# De gmbh formation
> Source: https://legalcode.md/skills/legalcode-de-gmbh-formation | [HTML version](https://legalcode.md/skills/legalcode-de-gmbh-formation)

Guide the formation of a German GmbH (Gesellschaft mit beschränkter Haftung) or UG (haftungsbeschränkt / Unternehmergesellschaft) from inception through operational status.

Guide the formation of a German GmbH (Gesellschaft mit beschränkter Haftung) or UG (haftungsbeschränkt / Unternehmergesellschaft) from inception through operational status. Use when founding a German limited liability company, drafting or reviewing the Gesellschaftsvertrag (articles of association), deciding between Musterprotokoll and custom articles, structuring share capital (Stammkapital), appointing a Geschäftsführer (managing director), filing with the Handelsregister (commercial register), and registering with the Finanzamt (tax office). Also covers shareholder agreement (Gesellschaftervereinbarung) considerations, UG capital accumulation rules (§5a GmbHG), Vorgesellschaft liability during the pre-registration phase, and post-formation compliance obligations. Triggers on: GmbH gründen, GmbH formation, UG haftungsbeschränkt, Gesellschaftsvertrag, Musterprotokoll, Handelsregister, Stammkapital, Geschäftsführer appointment, German company formation, DiRUG online founding.

This skill guides the formation of a GmbH or UG (haftungsbeschränkt) under the German *Gesetz betreffend die Gesellschaften mit beschränkter Haftung* (GmbHG). It operates in two modes: - **Formation Mode**: Step-by-step guidance from entity selection through post-registration compliance. Covers structure design, document preparation, registration workflow, and tax registration. - **Review Mode**: Analysis of an existing Gesellschaftsvertrag or draft formation documents against mandatory requirements and best practice, with severity-classified findings and recommended remediation. **Covers:** - GmbH vs UG entity selection and capital structure - Musterprotokoll vs bespoke Gesellschaftsvertrag design - Notarization requirements (including DiRUG electronic founding, §2 Abs. 3 GmbHG) - Capital contribution mechanics (Bareinlage / Sacheinlage), Stammkapital, Einzahlungsnachweis - Vorgesellschaft liability during the pre-registration phase - Managing director (Geschäftsführer) appointment, duties, and service agreement - Handelsregister filing with the competent Amtsgericht - Finanzamt registration: Fragebogen zur steuerlichen Erfassung, Steuernummer, USt-IdNr - Gewerbeanmeldung (trade registration) and knock-on registrations - Gesellschaftervereinbarung (shareholders' agreement) considerations - UG capital accumulation obligations (§5a GmbHG) and conversion to GmbH - Post-formation compliance: Transparenzregister, Bundesanzeiger annual filing, Impressumspflicht **Does not:** - Provide legal advice or replace a German Notar or Rechtsanwalt - Draft bespoke Gesellschaftsvertrag text (provides structural guidance and issues to address) - Cover AG (Aktiengesellschaft) ...

## Jurisdictions

Germany



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