Start, register, test and grow a business in Germany.
Start, register, test and grow a business in Germany.
You're in Start a Business. Use this to move from an idea to a legally registered business in Germany. Start with Rechtsform Finder if you're unsure whether Gewerbe, Freiberufler, UG or GmbH fits.
Orientation only — not legal advice. Confirm with the Gewerbeamt, IHK or a lawyer.
Same profit & city — the three forms side by side.
Gewerbe
Liability
Full personal
Min. capital
€0
Tax on profit
€7,320
Founding cost
€40
You keep
€32,680
Best net result
UG
Liability
Limited
Min. capital
€1+
Tax on profit
€12,070
Founding cost
€430
You keep
€20,948
−25% §5a
GmbH
Liability
Limited
Min. capital
€25.000
Tax on profit
€12,070
Founding cost
€990
You keep
€27,930
Simplified estimates from public German law (2026). Not legal or tax advice — confirm with a Steuerberater/Rechtsanwalt.