Company Registration and Formation in Germany

Legal Solutions Made in Germany

Company Registration
and Formation
in Germany

Legal Solutions Made in Germany

At Schlun & Elseven Rechtsanwälte, our corporate law specialists are here to answer all your questions about company registration and formation in Germany. Our lawyers will advise you on the form your German company should take while alerting you to the risks and benefits involved in the different types of business models. Once we establish a working relationship, our experienced corporate lawyers will handle all issues your company may have.

By allowing our lawyers to take care of the paperwork requirements, your company can focus on the other aspects of moving into the lucrative German market. Please, do not hesitate to contact us directly for specialised legal assistance and support.

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Our Services for Entrepreneurs

Advice on company formation
  • Your rights and obligations as a company founder
  • Choice of company form
  • Business plan: draft and review
  • Drafting a partnership agreement | Articles of association
  • Business registration
  • Entry in the commercial register | Transparency register
Litigation
Services in context

Necessary Steps for Company Registration and Formation in Germany

Here are some of the critical steps to be considered in the company registration process.

Business Plan: A detailed business plan should be designed when establishing a company. This business plan will be used when seeking investment, tracking progress and evaluating solutions to potential difficulties in the future. A good business plan will outline an enterprise’s unique aspects and where the gap in the market is for this business idea. It will provide investors, potential partners and employees clarity regarding the company’s aims, direction, and opportunities that the company is seeking to exploit. Our team of legal professionals are available to oversee your company’s business plan.

Company form: A well-designed business plan will also determine which type of company should be set up to achieve the goals as outlined in the plan. As a client of our firm, we will provide you with the necessary advice so that the type of company established will be suitable for its goals.

Finances: Once the type of company has been decided on, the next step is to ensure that the necessary financing is available to the company sought to establish.

Name of the Company: If the plan, type of company and finances are all available, the next step is the company’s name. Creating a unique and memorable name is not easy, but it is vital. It is worth knowing that the German Commercial Code (in German “Handelsgesetzbuch” or HGB) regulates how names can be used, and it includes provisions such as the non-allowance for misleading names (§ 18 HGB) and the need for a name to be distinguishable from other companies (§ 30 HGB).

Company Formation

Public and Private Limited Companies in Germany (“The AG”, “The GmbH” and the “UG”)

At Schlun & Elseven Rechtsanwälte, our lawyers are available to limited liability companies, such as stock corporations (AGs), private limited companies (GmbHs) and entrepreneurial companies (UGs) in all matters relating to company registration.

The GmbH (Gesellschaft mit beschränkte Haftung) is Germany’s most common limited liability company and is the German equivalent of a private limited company (Ltd.). Our legal advises founders within Germany and further afield on company registration and ensuring that the process is managed correctly. By identifying potential pitfalls and utilising their extensive experience, our lawyers aim to ensure that the registration procedure is carried out efficiently.

The UG (Unternehmungsgesellschaft) is a recent addition to limited companies recognised under German law. This form of company has been designed with Start-Up companies in mind. The UG has many characteristics of the GmbH; however, it is a more flexible form of business, and the enterprise does not require the exact financial requirements as the GmbH in its foundation. The UG was legislated for in 2008 by § 5a Limited Liability Companies Act. Since then, it has helped contribute to Germany’s growing reputation as one of the best countries to found a Start-Up company.

The stock corporation in Germany (AG) is the closest to the Public Limited Company (plc.). The AG is a more complex corporate form to register, and professional guidance is strongly recommended regardless of whether the aim is to transform a private limited company into a stock corporation or expand into the German market. Our legal professionals have advised entrepreneurs and managing directors worldwide in this matter.

