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rechtsformen

Sole proprietor­ship, GmbH, UG or what?

Choosing a legal form is a crucial decision for your startup.

GOOD TO KNOW

Which legal form is right for you?

Legal forms are clearly defined by law. There are significant differences, particularly in liability: who is liable, and to what extent, with their assets? Certain legal forms require minimum capital to start or more than one business partner to establish the company.

Get an initial overview of the available legal forms and consider which could suit you and your plans. Our startup advisors or the advice network can provide further support as you establish a sound legal basis for your company.

Sole proprietorship

  • No minimum capital
  • Unlimited liability with business and personal assets
  • Can be established by one person
  • No formal requirements, no entry in the commercial register

GbR

(civil-law partnership)

  • No minimum capital or minimum contribution required
  • Joint and several, unlimited liability of the partnership and partners with business and personal assets
  • At least two partners required to establish it
  • No formal requirements, no entry in the commercial register

Registered merchant

  • No minimum capital or minimum contribution required
  • Unlimited liability with business and personal assets
  • Can be established by one person
  • No prescribed form; entry in the commercial register and a notary required

OHG

(general commercial partnership)

  • No minimum capital or minimum contribution required
  • Joint and several, unlimited liability of the partnership and partners with business and personal assets
  • At least two partners required to establish it
  • No formal requirements; entry in the commercial register and a notary required

KG

(limited partnership)

  • No minimum capital or minimum contribution required; limited partners may contribute any amount
  • General partners have unlimited personal liability, including their personal assets; limited partners are liable up to the amount of their contribution
  • At least two partners required to establish it
  • No formal requirements; entry in the commercial register and a notary required

GmbH

(limited liability company)

  • Minimum share capital of €25,000, of which at least 50% must be paid in at formation
  • After entry in the commercial register, liability is limited to company assets; the managing director is personally liable in certain cases
  • Can be established by one person
  • Written articles of association requiring notarization; entry in the commercial register

UG

(entrepreneurial company, limited liability)

  • At least €1 in share capital per shareholder, fully paid in at formation (cash formation only; assets in kind are not counted)
  • Limited liability as with a GmbH
  • Can be established by one person
  • Written articles of association requiring notarization; entry in the commercial register

AG

(stock corporation)

  • Minimum share capital of €50,000
  • After entry in the commercial register, liability is limited to company assets; members of the management board are personally liable in certain cases
  • Can be established by one person
  • Written articles of association requiring notarization; entry in the commercial register

eG

(registered cooperative)

  • No minimum capital required
  • Liability limited to cooperative assets; members generally have no personal liability
  • At least three members required to establish it
  • Mandatory review of the written bylaws by an auditing association; documents submitted to the registry court must be officially certified; entry in the cooperative register

The Braunschweig Chamber of Industry and Commerce (IHK) provides detailed information on these and other legal forms and companies.

Go to IHK Braunschweig
KEY KNOWLEDGE

Startup modules – an event series on starting a business

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