{"id":539,"date":"2023-10-18T17:58:20","date_gmt":"2023-10-18T15:58:20","guid":{"rendered":"https:\/\/www.clience.legal\/die-schritte-zur-gruendung-der-gmbh\/"},"modified":"2026-10-08T15:21:05","modified_gmt":"2026-10-08T13:21:05","slug":"die-schritte-zur-gruendung-der-gmbh","status":"publish","type":"post","link":"https:\/\/www.clience.legal\/en\/die-schritte-zur-gruendung-der-gmbh\/","title":{"rendered":"The steps for establishing the GmbH"},"content":{"rendered":"<h2 class=\"wp-block-heading\" id=\"1-notarieller-gesellschaftsvertrag\">1. Notarized articles of association<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In the first step, the GmbH is formed by <strong>notarized <\/strong>articles of association ( 2 I, Ia GmbHG)<\/li>\n\n\n<li><strong>Shareholders <\/strong>can be: natural persons (including spouses, foreign nationals), legal entities (such as AG, GmbH, e.V.), commercial partnerships (OHG, KG, Partnerschaftsgesellschaft) or joint ownership communities (such as GbR, community of heirs).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Even before the notarized articles of association are concluded, binding agreements may exist between the future shareholders of the GmbH. As a rule, such a <strong>pre-formation company <\/strong>is an OHG (operation of a commercial business) or a GbR (operation of another type of business).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"inhalt-des-gesellschaftsvertrages\">Content of the articles of association<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Company name <\/strong>(\u00a7 4 GmbHG) and <strong>registered office <\/strong>(\u00a7 4a GmbHG) of the company<\/li>\n\n\n<li><em>The name of the company is {\u2026}<\/em><\/li>\n\n\n<li><em>The registered office of the company is {\u2026}<\/em><\/li>\n\n\n<li>The company name can be formed either as a <strong>descriptive name <\/strong>derived from the object of the company, or as a <strong>personal name <\/strong>containing the name of at least one shareholder, or as a <strong>mixed name <\/strong>combining personal and descriptive elements, or using a <strong>fantasy name <\/strong>. The legal form suffix, which may also be abbreviated as \u201cGmbH\u201d, is mandatory (\u00a7 4 GmbHG) and must appear on business letters (\u00a7 35a GmbHG).<\/li>\n\n\n<li>The <strong>object of the company <\/strong><\/li>\n\n\n<li><em>The company's object is {\u2026}<\/em><\/li>\n\n\n<li>It can be any lawful purpose (\u00a71 GmbHG). The object of the company must specify the business area, i.e., describe the activity in concrete terms.<\/li>\n\n\n<li><strong>Duration<\/strong> of the company<\/li>\n\n\n<li><em>The company comes into existence upon registration in the commercial register. The company is established {for an indefinite period}.<\/em><\/li>\n\n\n<li>Who should become <strong>Shareholders<\/strong> ?<\/li>\n\n\n<li><strong>Amount<\/strong> of the share capital<\/li>\n\n\n<li><em>The company\u2019s share capital amounts to EUR {at least 25,000.00}.<\/em><\/li>\n\n\n<li>It must <strong>amount to at least 25,000 euros in cash or contributions in kind<\/strong> and be divisible by fifty in euros (\u00a7 5 GmbHG).<\/li>\n\n\n<li><strong>Capital contribution<\/strong><\/li>\n\n\n<li><em>The following subscribe to the share capital as their capital contributions:<\/em><\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>{Name of Shareholder 1} a capital contribution with a nominal amount of EUR {amount}<\/em><\/li>\n\n\n<li><em>{Name of Shareholder 2} a capital contribution with a nominal amount of EUR {amount}<\/em><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Furthermore, the number and nominal amounts of the shares that each shareholder takes over against a contribution to the share capital (capital contribution) must be stated (\u00a73 I No. 4, \u00a75 GmbHG), i.e., the contribution to the share capital to be made by each shareholder must be specified (\u00a75 GmbHG). The nominal amount of each share must be in full euros, and the sum of the nominal amounts of all shares must equal the share capital (\u00a75 III GmbHG). The amount of the capital contribution determines the amount of the share.<\/li>\n\n\n<li><strong>Managing Director<\/strong><\/li>\n\n\n<li><em>The company has one or more managing directors.