The AG is subject to the same taxes (Corporate tax, solidarity surcharge and trade tax) as the GmbH and grants limited liability. AGs are less numerous as GmbHs because they usually comprise much larger companies operating in different markets. When founding an AG in Germany, the following points must be observed:

  • Higher requirements for share capital: Public limited companies require a share capital of at least € 50,000. This includes contributions in kind, other assets and direct financing. However, it should be noted that a monetary value of at least €12,500 must be deposited when registering the company.
  • Ease of transfer of shares: Since shares can be transferred on the stock exchange, it is easier for new investors to acquire shares. This can help in financing new and expensive projects. Access to more or new funding is generally easier for the AG than for the GmbH or UG.
  • Reputation: Public limited companies usually enjoy a high reputation inside and outside Germany. These companies often operate in different countries and have experience in running complex businesses. This type of company attracts the best employees, managers and board members.
  • Transparency: AGs operate in a way that requires them to publish their balance sheet annually. This allows outsiders to examine the financial status of the company in detail. An AG must therefore operate at an exceptionally professional level.
  • Administration and bureaucracy: Running an AG is an extensive undertaking. The complexity and scope of bureaucratic requirements associated with such an undertaking require qualified support to ensure that the AG operates to the highest possible standards. Comprehensive legal advice and support are necessary for such companies’ smooth operation.
  • Shareholders: Successful public companies can attract a wide range of shareholders, with the most influential being represented on the board. Paying a significant dividend to shareholders is the best way to ensure they are satisfied with the company. The general meeting of shareholders decides on the composition of the board.

An AG usually operates as a market leader, is open to the risks of the market and must be run and managed to the highest standards. Depending on the company’s size, the limited liability company route offers the advantages of limited liability without the same level of risk. However, if a company is considering switching from a GmbH to an AG, it is strongly recommended to consult experienced corporate lawyers to consider the individual specifics of the respective company sufficiently.

Advantages of the GmbH

  • Limited liability: The private assets of managing directors and shareholders cannot be accessed should the company face financial difficulties. The company is a separate legal entity. Therefore, the private assets of the directors are not considered part of the company’s assets.
  • Credibility: Particularly for attracting potential investors and shareholders, the structure of a GmbH is essential due to its long-standing establishment in the German legal system. A GmbH requires a minimum share capital of €25,000 at incorporation (at least €12,500 in cash and the rest in the form of real estate or other assets). This requirement provides a certain level of confidence that the company has sufficient assets to meet its liabilities.
  • Independent legal entity: As an independent legal entity, the company can conclude contracts, conduct legal disputes and own property.
  • Not restricted to German citizens: It is not necessary for the entrepreneur, managing directors, shareholders to be German citizens or citizens of the European Union to establish a GmbH. However, it is worth mentioning that having offices and representative offices of the managing partners in Germany helps overcome bureaucracy, dealing with financing and other regulatory issues.
  • Certain tax advantages: Although the GmbH has to pay some additional taxes in the form of trade tax, there are significant advantages in tax benefits. Certain assets of the company can be written off from the tax bill. However, obtaining comprehensive legal advice in this regard is advisable beforehand.

Aspects to consider

  • Higher formation requirements: When forming a GmbH, a minimum share capital of €25,000 is required to receive the full benefits of a GmbH. As mentioned above, at least €12,500 must be paid in cash. Other fees must also be paid during the formation phase. Our lawyers will guide you through the requirements for a GmbH formation in Germany.
  • Legal requirements: When forming a GmbH, the entrepreneur has to deal with greater legal complexity, more extensive legal requirements and bureaucracy. These include the conclusion of a memorandum and articles of association, its notarization and registration with the commercial register. Seeking legal advice at this point in the formation of a company can speed up this process and provide legal protection.
  • Taxes: Although there are certain tax advantages in terms of assets that can be written off when taxes are paid, there are some additional taxes to be considered, such as corporate income tax (at the rate of 15%), trade tax and the solidarity surcharge.
  • Accountability: A GmbH must give account in its annual reports at the end of the year. This shows the shareholders and future investors the internal asset transactions of the company and ensures that the use of funds is according to plan.

When deciding whether the GmbH is the right corporate form for your company, you should consider the following aspects:

  • the financial condition of the business,
  • sufficient preparation of the business plan to meet the greater challenges with a GmbH,
  • the business environment in this area (are competitors also structured as a GmbH?),
  • the possibility of raising the necessary share capital,
  • the question of whether the experience and knowledge in the company are sufficient to decide to set up a GmbH and to ensure its implementation.

