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
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Our GbR packages: Tailored solutions for your business

Classic

Includes personal telephone consultation and all services for setting up a GbR
248 €
/

one-time*

*Net price
Top features:
  • Preparation of your trade registration (Gewerbeanmeldung)
  • Preparation of your tax office questionnaire (Finanzamtfragebogen)
  • Recommendation for company bank account

firma.de

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A dedicated consultant

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On demand telephone support

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Employment contract template

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Temporary personnel contract template

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Internship contract template

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Loan contract template

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Letterhead, legal disclosure and invoice templates

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Checklists and form pre-filling

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Coordination of all necessary legal formalities

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Timely preparation of your tax office questionnaire (Finanzamtfragebogen) for the application of your VAT ID (USt.-ID)

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Freelancer contract template

Other Services

Free 30-day trial of meineSCHUFA premium

Digital handbook for founders: Firma gründen (currently only available in German)

Placetel all-in-one telephone solution

Lawyer Steffen Hartmann

Individual GbR articles of association from a lawyer optionally selectable in the shopping cart**

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

ETL IP Patent- und Rechtsanwaltsgesellschaft mbH

Protect your brand, company name and logo in Germany

Provision of legal services is by ETL IP Patent- und Rechtsanwaltsgesellschaft mbH, Clayallee 343, 14169 Berlin.

Protect your company’s most valuable asset with an EU trademark

Provision of legal services is by ETL IP Patent- und Rechtsanwaltsgesellschaft mbH, Clayallee 343, 14169 Berlin.

All-In

All-inclusive package plus
- bookkeeping
- annual accounts
336 €
/

one-time*

*Net price
All features of the Classic package plus:
  • Set up of bookkeeping services
  • Set up of financial accounting

firma.de

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Direct line to the firma.de executive team

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Set up of annual accounting Starter 88 Euro

checked

Set up of bookkeeping services Starter

checked

A dedicated consultant

checked

On demand telephone support

checked

Employment contract template

checked

Temporary personnel contract template

checked

Internship contract template

checked

Loan contract template

checked

Letterhead, legal disclosure and invoice templates

checked

Checklists and form pre-filling

checked

Coordination of all necessary legal formalities

checked

Timely preparation of your tax office questionnaire (Finanzamtfragebogen) for the application of your VAT ID (USt.-ID)

checked

Freelancer contract template

Other Services

Free 30-day trial of meineSCHUFA premium

Digital handbook for founders: Firma gründen (currently only available in German)

Placetel all-in-one telephone solution

Lawyer Steffen Hartmann

Individual GbR articles of association from a lawyer optionally selectable in the shopping cart**

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

ETL IP Patent- und Rechtsanwaltsgesellschaft mbH

Protect your brand, company name and logo in Germany

Provision of legal services is by ETL IP Patent- und Rechtsanwaltsgesellschaft mbH, Clayallee 343, 14169 Berlin.

Protect your company’s most valuable asset with an EU trademark

Provision of legal services is by ETL IP Patent- und Rechtsanwaltsgesellschaft mbH, Clayallee 343, 14169 Berlin.

Net prices

GbR packages: Tailored solutions at fair prices

ClassicAll-In
firma.de
Direct line to the firma.de executive team
Set up of annual accounting Starter 88 Euro
Set up of bookkeeping services Starter
A dedicated consultant
On demand telephone support
Employment contract template
Temporary personnel contract template
Internship contract template
Loan contract template
Letterhead, legal disclosure and invoice templates
Checklists and form pre-filling
Completion of the trade registration form (Gewerbeanmeldung)
Coordination of all necessary legal formalities
Timely preparation of your tax office questionnaire (Finanzamtfragebogen) for the application of your VAT ID (USt.-ID)
Freelancer contract template
Other Services
Free 30-day trial of meineSCHUFA premiumOptionalOptional
Digital handbook for founders: Firma gründen (currently only available in German)OptionalOptional
Placetel all-in-one telephone solutionOptionalOptional
Lawyer Steffen Hartmann

Individual GbR articles of association from a lawyer optionally selectable in the shopping cart**

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
OptionalOptional
ETL IP Patent- und Rechtsanwaltsgesellschaft mbH

Protect your brand, company name and logo in Germany

Provision of legal services is by ETL IP Patent- und Rechtsanwaltsgesellschaft mbH, Clayallee 343, 14169 Berlin.
OptionalOptional

Protect your company’s most valuable asset with an EU trademark

Provision of legal services is by ETL IP Patent- und Rechtsanwaltsgesellschaft mbH, Clayallee 343, 14169 Berlin.
OptionalOptional
248€ excluding tax336€ excluding tax
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Note:
** 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

    GbR are exempt from publishing annual accounts if their annual turnover is below €600,000 and profit is below €60,000. Fewer accounting obligations mean lower tax adviser fees.

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!
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Customer Story

Xibit

"Many of the actors that can help young founders form companies in Germany either charge high hourly rates or want equity for their time and effort. firma.de’s services have fixed-prices because it’s a company by entrepreneurs for entreprenuers."

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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

Want to learn more about the GbR?

  • Registering your GbR

    An overview of the Gewerbeanmeldung process

  • GbR contracts

    Essential information + free PDF template

  • GbR liability

    How to protect your private assets as a founder