<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>The appointment and dismissal of managing directors, as well as their release from the managing directors\u2019 non-compete obligation, are effected by shareholders\u2019 resolution.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Representation of the company<\/strong><\/li>\n\n\n<li><em>A sole managing director represents the company alone. If several managing directors are appointed, the company is represented by two managing directors jointly or by one managing director together with an authorized signatory (Prokurist). By shareholders\u2019 resolution, the managing directors\u2019 power of representation can be regulated differently; in particular, all or individual managing directors can be released from the restrictions of \u00a7 181 BGB.<\/em><\/li>\n\n\n<li><em>The managing directors\u2019 power to represent the company vis-\u00e0-vis third parties is not restricted by the limitations on management provided for by law or the articles of association. <\/em><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Beyond this minimum content, the notarized articles of association can also contain further <strong>voluntary provisions <\/strong> Most often, they contain provisions on management, rules of representation, supervisory bodies, the shareholders\u2019 meeting, restrictions on the transfer of shares and special rights or obligations of individual shareholders, such as a veto right against majority resolutions.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2-bestellung-der-organe\">2. Appointment of the corporate bodies<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For the pre-incorporation company (Vor-GmbH) to be able to act and for the application for registration, it is a prerequisite for registration that the shareholders, in the <strong>articles of association <\/strong>or by a simple <strong>majority resolution <\/strong>at a shareholders\u2019 meeting, appoint at least one managing director.<\/li>\n\n\n<li>Shareholders or other persons <strong>(third-party management) <\/strong>can be appointed as such (\u00a76 III GmbHG). They must have full legal capacity and must neither have a criminal record for insolvency offenses nor be subject to an industry-specific occupational ban (\u00a7 6 II No. 1 to 3 GmbHG). Foreign nationals may also be managing directors.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3-aufbringung-des-stammkapitals\">3. Raising the share capital<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The application for registration in the commercial register may only be filed once the shareholders have actually made the promised share capital available to the company (\u00a7 7 GmbHG). A business account is opened at a bank. A distinction must be made between formation with cash contributions and formation with contributions in kind.<\/li>\n\n\n<li>In a <strong>cash formation <\/strong>, <strong>half of the minimum share capital <\/strong>under \u00a75 I GmbHG, i.e. 12500 euros, must be paid into the business account, whereby <strong>at least one quarter of the nominal amount <\/strong>must be paid on each share (\u00a7 7 II GmbHG).<\/li>\n\n\n<li>The articles of association may also provide for full payment or contain a provision transferring the call for the remaining amount to the management. At the time of the application for registration, the money must be <strong>at the free disposal of the managing directors <\/strong>(\u00a78 II GmbHG), i.e., it must have been actually and legally transferred to the company\u2019s assets with final effect (proof of payment).<\/li>\n\n\n<li>The articles of association may stipulate that the share capital is raised wholly or partly <strong>(mixed contribution) <\/strong>through contributions in kind.<\/li>\n\n\n<li>The contributions in kind must be placed at the free disposal of the managing directors, i.e., they must <strong>be made in full <\/strong>(7 III GmbHG). In total, at least <strong>12500 euros of the share capital must have been paid in or provided through contributions in kind <\/strong>.