Advantages of the UG

  • Lower requirements for share capital: A share capital of €25,000 does not have to be provided, as is the case with the formation of a GmbH. The required amount (according to the law) is only €1. Of course, it is advisable to invest significantly more if you want to attract potential investors to plan the e company’s financing.
  • Lower financial requirements: Since the UG is primarily aimed at start-up companies, the general financial requirements for the foundation are also significantly lower.
  • Limited liability/independent legal entity: As with the GmbH, the managing directors and shareholders benefit from limited liability when founding a UG. The company is an independent legal entity and as such can conclude contracts, conduct court proceedings etc.
  • Possibility of conversion into a GmbH: A UG can be converted into a GmbH if it has paid the required share capital of €25,000. However, this is not a prerequisite. Therefore, there is also no time frame in which this would have to be achieved. However, once a UG has reached this stage in its development, the registration of the company as a GmbH and the benefits that come with it should be reconsidered.

Aspects to consider

  • Reputation: While the GmbH is well-known and established in Germany, the UG is considered less trustworthy or financially sound than a GmbH. When looking for investors or attracting interest from future shareholders, it is worth investing time and effort in the business plan. It is also essential to ensure that enough money is available to cover the incorporation costs.
  • Share capital requirements: Although the share capital requirements for the UG are significantly lower than for the GmbH, the total amount of the share capital must be available as a monetary value. Contributions in kind are not counted, in contrast to the GmbH.
  • Savings: The UG must save 25% of its annual profit. This amount cannot be distributed to the shareholders as a dividend. This provision does not apply to GmbHs. However, by saving this amount, UGs can build up the financial reserves to establish themselves later as a GmbH.

When deciding whether the UG is the appropriate company form for your business, you should consider the following:

  • the financial resources and share capital available to the company,
  • the economic sector in which the company operates, as some business sectors are more open to UG formation than others,
  • the question of whether the company plans to become a GmbH in the future.

Partnerships: General Partnerships & Limited Partnerships

Partnerships are a means by which entrepreneurs can pool their resources and work together to establish themselves in the market. There are several different forms of partnerships in German law, and they differ significantly in terms of liability, purpose and how they are established.

At Schlun & Elseven Rechtsanwälte, we provide support with registering all forms of partnerships and ongoing support once they are established. Our corporate lawyers advise partners concerning their rights and responsibilities, assist with changing the business model, company registration and expansion into new markets, and ensure that the business is aware of its compliance requirements, among other services.

Partnership models in Germany include the Kommanditgesellschaft (KG), Limited Liability Partnership. Under this model, partners can be either limited partners with limited liability (Kommanditist) or general partners with unlimited liability (Komplementär). The general partners (Komplementär) have a more active role in the company’s management and generally make the daily decisions about the partnership’s direction. In contrast, the Kommanditist acts primarily as an investor in the company. However, this model has also given rise to the GmbH & Co. KG business model, which has also proven prevalent in German business.

Other partnership models in Germany include the Civil Law Partnership (Gesellschaft bürgerlichen Rechts – “GbR”) and General Commercial Partnership (offene Handelsgesellschaft – OHG).

Advantages of an OHG

Like the sole trader, the advantages here result from the possibility of simply establishing this form of company, the independent work and management by the partners, and the fact that the profits accrue exclusively to the partners. The general partnership is a reputable and established form of enterprise regarding commercial activities. This can make it easier to obtain financial support from banks and investors.

  • Independence: The partners can run the OHG independently and do not have to meet the requirements of a board of directors.
  • Simplicity of formation: For the general partnership, only a notarial partnership agreement is required. Articles of association or similar bureaucratic effort are not required for the formation. The costs of setting up a general partnership are significantly reduced compared to other company forms. Moreover, no share capital is required.
  • Reputation: General partnerships have a better reputation on the business market than the companies of a registered merchant or a GbR. This also applies to the procurement of additional financial resources.
  • Legal personality: Although the general partnership is not an independent legal entity separate from its partners, it has certain legal characteristics. For example, actions can be brought by and against the partnership itself.
  • Disclosure: The general partnership is not obliged to disclose its accounts publicly.

