Every fee comes from the same rules as our GmbH setup costs guide: the notary fee schedule and Table B of the GNotKG, the register fee regulation (HRegGebV) and VAT. The notary fee is a multiple of a Table B amount for a "value" the law sets: for the articles, the share capital but at least €30,000 (up to €1 million here), plus, where a separate resolution appoints the managing director, a further 1% of the capital but at least €30,000. The shareholder list is capped at €250 and the register data file at €125, which matters at higher capital.
Naming the managing director in the articles themselves, instead of by a separate resolution, avoids the second value and lowers the fee. Which route suits you is a question for your notary. For what a company costs to run afterwards, see GmbH running costs in Germany.
- Covered: cash capital from €1 (a UG) to €1 million, formed in person or by video call, with the four routes in the menu.
- Not covered: non-cash contributions, a one-shareholder GmbH with its own articles, certified copies, advice, banking and translations.
How are German notary fees for a GmbH calculated?
What does the model protocol change?
What are the Handelsregister (commercial register) fees?
Why is the trade office fee only an example?
Does this include everything a GmbH costs to set up?
- 1Gerichts- und Notarkostengesetz (GNotKG)
Bundesministerium der Justiz (gesetze-im-internet.de)
Notary fees, as last amended on 10 December 2025: Table B (§ 34 and Annex 2), values for articles, resolutions and register filings (§§ 35, 105–112), and fee numbers 21100, 21200, 22110–22114, 24102 and 32005.
- 2Handelsregistergebührenverordnung (HRegGebV)
Bundesministerium der Justiz (gesetze-im-internet.de)
Register fees, as last amended on 30 April 2025: first entry of a GmbH or UG €225 (no. 2100), €360 with a non-cash contribution (no. 2101), plus one third of the entry fee for making the data available (no. 6000).
- 3GmbH-Gesetz § 2
Bundesministerium der Justiz (gesetze-im-internet.de)
The articles must be notarised; the simplified procedure with the model protocol for up to three shareholders and one managing director; notarisation by video call.
- 4GmbH-Gesetz § 5 and § 5a
Bundesministerium der Justiz (gesetze-im-internet.de)
Minimum share capital of €25,000; the UG (haftungsbeschränkt) below that, paid in full, no non-cash contributions and a reserve of a quarter of each year's profit.
- 5Umsatzsteuergesetz § 12
Bundesministerium der Justiz (gesetze-im-internet.de)
Standard VAT rate of 19%.
- 6Gewerbeanmeldung
Service-Portal Berlin
Berlin trade office fees: €31 for a legal entity with one legal representative, €13 for each additional one, €15 online.