{"id":14535,"date":"2026-09-10T08:26:15","date_gmt":"2026-09-10T08:26:15","guid":{"rendered":"https:\/\/www.mth-partner.de\/?p=14535"},"modified":"2026-09-10T08:26:15","modified_gmt":"2026-09-10T08:26:15","slug":"ug-gruenden-ablauf-kosten","status":"publish","type":"post","link":"https:\/\/www.mth-partner.de\/en\/ug-formation-process-costs\/","title":{"rendered":"Setting up a UG (haftungsbeschr\u00e4nkt): Procedure, costs and mandatory reserves"},"content":{"rendered":"<p class=\"lead\">Do you want to set up a corporate body without immediately providing the minimum capital contribution for a cash-founded GmbH (at least \u20ac12,500 in total and at least a quarter per cash contribution share, section 7(2) of the GmbHG)? The entrepreneur company (UG) according to\u00a0<a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__5a.html\" target=\"_blank\" rel=\"noopener\">Section 5a GmbHG<\/a>\u00a0allows starting with one euro of share capital. Legally, it is a variant of the GmbH, but requires full cash payment, the formation of a statutory reserve and the legal form suffix \u201eUG (haftungsbeschr\u00e4nkt)\u201c. This guide explains how a UG is established in Cologne, what it costs, which ongoing obligations must be met and in which scenarios it is worthwhile.<\/p>\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>Legal nature:<\/strong>\u00a0Variant of the GmbH pursuant to Section 5a GmbHG, no separate legal form.<\/li>\n<li><strong>Share capital<\/strong>\u00a0\u20ac1 to \u20ac24,999 (from \u20ac25,000 it is a GmbH). To be paid in full in cash prior to registration; non-cash contributions are excluded (\u00a7 5a para. 2 GmbHG).<\/li>\n<li><strong>Obligation to form reserves during the UG phase:<\/strong>\u00a0A quarter of the net income for the year, reduced by any loss carryforward, into a legal reserve (\u00a7 5a para. 3 GmbHG).<\/li>\n<li><strong>End of the obligation to maintain reserves:<\/strong>\u00a0Only upon registration of a formal capital increase to at least \u20ac25,000 in the commercial register (\u00a7 5a para. 5 GmbHG). There is no automatic mechanism.<\/li>\n<li><strong>Legal form suffix:<\/strong>\u00a0\u201eUnternehmergesellschaft (haftungsbeschr\u00e4nkt)\u201c or \u201eUG (haftungsbeschr\u00e4nkt)\u201c \u2013 mandatory (\u00a7 5a para. 1 GmbHG).<\/li>\n<li><strong>Commercial Register fee:<\/strong>\u00a0\u20ac225 basic fee (item 2100 HRegGebV).<\/li>\n<li><strong>Duty to act in a crisis<\/strong>\u00a0In the event of impending insolvency, a shareholders' meeting must be convened without delay (\u00a7 5a para. 4 GmbHG) \u2013 stricter than for a standard GmbH.<\/li>\n<\/ul>\n<section id=\"was-ist-die-ug\" data-elementor=\"was-ist-die-ug\">\n<h2><span class=\"ez-toc-section\" id=\"Was_ist_die_UG_haftungsbeschrankt\"><\/span>What is the UG (haftungsbeschr\u00e4nkt)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Unternehmergesellschaft (haftungsbeschr\u00e4nkt) was introduced in 2008 with the MoMiG and is governed by Section 5a of the GmbHG. From a legal perspective, it is not a separate legal form, but rather a variant of the GmbH: all provisions of the GmbHG generally apply to the UG as well, supplemented by the special rules in Section 5a.<\/p>\n<p>The legislature thereby intended to make a capital company with a very low capital threshold possible. In return, Section 5a of the German Limited Liability Companies Act (GmbHG) contains three special provisions that distinguish the UG from the classic GmbH:<\/p>\n<ul class=\"mth-checklist\">\n<li>Non-cash contributions are excluded; the share capital must be paid in full in cash prior to registration.<\/li>\n<li>A quarter of the annual net profit is to be allocated to a legal reserve.<\/li>\n<li>The company must bear the designation \u201eUnternehmergesellschaft (haftungsbeschr\u00e4nkt)\u201c or \u201eUG (haftungsbeschr\u00e4nkt)\u201c.<\/li>\n<\/ul>\n<p>Following registration in the commercial register, the partners are generally not personally liable for the company's liabilities \u2013 liability is limited to the company assets.<\/p>\n<\/section>\n<section id=\"voraussetzungen\" data-elementor=\"voraussetzungen\">\n<h2><span class=\"ez-toc-section\" id=\"Voraussetzungen_fur_die_Grundung\"><\/span>Requirements for establishment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Gesellschafter\"><\/span>Shareholder<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A UG can be set up by a single person or by several shareholders together. There is no maximum number. Shareholders can be natural and legal persons, including those with their registered office abroad.