Checklist: founding a GmbH.
From notarisation to the first bookkeeping — complete, and in the order that avoids tax-office queries.
- 01
Articles and notarisation
Name, seat, purpose, management and share capital (minimum €25,000, at least half paid in).
- 02
Open the bank account and pay in capital
Only then does the notary file for registration.
- 03
Await commercial-register entry
The GmbH comes into existence upon registration.
- 04
Report to the transparency register
Beneficial owners must be registered.
- 05
File the tax registration questionnaire
Via ELSTER within one month; the tax number and, on request, the VAT ID follow.
- 06
Register the trade, chamber membership
Trade registration at the seat; IHK membership arises automatically.
- 07
Managing-director service agreement
Arm's-length remuneration prevents hidden distributions.
- 08
Set up bookkeeping and document flows
Chart of accounts, DATEV access, e-invoice reception, § 14 UStG invoice details.
- 09
Prepare the opening balance sheet
As of formation date — the basis for bookkeeping and the first statements.
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