Costitutional Costs Calculator GmbH 2026
Calculate all costs of setting up a German GmbH: Share capital, notary, trade register, tax advisor, annual report. Included timeline.
Parameter Corporation
Constitutional Costs
| Category | Voice | Minimum (EUR) | Maximum (€) | Is it obligatory? |
|---|---|---|---|---|
| Social Capital | Minimum Share Capital - Minimum Social Capital (Section 5 GmbHG) Minimum legal €25,000. At least half must be paid to the foundation. | 25.000 | 25.000 | Yes |
| Notary | Notary fees - costs for the company agreement Based on GNotKG (Court and Notary Cost Law). Depends on the capital stock. | 700 | 1.500 | Yes |
| Business Registry | Registration in the Handelsregister (Court - Landesgericht) Court fee for registration with the Handelsregister including costs for the Federal Gazette. | 150 | 300 | Yes |
| Consultation | Tax Advisor - Constitutional Tax Consultation Tax consulting before foundation: choice of corporate form and initial tax plan. | 400 | 1.200 | No |
| Consultation | Attorney - Constitutional Law Consultation Legal consulting for drafting and reviewing a customized company agreement. | 300 | 1.000 | No |
| Accounting | Annual Financial Report - Annual Balance Sheet (First Year) Annual mandatory balance for GmbH. Prepared by Tax Advisor. | 800 | 3.000 | Yes |
| Administration | Business Account Opening Some institutions offer free opening. Consider monthly commissions. | 0 | 150 | Yes |
| Software | Financial software (first year) Cloud solutions from Datev, Lexoffice, sevDesk and more, many options available for €20-€40/month. | 0 | 500 | No |
| Federal Gazette | Publication in the Federal Gazette (official federal gazette) Forced publication in the Federal Gazette of constitutional acts. | 50 | 120 | Yes |
| Total | 27.400 | 32.770 | ||
Timeline Constitution (Typical 4-8 weeks)
Come utilizzare Calcolatore Costi di Costituzione GmbH 2026
Set Capital Contribution
Minimum capital is €25,000 (§5 GmbHG). You can increase it to boost your creditworthiness. A minimum of €12,500 must be paid to the foundation.
Choose if to include optional costs
Fixed mandatory costs (notary, commercial register, annual report) are fixed. You can also include lawyer and tax consultant for a more realistic estimate.
Analyze costs and timeline
The table shows the min-max range for each voice. The timeline indicates typical phases from Notartermin to operation.
Suggerimenti
- For multiple members: use a customized partnership agreement, not the standard protocol. More expensive but avoids future conflicts.
- Business account separate and mandatory for GmbH: never use personal accounts for business operations.
- The GmbH has a filing obligation for the annual report in the Federal Gazette (budget publication). Micro-GmbH: simplified budget.
- Consider a holding GmbH if you expect high dividends: the GmbH as mother company receives almost tax-free dividends (5% taxed).
Domande frequenti
What is the minimum real cost of founding a GmbH?
Only with mandatory costs (notar ~$700, HR ~$150, Bundesanzeiger ~$50, Annual Report ~$800) + $25,000 EUR Starting capital: approximately $26,700 EUR in the first year. In practice with tax consultants, it goes over $28,000 EUR.
What is the UG (limited liability)?
The Entrepreneur's Society (UG) and the "Mini-GmbH": starts with a minimum of 1 EUR capital. Obligated to save 25% of profits until it reaches 25,000 EUR, then transforms into an GmbH.
How long does it take to set up?
Average 4-8 weeks from draft of the partnership agreement to registration in the commercial register. The bottleneck is often the Handelsregistereintragung (2-6 weeks).
Do you need a notary for the GmbH?
Yes, §2 GmbHG requires notarial certification of the company agreement. There is no GmbH without a notary. The "GmbH express" (sample protocol) reduces time but does not eliminate the notary.