Form a GmbH Online

Yes, it is now possible to incorporate a GmbH online. Following the implementation of the EU Digitalisation Directive, the entire procedure can be completed via the online portal of the Federal Chamber of Notaries. You will need to verify your identity using the eID function of your German identity card, have a stable internet connection and the necessary technical equipment for identification. The notarisation takes place by video conference with a notary. After notarisation, the GmbH is filed electronically with the Commercial Register. The share capital must then be paid into a business bank account. Online incorporation saves time and allows for a more flexible process. For straightforward incorporations, the [model protocol](https://notar-franke.de/musterprotokoll-berlin/) is also available. This simplified incorporation document can make the process even more efficient.

Yes, a GmbH can be incorporated with a minimum initial contribution of €12,500, which corresponds to half of the statutory share capital of €25,000. The shareholders remain obliged to pay the outstanding amount until the full share capital has been contributed. Until then, profits may not be distributed to the shareholders. An alternative for founders with lower capital requirements is the Unternehmergesellschaft (UG), which can be incorporated with share capital starting from €1, but is subject to stricter rules on the formation of reserves.

The share capital of €25,000 provides the financial basis of the GmbH and must be paid into a business bank account. It is not a blocked amount. The funds may be used for business expenses such as rent, operating costs or investments. However, the shareholders may not use the share capital for private purposes or simply withdraw it for themselves. The share capital also serves to protect creditors and provides the GmbH with a certain degree of financial stability.

The annual costs of a GmbH consist of administrative expenses, taxes and, where applicable, salaries. These may include Chamber of Industry and Commerce (IHK) contributions starting at around €150, tax advisory costs of approximately €1,500 to €3,000 per year, as well as ongoing Commercial Register fees. For tax purposes, a GmbH is generally subject to 15% corporate income tax, the solidarity surcharge and trade tax, the amount of which depends on the municipality in which the company is based. Additional operating expenses may include insurance, rent and other business costs. The actual annual costs vary depending on the size and turnover of the company, but for a small GmbH they often amount to around €5,000 to €10,000 per year, excluding salaries and major investments.

A comprehensive collection of questions and answers about the online notarial procedure is also available on the website of the Federal Chamber of Notaries at: https://online.notar.de/. Notar Franke also provides personal advice on online GmbH incorporation, explaining the legal requirements, the procedure and any specific aspects relating to your company in clear terms. This allows any outstanding questions to be addressed directly and the incorporation process to be properly prepared.