Aspects to consider

In the case of the general partnership, the usual critical aspects concerning companies with unlimited liability must be observed. Although the general partnership has a particular legal personality, it does not grant the partners any protection regarding liability. The liability problem can affect the individual partners even after the dissolution of the company or withdrawal from the company in the context of subsequent liability. The liability of the partners can also go beyond what was initially stipulated in the partnership agreement. If, for example, it is specified in the agreement that shareholder A is responsible for 60 % of the liability in the company and shareholder B for the other 40 %, B can still be held accountable in the external relationship if A is insolvent.

  • Unlimited liability: In case of financial difficulties, the private assets of the partners can be accessed.
  • Taxes: The tax liability includes the partners’ income tax. No corporate tax rates apply to the OHG.
  • Records and annual reports: The OHG must keep records and current annual accounts in the form of profit and loss accounts. These must be submitted to the commercial register at the end of the business year.
  • Termination of the partnership: Terminating a general partnership is simple, as it only requires an agreement between the partners. However, the partners must be aware that termination does not end liability for the partnership’s debts but that there is a subsequent liability.
  • Change of GbR to OHG: The OHG is always directed towards the operation of a commercial business, so the company purpose is limited to this, in contrast to the GbR. If a GbR reaches a certain turnover limit in a commercial activity, it automatically converts into a general partnership and must be entered as such in the commercial register. The decisive limit can be reached if the turnover is over € 250,000 and if it employs five or more employees.

As an established and reputable company, two or more entrepreneurs can join an OHG to pool their resources and know-how. It offers a certain degree of control and is easier to set up than a GmbH. However, a particular risk is associated with this form of a company due to the unlimited liability. Therefore, it should be weighed up whether a UG or GmbH might be better suited for implementing personal goals and the business model. Expert legal advice is strongly recommended when deciding on the formation of a company and the choice of company form.

Advantages of the KG company model

  • Easy to establish: The KG is uncomplicated to set up. The partnership agreement is fundamental to establishing a limited partnership, which sets out the purpose of the partnership, the business objectives, and the designation of the general partner and the limited partner. The requirements for a KG partnership agreement are lower than those for a partnership agreement of a GmbH.
  • Element of limited liability: Since the limited partnership grants limited liability to the limited partners, it incentivises more significant investments.
  • Greater degree of control: By being structured as a partnership, the managing general partners have more control over the company’s objectives than in a GmbH. The share in the company’s profits is also often higher, depending on the type of limited partnership.
  • Change of partners: With the right elaborations and agreements in the limited partnership agreement, there should be few disruptions when changing partners.
  • Flexibility: With general partners and, thus, personally liable partners as managing directors, there is greater flexibility in how the business is run than with a limited liability company. In return, the general partner, who bears exceptionally high risk, should also be able to decide on the limited partnership.

Aspects to note

  • Bookkeeping: The requirements for bookkeeping are comparably less demanding for a limited partnership than for a GmbH or AG. However, as with all companies, they must ensure that they document their records and keep them securely. At the end of the year, they must submit their profit and loss account and balance sheet to the commercial register.
  • Taxes: A KG is not liable to corporation tax as such. However, if the general partner with unlimited liability is a GmbH or UG (GmbH & Co. KG/UG & Co. KG), the tax liability of the KG is part of the corporate income tax payable by this corporation. Otherwise, the tax liability is calculated as part of its income tax liability for individuals.
  • Unlimited liability of the general partner: It should be borne in mind that the general partner assumes a particular risk in this model. In the event of legal or financial problems in the limited partnership, the company assets and personal assets may be at risk.
  • Purpose: A limited partnership is a company with commercial purposes. This means that it is subject to the German Commercial Code (HGB) provisions and must be registered in the commercial register.

Formation of a Civil Law Partnership (GbR)

The partnership under civil law (GbR) belongs – just like the general partnership (OHG), the sole trader/registered merchant (e.K.) and the general partner in a limited partnership (KG) – to the forms of partnership with unlimited liability. Unlike the general partnership (OHG), however, the purpose of a GbR is not limited to the operation of a commercial enterprise. It also includes charitable, artistic and other non-commercial purposes. Consequently, the GbR is not subject to the provisions of the German Commercial Code (HGB) but to those of the German Civil Code (BGB, §§ 705 – 740). The GbR is particularly suitable for start-ups, freelancers or other associations of persons who want to work together and strive for a joint project that is not exclusively about financial gain.

