About Germany
Germany is Europe's largest economy and a global leader in machinery, automotive, and chemical exports. With a highly skilled workforce and central EU location, it is a top destination for foreign direct investment.
German UG Company Registration + VAT + EORI
Applicable country/region: DE - Germany
Unit PriceEUR 3250 / Company
Estimated Duration (Working Days)15
Applicant Must Be PresentNo
English-speaking advisor
Germany local setup support
Tailored service assessment
Remotely Process Your German UG Company Registration + VAT + EORI in About 15 Business Days
Germany company incorporation with TKEG Expat — we form your German UG (Unternehmergesellschaft), the 'mini-GmbH' entrepreneurial variant of the Gesellschaft mit beschränkter Haftung, via notarial deed: name reservation, articles of association, commercial register (Handelsregister) filing, transparency register (UBO) entry, tax office (Finanzamt) registration, German VAT number, and EORI number for import-export. Minimum share capital starts at just 1 EUR; German law requires 25% of annual profits to be reserved until share capital reaches the full GmbH threshold of 25,000 EUR. A German registered office is mandatory — our Frankfurt and Hannover address services cover it. Ideal low-cost entry to the German market.
Service Included
-
- Providing registration services for the German UG company for clients;
- Notary fees incurred for registering a German company;
- German court registration services and obtaining the HRB number;
- Application for German value added tax (VAT) number;
- Application for German EORI;
- [Assistance] in applying for a German bank account for the client.
Number of services already included in this product: 0.00
Product Requirement
German UG Company Registration + VAT + EORI's Requirements
TKEG Expat ™ (NZ) aims to provide the most straightforward and professional service to our clients. Please use this "Product Requirement Table" to determine if you meet the basic requirement of this product, and if you need services that are not included in this product.
Need a German address
German company registration must have a German address. If you do not have a German address, you can choose the address hosting service provided by TKEG Expat.
Has Solutions?: Yes
Service Not Included in Product
Ownership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1. Starting from 1 euro in principle;
2. YCapital suggests a minimum of 100 euros. This will make the company registration, tax number application, and account opening process much smoother.
2. YCapital suggests a minimum of 100 euros. This will make the company registration, tax number application, and account opening process much smoother.
Capital Injection Not Required
Positive
Capital Injection Requirement
The company must pay a certain amount of registered capital from its turnover annually until it reaches 25,000 euros.
Memo
N/A
Document Requirement
We Need These To Help You With German UG Company Registration + VAT + EORI
TKEG Expat ™ (NZ) aims to provide the most accurate and up-to-date information to our clients. Please use this "Document Requirement Table" to determine which documents you will need to submit to fulfill the product requirements. Please note, the requirements of document can change depending on your case.
Natural Person Shareholders & Directors's Required Documents
Power of Attorney
Authorization letter (document provided by our company); English or German translation + English or German notarization + Apostille.
Document Process: Apostille
Document Format: Scan Copy
Passport
Shareholder and director passport front page scans need to be translated into English or German, certified in English or German, and then apostilled.
Document Process: Apostille
Document Format: Scan Copy
Proof of Address
Proof of shareholder and director addresses: Scanned copies of water, electricity, or gas bills, or bank statements. The documents must clearly indicate the name + address + date of the shareholder/director and should not be more than 1 month old; Translation into English or German + English or German notarization + Apostille.
Document Process: Apostille
Document Format: Scan Copy
Legal Entity Shareholders's Required Documents
Company Bylaw
The articles of association of the holding company need to be translated into English or German + notarized in English or German + apostilled.
Document Process: Apostille
Document Format: Scan Copy
Proof Of Registration / Business License
The business license of the holding company; it needs to be translated into English or German + notarized in English or German + apostilled.
Document Process: Apostille
Document Format: Scan Copy
Proof of Address
Proof of address for the legal representative of the holding company and shareholder owning more than 25% of the shares: Scan of water, electricity, or utility bills, or bank statements. The documents must clearly show the name, address, and date of the shareholder/director and should not be older than 1 month. They need to be translated into English or German, notarized in English or German, and apostilled.
Document Process: Apostille
Document Format: Scan Copy
Power of Attorney
Power of attorney (document provided by our company); Needs to be translated into English or German + English or German notarization + Apostille.
Document Process: Apostille
Document Format: Scan Copy
Passport
The passport of the legal representative of the holding company and shareholders holding 25% or more shares; needs to be translated into English or German + notarized in English or German + apostilled.
Document Process: Apostille
Document Format: Scan Copy
Frequently Asked Questions
Registering a German company requires at least one shareholder. This can be a natural person or a company. The German government does not have any requirements or restrictions on the nationality or legal domicile of the shareholders of a German company.
The registration of a German private limited company (GmbH) requires 50% of the registered capital, i.e. a minimum of €12,500. The registration of an entrepreneurial limited liability company (UG) does not require a capitalization.
The German government does not impose any nationality or identity restrictions on foreigners registering a German company and does not require EU residency as a nominee director. However, if the director of the German company is not a German resident, a German resident is required to act as company secretary as a contact person for the German authorities in their territory.
Yes, the registered capital must be transferred from a bank account in the name of the shareholders in proportion to their shareholding to the company's provisional capitalization account.
The company's registered capital must be used for the company's day-to-day operating costs, such as paying for goodscosts, to pay accountants, to pay for the services of TKEG Expat.
The Power of Attorney to the lawyer, plus the registration certificate and articles of association of the holding company, must be notarized and apostilled in English or German. The passport and proof of address of the legal representative of the holding company and of any shareholder holding more than 25% must also be notarized and apostilled in English or German. Where a shareholder is itself a corporate entity, that entity's documents generally require the same treatment.
Any individual holding more than 25% of the company must be declared as a beneficial owner (UBO). This is assessed by tracing the ownership chain through to the ultimate individual — including through a listed parent company. If a new financial report later shows that an individual crosses the 25% threshold, the UBO declaration must be corrected and supplementary supporting materials may be required.
Powerful Economic Center
Germany's key economic centers include Munich, Stuttgart, Frankfurt, Hamburg, and the dynamic Berlin/Brandenburg region. Industry accounts for 22.9% of total value added, ranking first among G7 nations, with automotive, energy, engineering, and chemicals as the strongest sectors.
World Brands
Made in Germany is a globally recognized quality label. Germany is a top exporter in automobiles, mechanical engineering, and chemicals. Future industries such as clean energy and nanotechnology are growing rapidly, benefiting foreign investors who leverage this reputation.
Consumer Market
With over 80 million people, Germany is the EU's largest consumer market and a major importer and exporter of agricultural and consumer products. It hosts world-leading trade events including MEDICA, the Hanover Trade Fair, and Automechanika.
Import-Export Trade
Germany exports nearly $1.3 trillion annually, led by automobiles, machinery, pharmaceuticals, and chemicals. Its imports exceed $983 billion in similar categories, making it one of the world's most active trading nations and a key node in global supply chains.
General CIT Rate
Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.
CIT Return Due Date
July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).
CIT Payment Due Date
As stated in the assessment notice.
CIT Estimated Payment Due Date
Quarterly installment payments are due on the 10th day of March, June, September, and December.
Resident Withholding Tax (Dividend/Interest/Royalty)
25/25/0
None-Resident Withholding Tax (Dividend/Interest/Royalty)
25/0/15
General VAT Rate
19
General Capital Gain Tax Rate
Capital gains are subject to the normal corporate tax rate.
Composite Effective Average Tax Rate
26.59
Composite Effective Marginal Tax Rate
11.00
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