Types of organisation

Name in local language Registrable in commercial register / legal entity Minimum capital Sole shareholder company
Limited liability company Gesellschaft mit beschränkter Haftung (GmbH) yes / yes generally EUR 35,000; as of 2024: generally EUR 10.000 (EUR 70 per shareholder) in case of incorporation EUR 10,000 within the first 10 years possible yes
Flexible Company Flexible Kapitalgesellschaft yes / yes generally EUR 10.000 (EUR 1 per shareholder) yes
Stock company/ European Company (SE) Aktiengesellschaft (AG) / Europäische Gesellschaft (SE) yes / yes AG: EUR 70,000 SE: EUR 120,000 yes
Cooperative (with limited liability) Genossenschaft mit beschränkter Haftung (Gen.mbH) yes / yes no no
General partnership Offene Gesellschaft (OG) yes / generally no no
Limited partnership Kommanditgesellschaft (KG) yes / generally no no
Registered branch office Eingetragene Zweigniederlassung yes / no no n / a
Permanent establishment Steuerliche Betriebsstätte no / no no n / a

 

Capital tax / registration fees Written form / notarization Tax transparency Registration with tax authorities Statutory audit (revenues more than EUR 10 million, total assets more than EUR 5 million, more than 50 employees)
Limited liability company no / registration in commercial register yes / yes no yes if above statutory thresholds are exceeded accordingly
Flexible Company no / registration in commercial Register yes / yes no yes if above statutory thresholds are exceeded accordingly
Joint stock company / SE no / registration in commercial Register yes / yes no yes obligatory
Cooperative (with limited liability) no / registration in commercial Register yes / no no yes if above statutory thresholds are exceeded accordingly
General partnership no / registration in commercial Register recommended / no yes yes no (if no individual has unlimited liability: yes, if above statutory thresholds are exceeded)
Limited partnership no / registration in commercial Register recommended / no yes yes no (if no individual has unlimited liability: yes, if above statutory thresholds are exceeded)
Registered branch office no / registration in commercial Register n / a n / a (yes) yes as part of any audit of the parent company
Permanent establishment no / n / a n / a n / a (yes) yes as part of any audit of the parent company

 

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