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Stammkapital\"><\/span>share capital<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The share capital of a UG is between \u20ac1 and \u20ac24,999. From a share capital of \u20ac25,000, a GmbH is formed; the UG variant pursuant to Section 5a of the German Limited Liability Companies Act (GmbHG) is then no longer applicable. If there are several shareholders, each share must be in whole euros \u2013 the practical minimum capital therefore corresponds to the number of shareholders. Initial capital that covers the company's initial expenses and ongoing obligations makes sense; in practice, amounts between \u20ac500 and a few thousand euros are common.<\/p>\n<p>Two UG-specific rules must be strictly observed:<\/p>\n<ul class=\"mth-checklist\">\n<li><strong>Full cash deposit before registration.<\/strong>\u00a0Unlike a GmbH, a UG cannot be registered with just a quarter of the cash contribution. The entire subscribed share capital must be paid in before filing for entry in the commercial register (Section 5a (2) of the German Limited Liability Companies Act (GmbHG)).<\/li>\n<li><strong>No non-cash contributions.<\/strong>\u00a0Non-cash contributions are expressly excluded (Section 5a(2) sentence 2 of the German Limited Liability Companies Act (GmbHG)). Anyone wishing to contribute fixed assets or an existing business must use a GmbH instead. The seemingly obvious workaround \u2013 initially setting up a UG with cash and subsequently selling the items to it \u2013 carries the risk of a disguised non-cash contribution (Section 19(4) GmbHG) and should be reviewed by legal and tax professionals prior to incorporation.<\/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>The company name must have distinctiveness and the power to distinguish itself (\u00a7 18 HGB) and must differ clearly from existing company names at the same location (\u00a7 30 HGB). The legal form suffix \u201eUnternehmergesellschaft (haftungsbeschr\u00e4nkt)\u201c or the abbreviation \u201eUG (haftungsbeschr\u00e4nkt)\u201c is mandatory (\u00a7 5a para. 1 GmbHG); the shortened designation \u201eUG\u201c without the suffix is impermissible. The\u00a0<a href=\"https:\/\/www.ihk.de\/koeln\/hauptnavigation\/recht-steuern\/firmennamensrecherche-6411124\" target=\"_blank\" rel=\"noopener\">IHK K\u00f6ln offers a free preliminary check of the planned company<\/a>\u00a0to.<\/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>The\u00a0<em>constituent meeting<\/em>\u00a0according to section 4a GmbHG is a German location specified in the articles of association. The\u00a0<em>domestic business address<\/em>\u00a0pursuant to section 8 paragraph 4 of the German Limited Liability Companies Act (GmbHG), it is the actual address at which the company must be reachable; it is registered separately with the commercial register. Both should be capable of receiving mail \u2013 if reachability is lacking, the court may serve documents publicly pursuant to section 15a of the German Commercial Code (HGB) without the company gaining knowledge thereof.<\/p>\n<\/section>\n<section id=\"ablauf\" data-elementor=\"ablauf\">\n<h2><span class=\"ez-toc-section\" id=\"Ablauf_der_UG-Grundung\"><\/span>Process of setting up a UG<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The UG is formed in five steps. Where possible, no contracts should be concluded in the name of the company prior to entry in the commercial register: anyone who acts during this pre-incorporation and pre-company phase may be held personally liable for the resulting obligations. Limited liability only applies once the company is entered in the commercial register (\u00a7 11 GmbHG).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Schritt_1_Gesellschaftsvertrag_oder_Musterprotokoll\"><\/span>Step 1: Articles of association or standard protocol<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>According to \u00a7 3 GmbHG, the articles of association must contain at least the company name, registered office, object of the company, share capital, and the number and nominal amounts of the shares. For simple formations, \u00a7 2 para. 1a GmbHG provides the\u00a0<em>Model protocol<\/em>\u00a0For: a statutory pre-formatted document that combines the articles of association, appointment of the managing director and shareholder list in a single instrument. It is exclusively open for incorporations with a maximum of three shareholders, one managing director and solely cash contributions; individual arrangements are excluded. For the UG with very low share capital, the model protocol is frequently the most efficient choice.