{"id":12111,"date":"2025-03-04T11:39:06","date_gmt":"2025-03-04T11:39:06","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12111"},"modified":"2025-04-29T14:19:36","modified_gmt":"2025-04-29T14:19:36","slug":"welche-unternehmensformen-gibt-es-in-deutschland-ein-vergleich-fuer-investoren","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/en\/welche-unternehmensformen-gibt-es-in-deutschland-ein-vergleich-fuer-investoren\/","title":{"rendered":"What types of companies are there in Germany? A comparison for investors"},"content":{"rendered":"

Investors who want to set up a company in Germany have various options. Legal forms<\/strong> for selection. The choice of the right company form influences Liability, capital requirements, tax burden and administrative costs<\/strong>. Here is a comprehensive comparison of the most important types of companies in Germany.<\/p>\n

1. overview of the types of company<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n\n
Company form<\/td>\n\u00a0Minimum capital<\/td>\n\u00a0Liability<\/td>\n\u00a0Taxation<\/td>\n\u00a0Commercial register<\/td>\nAdministration<\/td>\n<\/tr>\n
\u00a0Individual companies<\/td>\n\u00a0No minimum capital<\/td>\nPersonal liability<\/td>\n\u00a0Income tax<\/td>\n\u00a0No<\/td>\n\u00a0Simple<\/td>\n<\/tr>\n
\u00a0Company under civil law (GbR)<\/td>\n\u00a0No minimum capital<\/td>\nPersonal liability<\/td>\nIncome tax<\/td>\n\u00a0No<\/td>\n\u00a0Simple<\/td>\n<\/tr>\n
\u00a0General partnership (OHG)<\/td>\n\u00a0No minimum capital<\/td>\nPersonal liability<\/td>\n\u00a0Income tax
\n&trade tax<\/td>\n		\u00a0Yes<\/td>\n\u00a0Medium<\/td>\n<\/tr>\n
\u00a0Limited partnership (KG)<\/td>\n\u00a0None
\nMinimum capital<\/td>\n		Complementary: Unlimited
\nLimited partner: Limited liability<\/td>\n		\u00a0Income tax
\n&trade tax<\/td>\n		\u00a0Yes<\/td>\n\u00a0Medium<\/td>\n<\/tr>\n
\u00a0GmbH ( limited liability company )<\/td>\n\u00a025.000\u20ac<\/td>\nLimited to the company's assets<\/td>\nCorporation tax (15%) & trade tax<\/td>\n\u00a0Yes<\/td>\n\u00a0High<\/td>\n<\/tr>\n
\u00a0UG
\n(Company - Mini GmbH)<\/td>\n		\u00a01\u20ac<\/td>\n\u00a0Limited to the company's assets<\/td>\n\u00a0Corporation tax
\n(15%) & trade tax<\/td>\n		\u00a0Yes<\/td>\n\u00a0Medium<\/td>\n<\/tr>\n
\u00a0AG ( stock corporation)<\/td>\n\u00a050.000\u20ac<\/td>\nLimited to the company's assets<\/td>\n\u00a0Corporation tax (15%) & trade tax<\/td>\n\u00a0Yes<\/td>\n\u00a0Very high<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. detailed comparison of the company forms<\/strong><\/h2>\n

a) Sole proprietorship - ideal for small businesses and the self-employed<\/strong><\/h3>\n

Easy to set up<\/strong>, no entry in the commercial register necessary
Low administrative costs<\/strong>
Unlimited personal liability<\/strong>
Income tax can be expensive for high profits<\/strong><\/p>\n

\u27a1 Suitable for:<\/strong> Self-employed, small retailers and service providers<\/p>\n

b) GbR (partnership under civil law) - The simple multi-person partnership<\/strong><\/h3>\n

No minimum capital required<\/strong>
Simple foundation with contract<\/strong>
All shareholders have unlimited personal liability<\/strong>
Not suitable for larger stores<\/strong><\/p>\n

\u27a1 Suitable for:<\/strong> Small companies with several shareholders<\/p>\n

c) OHG (general partnership) - For merchants with full liability<\/strong><\/h3>\n

