SSS · GmbH Formation in Germany

Does the entire capital have to be paid in immediately?

In a GmbH, at least €12,500 must be paid in at formation; the shareholders remain liable for the remainder. The payment documents are a precondition for registration. Bear in mind the nomin…

Updated · July 20261 min readCategory · GmbH Formation in Germany
Short answer

In a GmbH, at least €12,500 must be paid in at formation; the shareholders remain liable for the remainder. The payment documents are a precondition for registration.

In a GmbH, at least €12,500 must be paid in at formation; the shareholders remain liable for the remainder. The payment documents are a precondition for registration.

Bear in mind the nominal capital is €25,000, of which at least €12,500 is paid in before registration. If you would rather not tie the capital up at the outset, there is the UG (haftungsbeschränkt): it can be formed with share capital starting at one euro, but a quarter of the annual profit has to be set aside as a reserve until that capital reaches €25,000, at which point it converts into a GmbH. For an early-stage entry it is a practical bridge — you move up to the full GmbH as the volume grows.

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