<\/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 memorandum and articles of association must be notarised (\u00a7 2 para. 1 GmbHG). The notary reads out the contract, clarifies any queries and notarises the signatures.<\/p>\n<p>Since 1 August 2022, notarisation has also been possible via video conference (Section 2 (3) GmbHG). A prerequisite is an electronic identity document suitable for the online notary procedure. For German identity cards with the eID function activated, this is unproblematic; for foreign identity documents, technical and identity law suitability should be clarified in advance with the notary's office.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Schritt_3_Vollstandige_Einzahlung_des_Stammkapitals\"><\/span>Step 3: Full payment of the share capital<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Following notarisation, the managing directors open a business bank account in the name of the company \u201ei. G.\u201c (in formation). The entire subscribed share capital must be paid into this account \u2013 only then is the company eligible for registration (\u00a7 5a para. 2 GmbHG).<\/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 UG at the commercial register in notarised form (\u00a7\u00a7 7, 8 GmbHG). The notary's office submits, in particular, the articles of association, the shareholder list and the application electronically to the local court (Amtsgericht). In the application, the managing directors assure that the contributions have been duly paid in and are at the free disposal of the management (\u00a7 8 para. 2 GmbHG); the registry court may request additional proof for this assurance. Upon registration, the UG comes into existence as a legal entity (\u00a7 11 para. 1 GmbHG); from this point in time, the limitation of liability applies.<\/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 at the\u00a0<a href=\"https:\/\/www.stadt-koeln.de\/service\/produkte\/00279\/index.html\" target=\"_blank\" rel=\"noopener\">City of Cologne \u2013 Public Order Office<\/a>. For corporations, a separate procedure is provided that also allows registration before entry in the commercial register; the decisive factor is the actual commencement of activity. At the same time, the tax registration questionnaire must be submitted electronically via\u00a0<a href=\"https:\/\/www.elster.de\/\" target=\"_blank\" rel=\"noopener\">ELSTER<\/a>\u00a0to be submitted to the tax office \u2013 within one month of commencing the activity (\u00a7 138 para. 1b AO).<\/p>\n<\/section>\n<section id=\"dauer-pflichten\" data-elementor=\"dauer-pflichten\">\n<h2><span class=\"ez-toc-section\" id=\"Dauer_und_laufende_Pflichten_nach_der_Grundung\"><\/span>Duration and ongoing obligations after incorporation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>With thorough preparation, there are two to four weeks between the initial notary appointment and entry in the commercial register. Following complete filing and prompt payment of costs, the Cologne Local Court typically processes straightforward cases within about a week. Time constraints frequently arise during the opening of a corporate bank account \u201ein formation\u201c (i. G.); some institutions only accept applications following detailed identification checks.<\/p>\n<p>Following registration, the same legal structure of obligations applies as with a GmbH:<\/p>\n<ul class=\"mth-checklist\">\n<li><strong>Bookkeeping according to the HGB:<\/strong>\u00a0As a formal merchant (\u00a7 6 HGB), the UG has a full bookkeeping obligation; a tax adviser should be involved early on.<\/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, depending on size, disclosed in the Company Register. In practice, most UGs fall under the reliefs for micro-corporations pursuant to \u00a7 267a HGB.<\/li>\n<li><strong>Invoices showing VAT:<\/strong>\u00a0must contain either the tax number or the VAT identification number in accordance with Section 14(4) of the German VAT Act (UStG).<\/li>\n<li><strong>Mandatory information on business letters:<\/strong>\u00a0Company name, legal form, registered office, commercial register court, commercial register number and managing directors must appear on all business letters (\u00a7 35a GmbHG). Emails in business communication are considered business letters.