u2013 Service page for business setup support, also for international clients<\/li>\n<li><a href=\"https:\/\/www.mth-partner.de\/en\/gesellschaftsrecht-wie-laeuft-die-gewerbeanmeldung\/\">How does the trade registration work?<\/a>\u00a0\u2013 Details of the final step after commercial register entry<\/li>\n<\/ul>\n<\/section>\n<section id=\"autor\" data-elementor=\"autor-hinweise\">\n<div class=\"mth-author\">\n<p>&nbsp;<\/p>\n<\/div>\n<div class=\"mth-disclaimer\">\n<p><em>This post provides a general overview of setting up a GmbH under German law and does not replace individual legal advice. The legal bases presented correspond to the status at the time of publication; subsequent legislative changes may alter the assessment. For your specific incorporation, please contact our law firm or a lawyer of your choice.<\/em><\/p>\n<\/div>\n<\/section>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 707px; top: 7083.56px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Eine GmbH entsteht erst mit ihrer Eintragung im Handelsregister. Bis dahin sind f\u00fcnf Schritte zu erledigen: Gesellschaftsvertrag, notarielle Beurkundung, Kapitaleinzahlung, Handelsregisteranmeldung und \u2013 nach der Eintragung \u2013 Gewerbe- und Steueranmeldung. Dieser Leitfaden zeigt, wie die Gr\u00fcndung in K\u00f6ln praktisch abl\u00e4uft, was sie nach den aktuellen Geb\u00fchren kostet, welche Rolle das Musterprotokoll spielt und an welchen [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":14524,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-14523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mietrecht-rechtsanwalt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GmbH gr\u00fcnden in K\u00f6ln: Ablauf, Kosten und typische Fehler - Rechtsanwaltskanzlei\u00a0Tieben<\/title>\n<meta name=\"description\" content=\"GmbH-Gr\u00fcndung in K\u00f6ln: Ablauf, 25.000 \u20ac Stammkapital, aktuelle Kosten, Musterprotokoll und h\u00e4ufige Fehler. 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