Europe · GmbH
Cost to register a company in Germany
Germany is one of the more expensive places a non-resident can incorporate, and the cost is front-loaded by two things absent from the UK or a U.S. LLC: a mandatory notary and a real capital deposit. The government register fees themselves are small (~EUR 150 entry plus ~EUR 30-50 publication), but the notary deed runs from ~EUR 350 with the simplified Musterprotokoll to ~EUR 800-1,500 for a custom GmbH deed. On top of formation you must fund EUR 12,500+ of GmbH capital (this is your money, not a fee, but it must be available and deposited) and budget for a Steuerberater, which is effectively mandatory given the bookkeeping, VAT advance returns and Bundesanzeiger filings. There is no resident-director or nominee cost, because Germany does not require one.
- Country
- Germany
- Topic
- Cost breakdown
- Reviewed
- June 2026
By the Lanzamo Editorial Team · Reviewed June 2026 · How we research
| Item | One-time | Recurring | Notes |
|---|---|---|---|
| Notary deed (mandatory) | $400-1,650 | — | ~EUR 350 with the Musterprotokoll (single shareholder/director); ~EUR 750-1,500 for custom articles. Unavoidable — Germany requires a notarial deed. |
| Handelsregister entry fee | $160 | — | ~EUR 150 court fee for the register entry. |
| Statutory publication | $35-55 | — | ~EUR 30-50 to publish the registration. |
| Share capital (deposit, not a fee) | $13,500+ | — | GmbH: EUR 25,000 (min EUR 12,500 paid in before registration). UG: from EUR 1. This is your own money, but it must be deposited in a German account. |
| Registered business address | — | $250-900 | German address/seat service most non-residents rent; a pure mailbox does not suffice. |
| Resident director / nominee | — | — | Not required — a non-resident can be the sole managing director, so there is no nominee cost. |
| Steuerberater (tax adviser) | — | $1,500-4,000 | Effectively mandatory: double-entry bookkeeping, VAT advance returns, annual KSt/GewSt/USt returns and the E-Bilanz. |
| Bundesanzeiger annual statements | — | $50-300 | Publication of the annual financial statements in the federal gazette; usually handled by the Steuerberater. |
| VAT registration & returns | — | $0-700 | Registration is free; ongoing cost is the adviser's fee for periodic VAT advance returns, if registered. |
| Apostille & certified translation | $100-500 | — | For a non-resident: apostilles on passport/PoA and certified German translations of foreign documents. |
Realistic all-in first year
$1,200 – $6,500
After year one the notary, register and apostille costs fall away, so the recurring picture is the registered address (~$250-900/yr), the Steuerberater (~$1,500-4,000/yr) and the Bundesanzeiger publication (~$50-300/yr), plus VAT-return fees if registered. Budget roughly $1,800-5,000 a year ongoing — call it $4,000-13,000 over three years all-in, excluding the EUR 12,500+ capital, which stays inside the company as working funds rather than being spent. Germany is materially more expensive to form and maintain than the UK or a U.S. LLC, driven by the mandatory notary and the high accounting burden — but it carries no resident-director or franchise-tax cost.
Frequently asked questions
What's the absolute minimum it costs to start a German company?
The cheapest path is a UG (haftungsbeschraenkt) using the Musterprotokoll: roughly EUR 350 notary + ~EUR 150 register + ~EUR 30-50 publication, plus the UG's nominal capital (which can be very small). So a bare-bones DIY UG can be a few hundred euros plus the deposit — but a non-resident realistically adds apostille/translation costs and a Steuerberater once trading. A full GmbH is far higher because of the EUR 12,500+ capital and a larger notary fee.
Is the EUR 12,500 capital a cost or do I keep it?
You keep it — it is the company's money, not a fee. You must deposit at least EUR 12,500 of a GmbH's EUR 25,000 capital into a German account before registration, but it becomes the company's working capital and can be spent on legitimate business expenses immediately afterwards. It is a cash lock-up at formation, not a payment to anyone. The UG avoids this by starting from EUR 1, at the price of the 25% profit-reserve rule.
Why do I need a notary, and how much is it?
A notary is legally mandatory in Germany: the deed of formation and shareholder list must be notarially authenticated, and the notary is the party that files with the Handelsregister. Fees run from about EUR 350 with the simplified Musterprotokoll (single shareholder/director) to roughly EUR 750-1,500 for a custom GmbH deed. This is the biggest single formation cost and has no equivalent in the UK or a U.S. LLC.
Are there hidden recurring costs I should expect?
The unavoidable recurring costs are the Steuerberater (effectively mandatory given the bookkeeping, VAT advance returns and annual returns), the German registered address, and the Bundesanzeiger publication of your accounts. There is no annual government franchise fee and no resident-director cost. The compliance load — not a license fee — is what makes Germany expensive to maintain.
Sources
- Handelsregister — official German commercial register
- Bundeszentralamt fuer Steuern (BZSt) — Federal Central Tax Office (VAT ID, withholding relief)
- GTAI (Germany Trade & Invest, official) — Corporate Taxation in Germany
- GTAI (official) — Taxation of Dividends
- PwC Tax Summaries — Germany corporate income tax (15% + solidarity + trade tax)
- PwC Tax Summaries — Germany withholding taxes (25% + 5.5% on dividends)
- PwC Tax Summaries — Germany significant developments (2028-2032 rate reduction)
- Bundesfinanzministerium — the growth booster (investment programme, July 2025)
- firma.de — Notary fees & tax for setting up a GmbH in Germany
- Bundesanzeiger — official federal gazette for annual financial statements
More on Germany
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