<\/li>\n<li><strong>Legal notice:<\/strong>\u00a0The specifications according to Section 5 of the DDG (formerly Section 5 of the TMG) apply to the website.<\/li>\n<li><strong>Transparency register<\/strong>\u00a0The beneficial owners must be reported without delay and kept up to date<a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__20.html\" target=\"_blank\" rel=\"noopener\">Section 20 of the Money Laundering Act<\/a>).<\/li>\n<li><strong>Taxes:<\/strong>\u00a0The UG is subject to corporation tax (currently 15 %) plus the solidarity surcharge, as well as trade tax at the rate set by the local authority where the business premises are situated \u2013 currently 475 % in Cologne.<\/li>\n<\/ul>\n<\/section>\n<section id=\"ruecklagenpflicht\" data-elementor=\"ruecklagenpflicht\">\n<h2><span class=\"ez-toc-section\" id=\"Die_Rucklagenpflicht_nach_%C2%A7_5a_Abs_3_GmbHG\"><\/span>The requirement to form reserves pursuant to section 5a subsection 3 of the German Limited Liability Companies Act (GmbHG)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Anyone who sets up a UG assumes a statutory obligation to build up reserves for the duration of the UG phase. It is the central instrument with which the legislature compensates for the low capital threshold.<\/p>\n<p>When adopting the annual financial statements, one quarter of the net profit for the year, reduced by any loss carryforward from the previous year, must be allocated to a legal reserve (\u00a7 5a para. 3 GmbHG). This reserve is earmarked and may only be used for:<\/p>\n<ul class=\"mth-checklist\">\n<li>a capital increase from company funds (section 5a subsection 3 number 1 GmbHG),<\/li>\n<li>the offsetting of an annual loss, insofar as it is not covered by profit brought forward from the previous year (No. 2), or<\/li>\n<li>the offset of a loss carryforward, to the extent that it is not covered by an annual net profit (No. 3).<\/li>\n<\/ul>\n<p>Free use of the reserve \u2013 for example for distributions \u2013 is excluded. The balance sheet character of this restriction must be noted: the legal reserve is a restricted equity item, not a blocked bank account. Normal operational investments from the company's unencumbered assets remain unaffected; the restriction applies exclusively to the reserve itself and its permissible use. Economically, the formation of reserves gradually strengthens the company's equity base, while the shareholders are only permitted to withdraw a portion of the profit.<\/p>\n<p>The obligation to maintain reserves ends\u00a0<em>not<\/em>\u00a0upon reaching a specific reserve level. It only ends with the entry of a formal capital increase to at least \u20ac25,000 in the commercial register (section 5a (5) of the German Limited Liability Companies Act (GmbHG)). As long as no such capital increase has been entered, the obligation to form reserves remains in place \u2013 even if the company has arithmetically accumulated more than enough reserves for an increase for some time.<\/p>\n<\/section>\n<section id=\"ug-wird-gmbh\" data-elementor=\"ug-wird-gmbh\">\n<h2><span class=\"ez-toc-section\" id=\"Wie_und_wann_wird_aus_der_UG_eine_GmbH\"><\/span>How and when does a UG become a GmbH?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Unlike the colloquial expression \u201efrom \u20ac25,000 in reserves, the UG automatically becomes a GmbH\u201c suggests, there is no automatic mechanism. The transition requires an active step in three stages:<\/p>\n<ol class=\"mth-process\">\n<li><strong>Resolution to increase share capital.<\/strong>\u00a0The shareholders' meeting resolves to increase the share capital to at least \u20ac25,000. The resolution must be notarised.<\/li>\n<li><strong>Raising of the additional capital.<\/strong>\u00a0Frequently, the capital increase is carried out from company funds \u2013 that is, by converting the accumulated statutory reserve into share capital (\u00a7 57c GmbHG in conjunction with \u00a7 5a para. 3 no. 1 GmbHG). A capital increase against contributions by the shareholders is also possible.<\/li>\n<li><strong>Company registration.<\/strong>\u00a0The capital increase only becomes effective upon registration. From this point on, the obligation to form reserves no longer applies (\u00a7 5a para. 5 GmbHG).