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Germany Company Formation

GERMANY AG / GMBH

Type of Entity: Stock Corporation (AG) Limited Liability Company (GmbH )
Type of law: AktG, HGB, BGB GmbhG, HGB, BGB
Shelf company availability: Yes Yes
Incorporation time frame: 5 weeks 5 weeks
Minimum Government fees: EUR 500 EUR 500
Regular Corporate Income Tax: 15% (15.285%, including the solidarity surcharge) 15% (15.285%, including the solidarity surcharge)
Double Tax Treaty access: Yes Yes
Minimum issued share capital : EUR 50,000 EUR 25,000
Minimum paid up share capital on incorporation: EUR 50,000 EUR 12,500
Minimum number of Shareholders required: One One
Bearer Shares: Yes, is allowed Yes, is allowed
Nominee Shareholders Permitted: Yes Yes
Minimum number of directors: One One
Corporate directors permitted: No No
Local directors required: No No
Local meeting required : No No
Company secretary required : No No
General Meetings of Shareholders: Yes, At least one shareholder meeting each year Yes, At least one shareholder meeting each year
Local Registered office required: Yes Yes
Tax residence to benefit from Tax Treaty network: Yes Yes
Exchange Control: Yes Yes
Disclosure of beneficial owner to Company Registrar: Yes ( have to submit to the transparency register specific information about their beneficial owner if a natural person directly or indirectly holds more than 25% of the capital or voting shares or exercises control in a comparable manner) Yes (have to submit to the transparency register specific information about their beneficial owner if a natural person directly or indirectly holds more than 25% of the capital or voting shares or exercises control in a comparable manner)
Government register of directors: Yes (the German commercial register) Yes (the German commercial register)
Annual return: Yes Yes
Submission of accounts: Yes (Annual accounts have to be filed with the German Federal Gazette (Bundesanzeiger)) Yes (Annual accounts have to be filed with the German Federal Gazette (Bundesanzeiger))
Audit: Yes ( must be performed by a German certified public accountant) Yes ( must be performed by a German certified public accountant)
Change of domicile Permitted Yes Yes
We do our best to monitor the compliance of this jurisdiction with the latest international regulations set by OECD and other international institutions and countries.

At any moment, Damalion may decline any customer demand about this jurisdiction, at its sole discretion and without any obligation to provide any reason.

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