UG Formation Package:
  • Telephone expert hotline
  • Company name verification
  • Drafting of articles of association
  • Arrangement of notary appointment in your vicinity
  • Company registration with the commercial register by the notary*
  • Preparation of trade registration
  • Sample contract for managing directors
  • Preparation of an opening balance sheet by a tax advisor*
  • Delivery time: 1-3 working days


The Unternehmergesellschaft (haftungsbetrittt) (entrepreneurial company with limited liability) is a variant of the GmbH (limited liability company) that can be founded with very small share capital. It essentially has all obligations (such as balance sheet creation, formal requirements, etc.) like a GmbH. The UG (limited liability) is established by at least one shareholder. The share capital is at least one euro. The minimum share capital for the entrepreneurial company must be paid in full in cash before registration with the commercial register. Non-cash contributions are excluded. Profits cannot be distributed in full. 25 percent of the profit must flow into a statutory reserve until the minimum share capital of €25,000 is reached. There is no specific time limit for this. If the company does not generate profits, it does not have to allocate anything to the statutory reserve. However, the obligation to set aside funds cannot be circumvented by distributing profits covertly, for example, through excessive director's remuneration. If the company increases its share capital to at least €25,000, the restrictions will be lifted. The company is free to convert to a "normal" GmbH or to retain the designation as entrepreneurial company (limited liability). However, the same liability regulations of the GmbH Act generally apply as with a normal GmbH.

All services marked with * are provided by a notary or tax advisor. The notary costs and the costs for the services of the tax advisor are additionally charged according to the fee schedules. ** Flubes Invest itself does not provide legal or tax advice. We work in these areas in collaboration with lawyers and tax advisors.