<\/li>\n<\/ol>\n<p>Even after the increase, the company may retain the designation \u201eUG (haftungsbeschr\u00e4nkt)\u201c or change its name to \u201eGmbH\u201c. Changing the company name requires an additional resolution to amend the articles of association, to be notarised, followed by entry in the commercial register.<\/p>\n<\/section>\n<section id=\"wann-sinnvoll\" data-elementor=\"wann-sinnvoll\">\n<h2><span class=\"ez-toc-section\" id=\"Wann_ist_die_UG_die_richtige_Wahl\"><\/span>When is the UG the right choice?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Whether a UG is suitable depends primarily on capital requirements, equity participation structures and planned financing. The following criteria provide an initial guide:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Die_UG_kommt_in_Betracht_wenn_%E2%80%A6\"><\/span>The UG is worth considering if \u2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul class=\"mth-checklist\">\n<li>you want to start with a cash deposit of less than \u20ac12,500, but want limited liability.<\/li>\n<li>you want to first test a venture on the market without personally being liable for its liabilities.<\/li>\n<li>Your business without major capital investment starts \u2013 such as consultancy, software, small online retail.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Die_GmbH_ist_meist_die_bessere_Wahl_wenn_%E2%80%A6\"><\/span>The GmbH is usually the better choice if...<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul class=\"mth-checklist\">\n<li>You are able to subscribe to the minimum share capital of the GmbH (\u20ac25,000) and make the minimum contribution for a cash formation \u2013 at least \u20ac12,500 in total and at least one quarter per cash contribution share prior to registration (\u00a7 7 para. 2 GmbHG). You save yourself the reserve requirement and appear more credible in the market.<\/li>\n<li>you wish to make non-cash contributions. These are excluded for a UG (\u00a7 5a para. 2 sentence 2 GmbHG).<\/li>\n<li>you expect institutional investors for whom the designation \u201eUG (haftungsbeschr\u00e4nkt)\u201c serves as a signal of low capitalisation.<\/li>\n<li>You intend to change to \u20ac25,000 of share capital in the foreseeable future. Two notary appointments (formation + capital increase) incur more costs than a single GmbH formation.<\/li>\n<\/ul>\n<p>You can find a comparison with sole traders, partnerships (GbR), limited partnerships (KG) and private limited companies (GmbH) in our article\u00a0<a href=\"https:\/\/www.mth-partner.de\/en\/legal-forms-compared\/\">Legal forms compared<\/a>.<\/p>\n<\/section>\n<section id=\"kosten\" data-elementor=\"kosten\">\n<h2><span class=\"ez-toc-section\" id=\"UG_in_Koln_grunden_Kosten_und_zustandige_Stellen\"><\/span>Setting up a UG in Cologne: Costs and responsible bodies<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The total costs depend on the share capital, the chosen type of contract and the scope of legal assistance. For a typical cash formation using a standard template, the mandatory items can be broken down as follows:<\/p>\n<div class=\"mth-table-wrap\">\n<table class=\"mth-comparison-table\">\n<caption>Cost items for setting up an UG with standard template<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Position<\/th>\n<th scope=\"col\">Legal basis<\/th>\n<th scope=\"col\">Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Notary (notarisation of model protocol, certified commercial register application, shareholder list)<\/th>\n<td>GNotKG<\/td>\n<td>Federal Chamber of Notaries example for a single-person UG (entrepreneurial company) with standard protocol: around \u20ac105 in total fees for these notarisation steps<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Commercial Register entry<\/th>\n<td>No. 2100\u00a0<a href=\"https:\/\/www.gesetze-im-internet.de\/hreggebv\/anlage.html\" target=\"_blank\" rel=\"noopener\">HRegGebV<\/a><\/td>\n<td>225 \u20ac<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Business registration Cologne (legal entity)<\/th>\n<td>Fee item 12.1.3 AVwGebO NRW<\/td>\n<td>\u20ac33 + \u20ac13 per additional legal representative<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Notarial outlays and VAT<\/th>\n<td>Court Fees Act flat-rate out-of-pocket expenses, Section 12 VAT Act<\/td>\n<td>Additionally, in the low double digits<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Legal advice \/ contract drafting<\/th>\n<td>RVG or fee agreement<\/td>\n<td>The need for advice depends on the specific