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Global Business Roadmap · 2026
How to Start a Business in Germany
GmbH vs UG vs AG, German corporate tax, VAT (USt) rates, and Handelsregister registration for 2026.
01 · Legal Structure
Entity Structures
- GmbH — €25,000 minimum share capital, gold standard for SMEs.
- UG (haftungsbeschränkt) — Mini-GmbH, €1 minimum capital.
- AG — Public stock corporation, €50,000 minimum.
02 · Tax & VAT
Corporate Tax & VAT
- ~30% effective corporate rate (15% federal + ~14% trade tax + solidarity).
- USt (VAT): 19% standard, 7% reduced.
- GDPR + strict Datenschutz compliance required.
03 · Labor & Licensing
Compliance
- Notarized founding act + Handelsregister entry.
- IHK (Chamber of Commerce) membership mandatory.
- Strict employee co-determination (Mitbestimmung) for larger firms.
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