A strong
capital foundation.
€25,000Minimum subscribed share capitalFor founders planning a larger capital base from the outset. Capital belongs to the company; it is separate from service and formation fees.
Plan a GmbH budgetGmbH or UG?
Make the choice clearer.
Two company forms, different starting points. Compare the basic capital requirements and talk through the fit for your plans.
Talk through your optionsGmbHorUG
A strong
€25,000Minimum subscribed share capitalA leaner
starting point.
From €1Minimum share capital, not a total startup budgetStart with less subscribed capital while planning enough liquidity for your business. The statutory reserve rule remains part of the structure.
Plan a UG budgetTwo structures.
The details that matter.
Use this comparison to prepare a conversation with your notary and tax adviser.
| Consideration | GmbH | UG |
|---|---|---|
| Share capital | At least €25,000 | From €1; fund a realistic operating budget |
| Payment before registration | Cash formation: at least 25% of each share and €12,500 in total | Full subscribed capital, paid in cash |
| Contributions in kind | Possible, with the applicable formation requirements | Not permitted at formation |
| Statutory reserve | No UG-specific reserve rule | 25% of annual net profit, reduced by prior-year loss carryforward |
| Company name | Must include GmbH or the full legal designation | Must include UG (haftungsbeschränkt) or the full legal designation |
| Registration | Notarisation and commercial-register entry | Notarisation and commercial-register entry |
| Ongoing administration | Accounts, tax filings and company obligations | Broadly the same core obligations as a GmbH |
Different foundations.
A shared formation journey.
- 1Choose ownership, capital and company details
- 2Review and notarise the founding documents
- 3Open the bank account and contribute capital
- 4Follow commercial-register entry
- 5Coordinate tax registration and operations
Can a UG become a GmbH?+
It can move to the GmbH framework through the appropriate capital increase and legal steps. Reaching €25,000 in reserves does not automatically rename the company. Arrange the change with your notary and advisers.
Which form costs less to operate?+
Both have ongoing accounting, filing and administrative obligations. A lower starting capital is not the same as lower recurring costs. Compare provider scopes and operating budgets for your specific business.