incorporation structure (standard protocol, individual contract, multiple shareholders, planned special provisions)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"mth-table-wrap\">\n<table class=\"mth-comparison-table\">\n<caption>Sample calculations for setting up a UG: notary, commercial register, business registration, disbursements and VAT<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">startup option<\/th>\n<th scope=\"col\">Typical cost range<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Single-person UG with standard protocol<\/th>\n<td>approx. \u20ac380\u2013450 (notary fees, commercial register fee, business registration, disbursements, VAT)<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Multi-person UG with a standard protocol<\/th>\n<td>Depending on the number of participants; typically a bit higher<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">UG with bespoke articles of association<\/th>\n<td>Significantly higher; depending on the contract structure and subject value<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"mth-note\"><strong>Note on the business value:<\/strong>\u00a0For the notarisation of the partnership agreement of a corporate entity, Section 107(1) of the Court and Notary Costs Act (GNotKG) stipulates a minimum business value of \u20ac30,000. This minimum value does not apply to formations using a standard protocol in accordance with Section 2(1a) of the Limited Liability Companies Act (GmbHG) (Section 107(1) sentence 2 in conjunction with Section 105(6) sentence 1 no. 1 GNotKG); the business value is then the actual share capital. This explains the significantly lower notarisation fees for formations using a standard protocol. Bank account management, tax advisory services and ongoing bookkeeping costs must be calculated separately.<\/p>\n<p><strong>Responsible bodies for setting up a UG in Cologne:<\/strong><\/p>\n<ul class=\"mth-checklist\">\n<li><strong>Company name preliminary check:<\/strong>\u00a0IHK Cologne (free of charge).<\/li>\n<li><strong>Notarial attestation:<\/strong>\u00a0every notary's office in Cologne.<\/li>\n<li><strong>Commercial Register:<\/strong>\u00a0Local Court of Cologne \u2013 Commercial Register.<\/li>\n<li><strong>Business registration:<\/strong>\u00a0City of Cologne, Public Order Office.<\/li>\n<li><strong>Tax registration:<\/strong>\u00a0competent tax office Cologne, electronically via ELSTER.<\/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_UG-Grundung\"><\/span>Common mistakes when setting up a UG<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_%E2%80%9EUG%E2%80%9C_ohne_den_Zusatz_%E2%80%9Ehaftungsbeschrankt%E2%80%9C\"><\/span>\u201eUG\u201c without the addition \u201ehaftungsbeschr\u00e4nkt\u201c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The legal form suffix is mandatory (\u00a7 5a para. 1 GmbHG). Anyone who uses only \u201eUG\u201c in business transactions \u2013 on invoices, quotations or in the imprint \u2013 may expose themselves to liability for apparent legal status. Check all templates and communication channels immediately after registration.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Zu_niedriges_Stammkapital_ohne_Liquiditatspuffer\"><\/span>2. Share capital too low without a liquidity buffer<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A share capital of one or a few euros is legally possible, but offers no financial buffer. Even minor ongoing liabilities\u2014notary fees, registry court fees, account maintenance, initial invoices\u2014can lead to payment difficulties. The capitalisation should be aligned with the actual financing requirements.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Sacheinlagen_einplanen\"><\/span>3. Plan non-cash contributions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Non-cash contributions are excluded when setting up a UG (entrepreneurial company) (\u00a7 5a para. 2 sentence 2 GmbHG). Anyone wishing to contribute vehicles, machinery or an existing business should opt for the standard GmbH instead. The seemingly obvious workaround \u2013 initially incorporating with cash and subsequently selling the items from the shareholder to the UG \u2013 can be classed as a disguised non-cash contribution pursuant to \u00a7 19 para. 4 GmbHG, with significant liability and tax consequences. Such arrangements should be reviewed by legal and tax professionals prior to incorporation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Rucklagenpflicht_in_der_Buchhaltung_ubersehen\"><\/span>4. Requirement to form reserves overlooked in bookkeeping<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The reserve must be created when the annual financial statements are adopted. Anyone who adopts the annual financial statements without taking account of Section 5a (3) of the GmbHG and fails to create the reserve risks flawed annual financial statements \u2013 with potential liability consequences for the managing director.