Page 484 - Betriebshandbuch ebook Julni2107

Six steps to setup a GmbH in Germany
A/4.3
inno:va Steuerberatungsgesellschaft mbH
Allgemeines
Six steps to setup a GmbH in Germany: Step 1: Drafting of Articles of Association
The articles of association shape the identity and constitution of the GmbH. Mandatory content includes business name, company object, registered office, share capital, shareholders and respective shares held. Due to the large scope for contractual design, the GmbH is a very flexible corporation.
Step 2: Certification by a notary public and appointment of the first managing director
The drafting and notarization of the articles of association must be performed in the presence of a German notary. The founding shareholder(s) adopt(s) its articles of association and appoint(s) one or more managing directors in a notarial deed. The articles of association must be signed by all founding shareholders and notarized. At the same time, the first managing director(s) will be appointed.
Step 3: Opening of a Bank Account
Once the articles of association have been notarized, a company account should be opened and the share capital deposited. A payment of € 12.500,00 in total is sufficient for registration with the commercial register of a € 25.000,00 GmbH.
Step 4: Payment of Share Capital
Once the articles of association have been notarized, a company account should be opened and the share capital deposited. A payment of € 12.500,00 in total is sufficient for registration with the commercial register of a € 25.000,00 GmbH.
Step 5: Registration in the Companies Register / Trade Register
Before taking up commercial activities the new business has to be registered with the public commercial register ("Handelsregister"), tax office (Finanzamt) and the local trade office ("Gewerbeamt"). Once the required share capital has been verifiable contributed to the GmbH, the managing director(s) apply for the registration of the GmbH in the commercial register. The application is electronically filed by a notary. It must be personally signed by all managing directors of the GmbH (power of attorney is not possible) and accompanied by documentation pertaining to the applying GmbH. In addition, the commercial register requires documentation verifying the existence of any parent company as well as the power of representation for persons acting on behalf of it. The commercial register checks if all formation requirements have been met. If that is the case, the GmbH is registered and comes into existence as a separate legal entity.
© Innova Steuerberatungsgesellschaft mbH Mönchengladbach • Düsseldorf Telefon MG.: 02161 551381 Telefon Düsseldorf: 0211 5285692 Fax: 02161 551385 A/4.3 Stand 08.2014 Six steps to setup a GmbH in Germany
www.innovaGmbH.net e-mail: info@innovaGmbH.net Seite 1 von 2