Guides

Guides to doing business in Germany

Clear, sourced answers for international founders: legal forms, capital, tax, banking, exit and emerging sectors.

BaFin Crypto Licence Germany

What a BaFin crypto licence really is in 2026: MiCAR CASP authorisation, the 8 services, €50k/€125k/€150k capital, and what is NOT regulated.

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Branch vs Subsidiary in Germany

Branch vs subsidiary in Germany comes down to liability, not tax. Capital, registration and a decision matrix, with the German law (HGB / GmbHG) cited.

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Do You Need a German Address to Form a Company?

You don't need to live in Germany, but your company needs a real, reachable German address. The law (§4a, §8(4), §35(2) GmbHG) explained honestly.

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Freelancer (Freiberufler) vs GmbH in Germany (2026)

Freiberufler vs GmbH: no trade tax, no register, simple EÜR, but a GmbH erases all of it (§8(2) KStG). When incorporating still makes sense, sourced.

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German Business Bank Account for Non-Residents (2026)

Opening a German business account from abroad: the GmbH i.G. capital-deposit account, KYC/AML, and which neobanks actually onboard non-residents.

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German Corporate Tax Rate Explained (2026)

How Germany's ~30% corporate tax is built: 15% CIT + 0.825% soli = 15.825%, plus trade tax (3.5% × Hebesatz). Worked €100k examples by city.

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German VAT Thresholds 2026

German VAT thresholds, current: Kleinunternehmer €25k/€100k (2025), nil for foreign firms, €10k EU OSS line. Rates 19%/7%. When a GmbH should opt out.

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Geschäftsführer Duties & Personal Liability in Germany

What a German managing director must do (§43 GmbHG) and where personal, even criminal, liability bites: tax (§69 AO), social security, insolvency (§15a).

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Gewerbesteuer (Trade Tax) in Germany

Trade tax = 3.5% × your city's Hebesatz (min 200%). Who pays, the €24,500 allowance, §8/§9 add-backs, and the §35 credit a GmbH can't use.

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GmbH Bookkeeping Obligations in Germany (2026 Guide)

A GmbH must keep double-entry books (§238 HGB), file VAT returns by the 10th, and retain records 10/8/6 years. Who may do it, and the §6 StBerG line.

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GmbH vs UG

GmbH or UG? Same legal form, two starting points. Compare capital, liability, credibility, tax and the UG-to-GmbH path in a balanced 2026 guide.

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How to Liquidate a GmbH

Close a solvent German GmbH in 8 statute-cited steps: from the 3/4 dissolution vote (§60) to deletion (§74), via the one-year Sperrjahr. ~13–18 months.

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Is a Virtual Office Legal in Germany? Yes, If…

Virtual offices are legal in Germany, if the address is a genuine ladungsfähige Anschrift. The line between a serviced office and an illegal sham letterbox.

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MiCA & Blockchain Regulation in Germany

How crypto is regulated in Germany under MiCA in 2026: ARTs/EMTs, the timeline, BaFin's role, and why tokenised securities fall under the eWpG, not MiCA.

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Minimum Capital in Germany

GmbH €25,000, UG €1, AG €50,000: what each form really needs, what paid-in means, and why the €1 company is a myth. A primary-law-sourced 2026 guide.

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Notary Requirements for German Company Formation (2026)

Why a German notary is mandatory for a GmbH, what they do and cost, whether you can form online by video, and the eID trap for non-EU founders. 2026 guide.

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Sole Proprietorship vs GmbH in Germany (2026 Guide)

Einzelunternehmen vs GmbH compared: €0 vs €25,000 capital, unlimited vs limited liability, ~47.5% vs ~30% tax, sourced, plus when each wins.

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Start a Business in Germany as a Foreigner

Any nationality can own and run a German company, no residency needed. The ordered, English step-by-step for foreign founders, with the visa and bank truth.

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Stiftung vs gGmbH in Germany

Charitable foundation or gGmbH? Both get the same tax breaks (AO §§51–68), so the choice is governance, permanence and capital. A plain-English comparison.

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Strike-Off vs Liquidation in Germany

In Germany, strike-off and liquidation are not two options: Löschung is the deletion event, Liquidation the process. No UK-style cheap shortcut.

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What Is a Shelf Company (Vorratsgesellschaft)?

A Vorratsgesellschaft is a never-traded German GmbH formed to be sold. What it is, how it differs from a Mantelgesellschaft, and the BGH activation rule.

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English-speaking · Düsseldorf

Ready to set up your German company?

Talk to our English-speaking team about GmbH, UG or AG formation, tax and ongoing compliance.