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Adresse_ohne_Zustellungssicherheit\"><\/span>5. 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 process is not possible, the court orders service by public announcement pursuant to \u00a7 15a HGB \u2013 deadlines then run against the company without its knowledge. Virtual office addresses are permissible if mail is actually processed and forwarded; empty letterbox addresses are risky.<\/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 AO). Anyone who waits for the tax office to get in touch will miss the deadline.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Krisenpflichten_unterschatzen\"><\/span>Underestimating crisis obligations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If there is an impending inability to pay, the management of a UG must immediately convene a shareholders' meeting (\u00a7 5a para. 4 GmbHG). This explicit special rule does not apply to a standard GmbH; however, a shareholders' meeting must also be convened there if it appears necessary in the interest of the company (\u00a7 49 para. 2 GmbHG) \u2013 and at the latest in the event of a loss of half of the share capital (\u00a7 49 para. 3 GmbHG). If insolvency or over-indebtedness has actually occurred, the insolvency law filing obligations of the\u00a0<a href=\"https:\/\/www.gesetze-im-internet.de\/inso\/__15a.html\" target=\"_blank\" rel=\"noopener\">Section 15a of the Insolvency Act (InsO)<\/a>.<\/p>\n<\/section>\n<section id=\"faq\" data-elementor=\"faq-accordion\">\n<h2><span class=\"ez-toc-section\" id=\"Haufige_Fragen_zur_UG-Grundung\"><\/span>Frequently asked questions about setting up a UG<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=\"Ist_die_UG_dasselbe_wie_eine_%E2%80%9EMini-GmbH%E2%80%9C\"><\/span>Is the UG the same as a \u201emini-GmbH\u201c?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Umgangssprachlich wird die UG oft als \u201eMini-GmbH\u201c bezeichnet, weil sie mit deutlich weniger Startkapital gegr\u00fcndet werden kann. Rechtlich ist die UG keine eigene Rechtsform, sondern eine Variante der GmbH nach \u00a7 5a GmbHG. Die Vorschriften des GmbHG gelten auch f\u00fcr die UG, erg\u00e4nzt um die Sonderregeln in \u00a7 5a.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Kann_ich_eine_UG_allein_grunden\"><\/span>Kann ich eine UG allein gr\u00fcnden?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ja. Die Ein-Personen-UG ist zul\u00e4ssig; der Alleingesellschafter kann zugleich Gesch\u00e4ftsf\u00fchrer sein. F\u00fcr Ein-Personen-Gr\u00fcndungen mit Standardkonstellation bietet sich das Musterprotokoll nach \u00a7 2 Abs. 1a GmbHG an. Sobald individuelle Regelungen gew\u00fcnscht sind, wird der individuelle Gesellschaftsvertrag notwendig.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Darf_ich_Gewinne_der_UG_an_mich_ausschutten\"><\/span>Darf ich Gewinne der UG an mich aussch\u00fctten?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ja, aber nur den Teil, der nach der gesetzlichen R\u00fccklagenbildung \u00fcbrig bleibt. Ein Viertel des um einen Verlustvortrag geminderten Jahres\u00fcberschusses ist in die gesetzliche R\u00fccklage einzustellen (\u00a7 5a Abs. 3 GmbHG) und darf nicht ausgesch\u00fcttet werden. Der verbleibende Betrag ist grunds\u00e4tzlich aussch\u00fcttungsf\u00e4hig, sofern keine weiteren gesetzlichen, bilanziellen oder gesellschaftsvertraglichen Aussch\u00fcttungshindernisse bestehen.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Wird_die_UG_automatisch_zur_GmbH_wenn_genug_Rucklagen_angesammelt_sind\"><\/span>Wird die UG automatisch zur GmbH, wenn genug R\u00fccklagen angesammelt sind?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nein. Ein Automatismus ist im Gesetz nicht vorgesehen. Erforderlich sind ein f\u00f6rmlicher Kapitalerh\u00f6hungsbeschluss, seine notarielle Beurkundung und die Eintragung im Handelsregister. Erst mit dieser Eintragung endet die R\u00fccklagenpflicht (\u00a7 5a Abs. 5 GmbHG).