When establishing such a partnership, the following aspects should be considered:

  • Capital requirements: There are no formal requirements regarding a specific financial amount to form the partnership. However, if financial resources are required to achieve the particular purpose of the partnership, it should be ensured at the outset that these resources can be provided.
  • Articles of association: The memorandum of association can be concluded orally. However, the contents of this contract and the agreements are difficult to enforce without written proof. A written partnership agreement sets out the objectives of the merger, the responsibilities of the individual partners and the rules relating to voting procedures, distribution of shares and management of the profits/losses generated. It is recommended to seek legal advice in formulating and drafting such a comprehensive contract to make it clear and binding.
  • Registration: Unlike the OHG, the GbR does not have to be registered in the commercial register. However, it may have to be registered with the tax office.
  • Flexibility: The GbR is more flexible than the OHG in that it is governed by the German Civil Code (BGB) and is not subject to the strict requirements of the HGB for merchants. The GbR also does not have to be registered with the commercial register. The purpose of the GbR does not have to be geared to the operation of a commercial business or the generation of profit but can also pursue other goals.
  • Sharing of costs: The sharing of costs is a general advantage of partnerships for entrepreneurs and freelancers and applies to general partnerships. By forming a partnership, the costs for the company’s formation and ongoing business are divided among the partners. This reduces the financial burden for each entrepreneur.
  • Expertise/division of work: By forming a partnership, the partners can focus more on their expertise to improve the business or the purpose of the partnership.
  • Capital requirements: Forming a GbR is quite simple, as unlike other forms of companies in Germany, there are no requirements for financial resources or the provision of share capital.
  • Facilitation of formation: As already explained, the requirements for founding a GbR are very manageable, especially compared to a GmbH.
  • Unlimited liability: The GbR is a company with unlimited liability and therefore represents a greater liability risk for the partners. If a partner gets into legal/financial difficulties, the other partners may also have to assume financial responsibility for their share of liability. The partners are liable not only with the company assets but also with their personal assets.
  • General partnership (OHG): As soon as the GbR becomes commercially active, i.e., directed towards the operation of a commercial business and the purpose of the company thus changes, it automatically becomes a general partnership. In addition, the commercial activity must have reached a particular scope. Generally, sufficient scope for conversion is assumed if the GbR generates a turnover of €250,000 per year and employs five or more people. It is subject to the German Commercial Code (HGB) requirements from now on.
  • Choice of name: A GbR is restricted in its choice of business name, as the company name must contain the name of at least one of the partners. The business name may also include information about the purpose of the business.
  • Taxes: The partners pay taxes for the GbR as part of their income tax returns. The partnership itself pays trade tax and may have to pay turnover tax, depending on whether it is a commercial enterprise.

    Setting up a Business as a Sole Proprietorship / Registered Trader (e. K.)

    In the case of a sole proprietorship, one person usually does business under their name. Therefore, there is no legal distinction between the business and the person who runs it. This form of enterprise is the easiest to set up. The founder also has the most control over the company. However, the distinction between sole traders and freelancers must be considered. The sole proprietorship is associated with certain advantages and disadvantages and is generally only suitable for small enterprises.

    If you are considering setting up a business in Germany, Schlun & Elseven is your legal partner in German corporate law. We will support you in all legal steps with the necessary expertise and commitment. Our corporate lawyers will highlight the advantages and risks of the various business models and corporate forms. Based on your business idea, they will recommend which legal structure is preferable for your company. Feel free to use the online form below to contact us.

