How to Start a Business in Germany: Step-by-Step Guide
Why Germany is a Great Place to Start a Business Germany is the largest economy in Europe and one of the world’s most attractive destinations for business. With a stable economy, strong legal framework, and access to the EU market, it offers great opportunities for entrepreneurs and foreign investors. If you’re thinking about starting a business in Germany, this guide will walk you through the legal, financial, and practical steps you need to take.
Peter Herzig
3/4/20252 min temps de lecture


Step 1: Choose the Right Business Structure
Before registering your company, you must decide on the legal structure that best suits your business. The most common options include:
✅ GmbH (Gesellschaft mit beschränkter Haftung) – The most popular choice for medium-sized businesses, requiring €25,000 in share capital.
✅ UG (Unternehmergesellschaft) – A low-cost alternative to GmbH, requiring only €1 capital, but with additional financial restrictions.
✅ AG (Aktiengesellschaft) – Suitable for large corporations, requiring at least €50,000 capital.
✅ Freelancer (Freiberufler) – For professionals like consultants, doctors, and lawyers with fewer registration requirements.
✅ Sole Proprietorship (Einzelunternehmen) – Easy to start, but comes with unlimited personal liability.
Step 2: Register Your Business (Handelsregister & Gewerbeamt)
Once you decide on the structure, you need to officially register your company in Germany.
📌 Business Registration Process:
1️⃣ Choose a company name – Ensure it’s unique and not already registered.
2️⃣ Prepare legal documents – Articles of association, shareholder agreements, and director appointment.
3️⃣ Notarization – GmbH, UG, and AG companies must have their documents notarized by a German notary.
4️⃣ Register with the Commercial Register (Handelsregister) – Required for GmbH, UG, and AG companies.
5️⃣ Register at the Trade Office (Gewerbeamt) – Mandatory for all businesses, including freelancers.
6️⃣ Get a Tax Number from the Finanzamt – You need a Steuernummer (tax ID) before starting operations.
Step 3: Open a Business Bank Account
In Germany, companies like GmbH, UG, and AG must have a business bank account before completing their registration.
📌 To open a business account, you need:
✔ Company registration certificate (Handelsregisterauszug)
✔ Notarized articles of association
✔ Valid passport & visa (for non-EU residents)
Step 4: Obtain Necessary Licenses & Permits
Some industries require special licenses before operating in Germany.
📌 Examples of regulated industries:
✔ Food & Beverage – Health and safety permits.
✔ Finance & Insurance – BaFin licensing.
✔ Construction & Engineering – Industry-specific certifications.
Step 5: Tax & Accounting Registration
All businesses in Germany must register for taxation and comply with German tax laws.
📌 Tax Obligations:
✔ Corporate Tax (Körperschaftsteuer) – 15% for GmbH & AG.
✔ Trade Tax (Gewerbesteuer) – Varies by city, usually 7-17%.
✔ Value-Added Tax (VAT/Mehrwertsteuer) – 19% standard rate (7% for some goods/services).
Step 6: Hire Employees & Register for Social Security
If you plan to hire staff, you must register with German social security authorities.
📌 Employer Responsibilities:
✔ Register employees for health insurance & pension plans.
✔ Ensure fair wages (comply with Germany’s minimum wage).
✔ Follow employment law regulations (contract rules, probation periods, etc.)
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