GbR establishment: Process, costs and services at a glance - firma.de

GbR establishment: Kickstart your enterprise with firma.de

Focus on growing your business right from the start.

  • Get up and running as quickly as possible
  • Receive ongoing support from a dedicated consultant
  • Start your business without the hassle of German bureaucracy
Compare packages
dreambusiness!
Launchyour
Our customers Uber askCharlie caroobi movinga

Our GbR packages: Tailored solutions for your business

* Net price

GbR packages: Tailored solutions at fair prices

ClassicAll-In
Services of the tax consultant
Services of firma.de
Employment contract template
Temporary personnel contract template
Internship contract template
Loan contract template
Freelancer contract template
Templates for letterhead, imprint and invoice
User-friendly opening balance sheet template
Templates for letterhead, legal disclosure and invoice
Checklist for incorporation
Preparation of the commercial register (Handelsregister) application form*
Completion of the trade registration form (Gewerbeanmeldung)
Timely preparation of your Trade registration (Gewerbeanmeldung)
Coordination of all necessary legal formalities
Timely preparation of your tax office questionnaire (Finanzamtfragebogen) for the application of your VAT ID (USt.-ID)
Coordination of name check with IHK/HWK
Scheduling of notary appointment in your city of choice*
An expert consultant to guide you through the process
Referral to a qualified tax adviser in your area
Other services
Individual GbR articles of association from a lawyer selectable in the shopping cart**OPTIONAL
Free 30-day trial of meineSCHUFA premium
Obligation-free insurance check by AXA
Obligation-free business address offer by REGUS
Digital handbook for founders: Firma gründen (currently only available in German)
248€ excluding tax336€ excluding tax
StartStart

Note:
* The notary fees and the costs for entry in the Handelsregister (commercial register) are not included in the price and will be charged separately.
** firma.de Firmenbaukasten AG does not provide legal advice itself; firma.de works exclusively with lawyers and independent tax advisors who specialise in the field of limited liability entrepreneurial companies. Please make an appointment: +49 611 17207-0 or by e-mail at support@firma.de.

Automate your GbR establishment with us.

  • benefit-star

    No minimum capital required

    There is no minimum share capital required to set up a GbR. Make entrepreneurial decisions quickly and independently.

  • benefit-coffee

    Fast, easy and inexpensive formation

    All you need is a GbR partnership agreement. Notarisation or registration in the Handelsregister (commercial register) is not necessary, which saves you time and money.

  • benefit-speed

    Accounting exemptions

    As a GbR, you are exempt from publishing annual accounts if your turnover is under to €500,000 and your profit is under €50,000. Accounting exemptions can significantly reduce tax adviser costs.

Set up your business with firma.de in seven easy steps

  1. You authorise firma.de to set up your company.
  2. You receive expert advice from our consultants.
  3. We prepare your Gewerbeanmeldung (business registration) in a timely fashion.
  4. We prepare your Finanzamtfragebogen (tax office questionnaire).
  5. We arrange for the express opening of your bank account.
  6. We recommend a qualified tax advisor from the firma.de partner database.
  7. You start doing business!
Start now

Customers share their experiences of firma.de

Frequently asked questions about the GbR

What is a Gesellschaft bürgerlichen Rechts (GbR)

The German term Gesellschaft bürgerlichen Rechts (GbR) translates to "Company Constituted Under Civil Law".

A GbR is a non-incorporated business partnership regulated by the German Civil Code (Bürgerliches Gesetzbuch).

To set up a GbR, you need at least two (natural) persons. Unlike incorporated companies, GbR partners have unlimited liability.

A GbR, however, offers several advantages. Founders do not need to raise minimum share capital, and the establishment process is less bureaucratic in comparison to limited liability companies.

The GbR does not have to be listed in the commercial register (Handelsregister) or disclose their annual accounts.

What is your personal liability in a GbR?

Partners of a GbR are fully liable for damages with their private assets. There is no liability limitation as in the case for UG or GmbH shareholders.

It is important to consider all the potential financial consequences before forming a GbR.

Who manages the GbR?

As a general rule, the GbR partners are automatically the managers of the business. The partners can choose one or more partners to look after the day-to-day management of the GbR.

What are costs of setting up a GbR?

In comparison to other corporate forms, the formation costs of a GbR are much lower.

Unlike incorporated companies, there are no fees for notary services or for entry into the Handelsregister (commercial registry).

Does the GbR need articles of association?

Notarised articles of association are not mandatory like with the GmbH, but a partnership agreement still needs to be made. Although a verbal agreement is legally recognised, it is highly recommended to have it in writtginn to avoid disputes.

Your partnership agreement should include:

  • a definition of the individual shares
  • how profit and losses are to be distributed
  • regulations concerning working hours, vacation and illness
  • decision-making processes
  • rules concerning share transfers

We strongly recommend that all parameters of the partnership agreement be set out in a GbR contract before starting your business. Using a template can be an excellent way to streamline this process.

Where must a GbR be registered?

All commercial GbR must register at their local trade office (Gewerbeamt) and submit a tax questionnaire to the tax office (Finanzamt) to receive a sales tax identification number (Umsatzsteuer-Identifikationsnummer).

If the GbR is non-commercial, registering the partnership only at a local tax office (Finanzamt) is sufficient.

As a point of difference to its incorporated counterparts, GbRs are not listed in the Handelsregiser (commercial register). The only exception is when a GbR’s annual turnover hits € 500,000. In this event, the GbR must convert into a general partnership (offene Handelsgesellschaft [oHG]) and enter into the commercial register (Handelsregister).

How is a GbR taxed?

Both the GbR and its respective partners’ income are taxable.

A GbR is subject to trade tax unless its profit remains below €24,500 within the financial year.

If its business profit is higher than € 17,500 within a fiscal year, VAT is also applicable.

The respective partners have to pay income tax on the profit that they personally receive from the GbR.

What are the pros and cons of the GbR?

Pros:

  • no mandatory minimum share capital
  • easy formation process with fewer formalities
  • notarisation is not necessary
  • entry into the commercial register (Handelsregister) is not required
  • accounting exemptions

Cons:

  • personal liability