    • Reduced administrative effort: The effort required to set up a business as a registered trader (e.K.) is very low compared to other business forms.
    • Independence: As a registered trader, the entrepreneur can make essential decisions for the company without consulting with partners and other parties.
    • Distribution of profits: The absence of other shareholders in the business also means that the profits of the business accrue to the sole trader themself and are not shared.
    • Disclosure of income: Accounting requirements are significantly reduced for sole traders compared to other business forms. The sole trader is also not obligated to publish his business accounts.
    • Low start-up costs: Compared to other business forms, the financial burden of setting up a business as a registered trader is much lower. The fees for registration in the commercial register are usually in the double-digit range. There are no minimum requirements for share capital or reserves. However, it should be noted that when founding such a company, one should have the necessary financial means to carry the company’s current business.
    • Risk of unlimited liability: Since the business is not separate from the registered trader, the latter is liable for the continued existence of the business. Thus, the sole trader’s private assets can be accessed if the company faces financial difficulties.
    • Investment: It can prove challenging to obtain external investment from banks and investors since there is exceptionally high investment risk without separate company or partnership assets. Moreover, sole traders’ companies are usually small, so their attractiveness as an investment opportunity is often severely limited.
    • Responsibility: In addition to the positive effect of independence as a sole trader, however, the degree of responsibility associated with such a business can be disadvantageous.
    • Financial management: As a registered trader, the entrepreneur has to ensure that the relevant taxes and other liabilities are paid within the required deadlines. They must also ensure that they keep the books up to date and, in case of doubt, do not have any professional support or the financial means to do so.

    This form of business management carries the most significant risk in terms of personal liability. However, it is also worth mentioning that setting up or starting a business is particularly easy. Running a business model as a registered trader (e.K.) can thus be an attractive way to start a business and a business idea in Germany. Other forms of individual business models exist, such as one-person GmbHs and one-person UGs. If you are unsure which way suits your company or business idea, please get in touch with us for advice on setting up a company.

      Drafting the Articles of Association

      At Schlun & Elseven Rechtsanwälte, we offer a comprehensive range of legal services specifically tailored to assist businesses in drafting their articles of association. Our experienced corporate lawyers are well-versed in German corporate law and provide expert guidance to ensure that the articles accurately reflect the company’s structure, objectives, and compliance requirements.

      Our team of skilled attorneys understands the complexities of German corporate regulations and diligently navigates through the legal landscape to ensure that your articles of association meet all statutory requirements. We offer in-depth consultations, thoroughly explaining the legal implications of each provision and assisting you in making well-informed decisions.

      Collaborating closely with your company’s founders, shareholders, and management, we take the time to understand your unique business objectives. Our corporate lawyers employ their expertise to craft customised provisions within the articles of association that align with your strategic vision. We believe in clear and precise language, ensuring that the document accurately captures the shareholders’ rights and obligations, the company’s governance structure, decision-making processes, and capital structure.

      With our finger on the pulse of the legal landscape and a deep understanding of industry best practices, we can provide valuable insights into emerging trends and regulatory changes. By leveraging our expertise, we help you anticipate potential challenges and leverage growth opportunities through carefully crafted provisions in the articles of association.

        Drafting the Company Bylaws

        Navigating the intricacies of German corporate regulations can be challenging, but with our expertise, you can trust that your company’s bylaws will comply with all statutory requirements. We offer meticulous consultations, where our experienced attorneys carefully explain the legal implications of each provision and guide you in making well-informed decisions. We aim to ensure that your company’s bylaws accurately reflect its internal structure, governance principles, and operational framework.

        By working closely with your company’s stakeholders, management, and founders, we gain a deep understanding of your business objectives. Our corporate lawyers use their expertise to craft customised provisions within the company bylaws that align with your strategic vision. We prioritise clarity and precision, ensuring that the bylaws effectively outline the rights and responsibilities of shareholders, define the board of directors’ composition, establish decision-making processes, and cover other critical governance aspects.

        To stay at the forefront of legal developments, our team remains up to date with emerging trends and industry best practices. Drawing on this knowledge, we provide valuable insights to help you anticipate potential challenges and capitalise on growth opportunities by incorporating carefully tailored provisions into your company bylaws.

          Entry in the Corporate and Transparency Registers

          Our lawyers provide full support and assistance to our corporate clients with their entry into the commercial and transparency registers. We can guide your company through the registration process and the legal requirements surrounding commercial and transparency registers in Germany. Our aim is to ensure our clients comply with relevant regulations and ensure they seamlessly complete all necessary documentation.

