GmbH-related costs include minimum share capital and several other expenses. In this article, we’ll cover the total cost of setting up a GmbH in Germany, including notary and registration fees, as well as ongoing accounting, tax, and banking costs.
How Much Does Setting Up a GmbH Cost in Germany in 2026?
A GmbH (Gesellschaft mit beschränkter Haftung) is a German limited liability company. The costs of starting a GmbH include the required share capital as well as the fees for formation and registration.
GmbH share capital: €25,000
When you set up a GmbH, it takes a minimum of €25,000 in share capital. For a cash formation:
- At least 25% of each cash contribution and €12,500 in total must be paid before Commercial Register entry.
- Once the GmbH is incorporated, the money becomes company funds and can be used for the business.
Notary fees: around €408-€830
The notary handles the formation documents and their notarisation. For a straightforward one- or two-person GmbH with €25,000 capital, the German Federal Ministry for Economic Affairs and Energy gives an approximate range of €408-€830, including VAT.
Registration cost: €225
The GmbH registration cost in Germany includes a €225 Commercial Register (Handelsregister) fee for a standard GmbH formation with cash contributions. The fee structure can differ when you contribute assets instead of cash.
Business registration: varies
A GmbH that runs a commercial business must also register with the local trade office (Gewerbeamt). This registration is called a Gewerbeanmeldung, and the fee varies by municipality. For example, Berlin charges €15 online or €31 otherwise.
Legal or tax advice: varies
You may also pay for professional advice if you need help with:
- customised articles of association
- a complex ownership structure
- tax planning
There is no standard official fee, so the price depends on the work involved.
Basic GmbH costs
GmbH formation fees typically come to around €640-€1,100, excluding the €25,000 share capital and optional professional advice.
Business account with online accountingWhat Are the Annual Costs of Running a GmbH?
The business will have its own running costs once you’re set up, so factor these into your yearly budget. Common expenses include accounting and tax advice, corporate taxes, IHK contributions, business account fees, payroll and annual financial statements.
Accounting and tax advice
The annual accountant cost for a GmbH in Germany will depend on how much there is for your tax adviser to handle. For a small GmbH, budget €1,000-€3,000+ per year for typical accounting and tax work.
Taxes
A GmbH pays tax on its profits, including:
- 15% corporate income tax
- 5.5% solidarity surcharge on corporate income tax
- trade tax of around 7% to 21%, depending on the municipality
Your actual tax bill depends on your taxable profit and location.
IHK contribution: from around €100 per year
Most commercial GmbHs must pay an annual contribution to their local Chamber of Industry and Commerce (IHK). The amount varies by chamber and company income. For example, the Niederrhein IHK's 2026 minimum basic contribution is €130.
Business account: from €84 per year
A business account is another recurring expense, but it can also make day-to-day finances much easier to manage. Finom offers business accounts from €7 per month with a German IBAN, physical and virtual Visa cards, invoicing and accounting tools, plus integrations with DATEV and sevdesk. Everything from receipts to payments stays in one place.
Other costs
You may also need to budget for:
- payroll costs for employees, including employer social contributions
- a separate fee for preparing and filing annual financial statements
- tax or legal work outside your regular accounting package
Ongoing GmbH costs per year
After formation, a small GmbH without employees might spend around €1,500-€4,000+ a year on its regular running costs.
What Are Other Possible GmbH Formation Costs in Germany in 2026?
Some expenses only apply to certain GmbHs, but they can still affect your budget:
- Legal or additional notary advice: €200-€1,000+, depending on the work.
- Customised articles of association: €500-€1,500+ for legal and notary work.
- Licences and permits: €20-€1,000+, depending on the activity and authority.
- Business address: around €20-€150+ per month for a registered business address, plus office rent, which depends largely on where your business is based.
- Business insurance: €200-€1,000+ per year for basic cover, depending on the risks involved and the cover you choose.
- Payroll administration: around €20-€50 per employee per month when outsourced.
- Publication and disclosure: around €10-€50+ per filing, depending on the documents and submission method.
- Changes to the company: €200-€1,000+ for notary and Commercial Register costs, based on the change you make.
Use these figures as a ballpark. What you end up paying will depend on your business setup and the providers you choose.
What Is the Cost of Setting Up a Mini-GmbH in Germany?
The UG (haftungsbeschränkt), or mini-GmbH, works much like a GmbH but has a much lower capital requirement. The share capital can start at €1.
One important difference from a GmbH: the UG must generally put 25% of its annual profit, reduced by any loss carried forward, into a legal reserve until its share capital reaches €25,000.
The main cost of a Mini-GmbH in Germany comes from the same basic elements as a GmbH:
- Share capital: from €1. This is company money, not a fee.
- Notary and Commercial Register: around €250-€350 with the simplified formation procedure or €700-€800 with individual articles of association.
- Business registration: usually around €15-€50, depending on the municipality.
- Accounting: for a small company, annual accounting costs for a Mini-GmbH (UG) range from around €500 to €2,000+ when you use external accounting or tax services.
- IHK contribution: around €50-€150 per year, depending on the local IHK and the company's circumstances.
- Business bank account: from €0 with some providers.
With the simplified formation procedure, you can set up a Mini-GmbH (UG) for around €265-€400, excluding share capital. Accounting, banking, and other running costs come on top each year.