Suitable for larger companies than the GbR<\/strong>
Every shareholder has a full say<\/strong>
Full personal liability<\/strong>
Obligation to keep accounts & entry in the commercial register<\/strong><\/p>\n

\u27a1 Suitable for:<\/strong> Medium-sized companies, commercial enterprises<\/p>\n

d) KG (limited partnership) - mixture of full and limited liability<\/strong><\/h3>\n

Limited partners (investors) are only liable for their capital contribution<\/strong>
Suitable for family businesses and investors<\/strong>
General partner (main shareholder) has unlimited liability<\/strong>
Obligation to keep accounts and file tax returns<\/strong><\/p>\n

\u27a1 Suitable for:<\/strong> Companies with external investors<\/p>\n

e) GmbH (limited liability company) - The most popular legal form for investors<\/strong><\/h3>\n

Limited liability (only with company assets)<\/strong>
Suitable for large & small companies<\/strong>
More favorable tax treatment than sole proprietorships with high profits<\/strong>
Minimum capital \u20ac 25,000 (of which \u20ac 12,500 must be paid in upon formation)<\/strong>
High administrative costs (annual financial statements, commercial register, notary)<\/strong><\/p>\n

\u27a1 Suitable for:<\/strong> Medium-sized and larger companies, start-ups with capital requirements<\/p>\n

f) UG (entrepreneurial company - \"Mini-GmbH\") - The favorable GmbH alternative<\/strong><\/h3>\n

Foundation possible from \u20ac 1<\/strong>
Same limitation of liability as the GmbH<\/strong>
Suitable for small start-ups with little capital
\n<\/strong>Obligation to set aside reserves (25 % of the profit must be saved for capital growth)<\/strong>
Less trustworthy than a limited liability company<\/strong><\/p>\n

\u27a1 Suitable for:<\/strong> Startups and entrepreneurs with little capital<\/p>\n

g) AG (public limited company) - For large companies and investors<\/strong><\/h3>\n

Capital can easily be raised via shares<\/strong>
Liability is limited to the company's assets<\/strong>
Suitable for IPOs and large investments<\/strong>
Very high administrative costs<\/strong> (Management Board, Supervisory Board, Annual General Meeting)
Strict legal regulations & high tax burden<\/strong><\/p>\n

\u27a1 Suitable for:<\/strong> Large companies with expansion plans<\/p>\n

3. tax consideration of the company forms<\/strong><\/h2>\n\n\n\n\n\n\n
\u00a0Type of company<\/td>\n\u00a0Tax type<\/td>\n\u00a0Tax rate<\/td>\n<\/tr>\n
\u00a0Sole proprietorship\/ GbR\/OHG\/KG<\/td>\n\u00a0Income tax<\/td>\n\u00a014-45% ( depending on the amount won)<\/td>\n<\/tr>\n
\u00a0GmbH\/UG\/AG<\/td>\n\u00a0Corporate income tax<\/td>\n\u00a015%+5.5% Solidarity surcharge<\/td>\n<\/tr>\n
\u00a0All commercial enterprises<\/td>\n\u00a0Trade tax<\/td>\n\u00a07-17 depending on the city<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

Investoren, die in Deutschland ein Unternehmen gr\u00fcnden m\u00f6chten, haben verschiedene Rechtsformen zur Auswahl. Die Wahl der richtigen Unternehmensform beeinflusst Haftung, Kapitalbedarf, Steuerbelastung und Verwaltungskosten. Hier ist ein umfassender Vergleich der […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,167],"tags":[],"class_list":["post-12111","post","type-post","status-publish","format-standard","hentry","category-firmengruendung-investition-in-deutschland","category-welche-unternehmensformen-gibt-es-in-deutschland-ein-vergleich-fuer-investoren"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12111","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/comments?post=12111"}],"version-history":[{"count":6,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12111\/revisions"}],"predecessor-version":[{"id":12535,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12111\/revisions\/12535"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/media?parent=12111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/categories?post=12111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/tags?post=12111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}