          With a meticulous approach and attention to detail, we assist our corporate clients in accurately and efficiently completing their entries, enabling them to establish a solid legal foundation and ensuring transparency in their business operations.

            Franchises in Germany: Our Legal Services

            Franchise law is a comparatively young field of law, and in Germany, there is no specific franchise law regulation. It can thus be challenging to maintain an overview.

            Against this background, it is advisable to consult an expert in franchise law. The lawyers of Schlun & Elseven Rechtsanwälte offer you comprehensive specialised legal advice so that nothing stands in the way of the successful establishment of your franchise business or the development of a franchise system.

            Our team advises on matters such as drafting and reviewing the franchise agreement, company registration, legal disputes between franchisees and franchisors, the day-to-day legal matters faced by franchisors and franchisees, and more.

            Corporate Tax Support

            A corporate tax lawyer can be invaluable to businesses of all sizes.

            Businesses face many taxes and laws relating to them, such as turnover, trade, corporation, income, and capital gains. Often, the importance of a particular tax will depend on a myriad of factors, including the type of business you are running and whether your business can seek exemptions in certain areas.

            At Schlun & Elseven Rechtsanwälte, our team of corporate tax lawyers can be relied upon in particular cases and in providing ongoing support. Allow our lawyers to assess your company’s tax situation, defend your enterprise in tax dispute matters and provide guidance regarding your rights during tax investigations.

            Start-Up Companies in Germany: Comprehensive Legal Guidance

            Germany is widely considered one of Europe’s primary hubs for start-up companies. Its popularity as a location for start-ups can be traced to available access to venture capital funds and low levels of market dominance from monopolies and large corporations. Berlin, Frankfurt, Munich and other German cities have proved popular for such companies.

            However, start-up companies and business founders face financial, organisational, strategic and legal challenges. The sheer multitude of tasks at hand may intimidate and overwhelm some entrepreneurs.

            At Schlun und Elseven Rechtsanwälte, our law firm provides comprehensive legal support and will advise your company in financing, strategy and German law. Our lawyers will accompany you from the preliminary, start-up, development, and growth to the maturing phase and a possible sale of your company. Allow our team to guide you through the company registration process, and get your company started on a solid footing.
            As a full-service law firm, we advise corporate clients in legal areas, including German employment and labour law, intellectual property regulation, competition and antitrust law, and designing and enforcing contracts.

            Our lawyers will support you in negotiations with investors, customers, employees, suppliers and distributors. We will tailor our legal services to your start-up company’s specific needs and goals through long-term, close cooperation with you as the founder.

            Business Immigration to Germany

            At Schlun & Elseven Rechtsanwälte, our business immigration team specialises in assisting third-country investors and entrepreneurs to establish themselves in Germany. § 21 German Residence Act. allows entrepreneurs to gain a visa for self-employment in Germany.
            However, the business concept must be carefully examined and adapted to the law’s requirements before applying for a residence permit. The three requirements stated for the visa are the following:

            • It must meet an economic interest or regional need,
            • It shall have a positive impact on the economy,
            • The financing must be secured by equity capital or a loan commitment.

            The competent authority assesses whether these conditions are met based on a variety of criteria, such as:

            • The viability of the underlying business plan,
            • The relevant business experience of the applicant,
            • The amount of money to be invested in Germany,
            • The businesses’ impact on the employment and training situation,
            • The project’s contribution to innovation and research.

            At Schlun & Elseven Rechtsanwälte, our lawyers will support you throughout the process, and with the subsequent company registration.

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            Practice Group: German Corporate Law

            Practice Group:
            German Corporate Law

            Contact
            Dr. Matthias Wurm
            Dr. Matthias Wurm, LL.M.

            Lawyer

            Jens Schmidt
            Jens Schmidt

            Lawyer

            Martin Halfmann
            Martin Halfmann, LL.M.

            Lawyer

            Contact
            Dr. Sepehr Moshiri
            Dr. Sepehr Moshiri

            Lawyer

            Dr. Simon Krämer
            Dr. Simon Krämer, LL.M.

            Lawyer | Freelance

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