<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Muss_die_UG_nach_der_Kapitalerhohung_%E2%80%9EGmbH%E2%80%9C_heisen\"><\/span>Muss die UG nach der Kapitalerh\u00f6hung \u201eGmbH\u201c hei\u00dfen?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nein. Auch nach einer Kapitalerh\u00f6hung auf 25.000 \u20ac oder mehr darf die Gesellschaft die Bezeichnung \u201eUG (haftungsbeschr\u00e4nkt)\u201c beibehalten. Eine Umfirmierung auf \u201eGmbH\u201c ist ein zus\u00e4tzlicher notariell zu beurkundender Satzungsbeschluss mit anschlie\u00dfender Handelsregistereintragung.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Was_muss_die_Geschaftsfuhrung_bei_Verlusten_oder_drohender_Zahlungsunfahigkeit_tun\"><\/span>Was muss die Gesch\u00e4ftsf\u00fchrung bei Verlusten oder drohender Zahlungsunf\u00e4higkeit tun?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Bei drohender Zahlungsunf\u00e4higkeit muss die Gesch\u00e4ftsf\u00fchrung einer UG unverz\u00fcglich eine Gesellschafterversammlung einberufen (\u00a7 5a Abs. 4 GmbHG). Das ist eine UG-spezifische Sonderregel. Bei der GmbH gilt sie nicht ausdr\u00fccklich; die Gesellschafterversammlung ist dort aber ebenfalls einzuberufen, wenn es im Interesse der Gesellschaft erforderlich erscheint (\u00a7 49 Abs. 2 GmbHG) \u2013 sp\u00e4testens bei Verlust der H\u00e4lfte des Stammkapitals (\u00a7 49 Abs. 3 GmbHG). Bei tats\u00e4chlich eingetretener Zahlungsunf\u00e4higkeit oder \u00dcberschuldung sind die insolvenzrechtlichen Antragspflichten des \u00a7 15a InsO zu pr\u00fcfen; die Antragstellung hat unverz\u00fcglich, sp\u00e4testens innerhalb der dortigen H\u00f6chstfristen, zu erfolgen.<\/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_die_Grundung_einer_UG_in_Koln\"><\/span>Sie planen die Gr\u00fcndung einer UG in K\u00f6ln?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Wir beraten zu Rechtsformwahl, Musterprotokoll, individuellem Gesellschaftsvertrag und Ablauf \u2013 bis zur Handelsregistereintragung. F\u00fcr eine erste Kontaktaufnahme erreichen Sie uns telefonisch, per E-Mail oder \u00fcber unser <a href=\"https:\/\/www.mth-partner.de\/en\/contact\/book-an-appointment\/\">Kontaktformular<\/a>.<\/p>\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.claudeusercontent.com\/gmbh-gruendung-koeln-ablauf-kosten\/\">Forming a GmbH in Cologne: Procedure, Costs and Typical Mistakes<\/a>\u00a0\u2013 Vergleich zur klassischen GmbH-Gr\u00fcndung.<\/li>\n<li><a href=\"https:\/\/www.claudeusercontent.com\/rechtsformen-im-vergleich\/\">Legal forms compared<\/a>\u00a0\u2013 Systematische Gegen\u00fcberstellung von Einzelunternehmen, GbR, OHG, KG, UG und GmbH.<\/li>\n<li><a href=\"https:\/\/www.claudeusercontent.com\/leistungen-rechtsanwalt-koeln\/handels-und-gesellschaftsrecht\/\">Commercial and company law in Cologne<\/a>\u00a0\u2013 \u00dcberblick \u00fcber Themen und Beratungsschwerpunkte der Kanzlei.<\/li>\n<\/ul>\n<\/section>\n<section id=\"autor\" data-elementor=\"autor-hinweise\">\n<div class=\"mth-author\">\n<p><strong>Autor:<\/strong>\u00a0<a href=\"https:\/\/www.claudeusercontent.com\/team\/rechtsanwalt-tieben\/\">Lawyer Helmer Tieben<\/a>\u00a0\u2013 seit 2005 bei der Rechtsanwaltskammer K\u00f6ln zugelassen. LL.M. (International Tax), University of Melbourne. Kanzleisitz: Sachsenring 34, 50677 K\u00f6ln.<\/p>\n<\/div>\n<\/section>\n<\/section>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Sie wollen eine Kapitalgesellschaft gr\u00fcnden, ohne die Mindesteinzahlung einer GmbH-Bargr\u00fcndung (mindestens 12.500 \u20ac insgesamt und mindestens ein Viertel je Bareinlage-Anteil, \u00a7 7 Abs. 2 GmbHG) sofort bereitzustellen? Die Unternehmergesellschaft nach\u00a0\u00a7 5a GmbHG\u00a0erlaubt den Start mit einem Euro Stammkapital. Sie ist rechtlich eine Variante der GmbH, verlangt aber vollst\u00e4ndige Bareinzahlung, eine gesetzliche R\u00fccklagenbildung und den Rechtsformzusatz [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":14536,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40,43],"tags":[],"class_list":["post-14535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gesellschaftsrecht-anwalt","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>UG (haftungsbeschr\u00e4nkt) gr\u00fcnden: Ablauf, Kosten &amp; Fehler<\/title>\n<meta name=\"description\" content=\"UG (haftungsbeschr\u00e4nkt) gr\u00fcnden: Mindestkapital ab 1 \u20ac, Ablauf, R\u00fccklagenpflicht, Kosten und typische Fehler. 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