<\/li>\n\n\n<li>Where contributions in kind are made, a <strong>formation report on contributions in kind (Sachgr\u00fcndungsbericht) <\/strong>must be prepared setting out the adequacy of the assets to be contributed. Overvaluation is not permitted (\u00a79, 9c GmbHG)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4-anmeldung-der-gesellschaft-zum-handelsregister-durch-den-n\">4. Registration of the company in the Commercial Register by the notary<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The managing directors must file the GmbH for registration with the <strong>Register court <\/strong>of the Local Court at the company\u2019s registered office (\u00a7 8 GmbHG).<\/li>\n\n\n<li>Among other things, they must <strong>affirm<\/strong>, that the contributions on the shares are at their free and final disposal, either in full or at least in the amount required by law, and they must submit their specimen signature for filing.<\/li>\n\n\n<li>The documents to be submitted include the articles of association, the minutes of the appointment of the managing directors, a list of shareholders, a <strong>certificate of no objection from the IHK (Chamber of Industry and Commerce)<\/strong>, which reviews the company name and the permissibility of the company\u2019s purpose, and, for formations with contributions in kind, additional documents.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5-eintragung-in-das-handelsregister\">5. Registration in the commercial register<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The application for registration and the documents submitted, in particular the value of the contributions in kind, are reviewed by the registration court, and if the company has been properly formed, the GmbH is entered in Division B of the commercial register (HRB).<\/li>\n\n\n<li>This completes the formation process, and the GmbH has <strong>constitutively <\/strong>come into existence as a legal entity with limited liability (\u00a7 11 I GmbHG).<\/li>\n\n\n<li>In addition to the registration in the commercial register, the GmbH is also required to <strong>register in the Transparency Register<\/strong>. The notification is made electronically via the Transparency Register website.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1620\" height=\"1335\" src=\"https:\/\/www.clience.legal\/wp-content\/uploads\/2023\/10\/serious-lawyer-in-eyeglasses-working-with-papers-and-looking-at-camera-in-office-e1666440692618.jpg\" alt=\"Lawyer in the review of documents\" class=\"wp-image-981\" srcset=\"https:\/\/www.clience.legal\/wp-content\/uploads\/2023\/10\/serious-lawyer-in-eyeglasses-working-with-papers-and-looking-at-camera-in-office-e1666440692618.jpg 1620w, https:\/\/www.clience.legal\/wp-content\/uploads\/2023\/10\/serious-lawyer-in-eyeglasses-working-with-papers-and-looking-at-camera-in-office-e1666440692618-300x247.jpg 300w, https:\/\/www.clience.legal\/wp-content\/uploads\/2023\/10\/serious-lawyer-in-eyeglasses-working-with-papers-and-looking-at-camera-in-office-e1666440692618-1024x844.jpg 1024w, https:\/\/www.clience.legal\/wp-content\/uploads\/2023\/10\/serious-lawyer-in-eyeglasses-working-with-papers-and-looking-at-camera-in-office-e1666440692618-768x633.jpg 768w, https:\/\/www.clience.legal\/wp-content\/uploads\/2023\/10\/serious-lawyer-in-eyeglasses-working-with-papers-and-looking-at-camera-in-office-e1666440692618-1536x1266.jpg 1536w\" sizes=\"(max-width: 1620px) 100vw, 1620px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>The appointment and dismissal of managing directors, as well as their release from the managing directors\u2019 non-compete obligation, are effected by shareholders\u2019 resolution.<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-539","post","type-post","status-publish","format-standard","hentry","category-sonstiges"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.5 - aioseo.com -->\n\t<meta name=\"description\" content=\"Die Bestellung und Abberufung von Gesch\u00e4ftsf\u00fchrern sowie deren Befreiung vom Gesch\u00e4ftsf\u00fchrerwettbewerbsverbot erfolgt durch Gesellschafterbeschluss.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Darius Dubiel\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/www.clience.legal\/en\/die-schritte-zur-gruendung-der-gmbh\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.5\" \/>\n\n\t\t<meta name=\"google-site-verification\" content=\"2JAFHM-AVM7fNAWqmTGq8eHYDUEucim_w0ObUjMF0YA\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Clience.Legal - Unternehmensrecht. 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