GmbH-Foundation in brief: New regulations since 2008

Work well, plant 500 trees! We make the Working World more Human and Ecological, so we donate Revenue for Certified Reforestation. As Publisher Best of HR - Berufebilder .de® with an unique Book Concept, on-demand eCourses and News Service we share 15 years of Experience with our Customers (Samsung, Otto, State Institutions). By the Top 20-Blogger Simone Janson, referenced in ARD, ZEIT, WELT, Wikipedia .
Copyright: Artwork created as part of a free collaboration with Shutterstock. ,

2008 the company law has been amended. Not only the Mini-GmbH was created, but also changed a lot with the traditional GmbH foundation.

GmbH foundation in brief: New regulations since 2008 GmbH founding in brief: New regulations since 2008

Tip: Text as PDF (please read the instructions!) or to this text complete eCourse Download. Regular promotions or news per Newsletter!

More knowledge - PDF download, eCourses or personal advice

Here writes for you:

Simone Janson Simone JansonSimone Janson is publisher, German Top20 blogger and Consultant for HR communication.


Important NOTE

This entry contains content and information that may be out of date, eg due to legal or statistical changes. Because it can still be helpful to get an overview of the topic, you can still find it here.

What is needed?


For the establishment of a limited liability company, you need a minimum of 25.000 Euro, which is to be raised jointly by all shareholders. Capital stock may consist of cash or non-cash contributions.

Tip: Text as PDF (please read the instructions!) or to this text complete eCourse Download. Regular promotions or news per Newsletter!

If you deposit the deposits in cash, you must deposit a quarter of the deposits, at least half of the legal minimum capital of 12.500 Euro. The shareholder is liable for the remaining amount.



Contributions in kind, ie movable or immovable goods such as cars, real estate or Company, however, must always be provided in full. Moreover, the value of the contribution in kind must be proven in a fact-finding report, which convinces the commercial register of the value of the claims - this can also be examined.

In the event of insolvency, however, the shareholders have the obligation to still provide the difference amount up to the 25.000 Euro capital.

Agreement with the notary


First of all, the company agreement of the limited liability company must be registered with the notary. He also directs the company contract with the notarially certified signature of the management to the commercial register.

Tip: Text as PDF (please read the instructions!) or to this text complete eCourse Download. Regular promotions or news per Newsletter!

Since setting up a social contract is traditionally time-consuming and expensive, there has been 1 since. November 2008 a faster and cheaper alternative:

Quick alternative: Notarielles Grundungsprotokoll


You can set up the company by means of a simple notarial foundation protocol with a minimum rate - this is the simple and cost-effective variant. However, this is only possible if the legally prescribed minimum content of a company contract is sufficient for the establishment.

For example, your company may not have more than three shareholders and only one managing director. And: They can only be founded with a foundation record if you provide the share capital as a cash contribution. A foundation is not possible in the foundation protocol.

The traditional way


If this standard solution is out of the question, you can, of course, continue to be based on an individually created notarial company agreement, which allows them to make their own arrangements.

Tip: Text as PDF (please read the instructions!) or to this text complete eCourse Download. Regular promotions or news per Newsletter!

For example, according to the old-fashioned GmbH law the management had to agree to the sale of business shares. Since November 2008 every share of business can now be sold without permission at any time. If you do not wish to do so, you can regulate this in a different, notarially chartered statute.

More knowledge - PDF download, eCourses or personal advice


Offline download: Download this text as PDF - Read usage rights, Because we do not automatically submit the title of this text for privacy reasons: When buying in "interests" the title register if support is needed. After buying text exclusively Download at this URL (please save).

3,99 Book now

Your eCourse on Demand: Choose your personal eCourse on this or another desired topic, As a PDF download. Up to 30 lessons with each 4 learning task + final lesson. Please enter the title under "interests". Alternatively, we are happy to put together your course for you or offer you a personal regular eMailCourse including supervision and certificate - all further information!

19,99 Book now

Consultant packages: You want to increase your reach or address applicants as an employer? For these and other topics we offer special Consultant packages (overview) - For example, a personal phone call (price is per hour).

179,99 Book now

occupations pictures

You want to comment here? Please the Debate Rules comply, contributions must be unlocked. Your eMailAddress remains secret. More information on the use of your data and how you can counter this can be found in our Privacy Policy.

  1. To follow debate on this post
  2. All debates follow

Post a Comment

Your email address will not be published. Required fields are marked with * .

JaI would like to be regularly informed about the latest promotions & offers Newsletter be informed.

I hereby accept the Debate Rules and the Privacy policy with the possibility to contradict the use of my data at any time.