gUG formation: Process, costs and services at a glance - firma.de

gUG formation: Kickstart your enterprise with firma.de

Focus on growing your business right from the start.

  • Get up and running as quickly as possible
  • Form your company without having to navigate German bureaucracy
  • Receive ongoing support from a dedicated consultant
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Our gUG packages: Tailored solutions for your formation

Classic

Includes personal telephone consultation and all services for setting up a gUG
359 €
/

one-time

Net price
Top features:
  • Company name check with the Chamber of Commerce and Industry (IHK)
  • Notary appointment in your city of choice
  • Preparation of the opening of your company bank account
  • Handling of your company's entry into the commercial register (Handelsregister)
  • Preparation of your trade registration (Gewerbeanmeldung)

Services of firma.de

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A dedicated consultant

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​​Referral to a tax consultant in your area

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Contract and document templates

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Checklists and form pre-filling

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Coordination and referrals

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On demand telephone support

Service provided by the law firm Breuer Lehmann Rechtsanwälte

Protect your brand, company name and logo in Germany

Provision of legal services is by Breuer Lehmann Rechtsanwälte Partnerschaft mbB, Steinsdorfstr. 19, 80538 München

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

Provision of legal services is by Breuer Lehmann Rechtsanwälte Partnerschaft mbB, Steinsdorfstr. 19, 80538 München

Other Services

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

Obligation-free business address offer by REGUS

Free 30-day trial of meineSCHUFA premium

Placetel all-in-one telephone solution

Obligation-free insurance check by AXA or Hiscox

All-In

Classic package plus
- bookkeeping
- annual accounts
498 €
/

one-time

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

Services of firma.de

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Direct line to the firma.de executive team

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Set up of financial accounting €100 (plus preparation of annual accounts for €999)

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Set up of bookkeeping services €39 (plus €75 for up to 40 entries per month)

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A dedicated consultant

checked

​​Referral to a tax consultant in your area

checked

Contract and document templates

checked

Checklists and form pre-filling

checked

Coordination and referrals

checked

On demand telephone support

Service provided by the law firm Breuer Lehmann Rechtsanwälte

Protect your brand, company name and logo in Germany

Provision of legal services is by Breuer Lehmann Rechtsanwälte Partnerschaft mbB, Steinsdorfstr. 19, 80538 München

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

Provision of legal services is by Breuer Lehmann Rechtsanwälte Partnerschaft mbB, Steinsdorfstr. 19, 80538 München

Other Services

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

Obligation-free business address offer by REGUS

Free 30-day trial of meineSCHUFA premium

Placetel all-in-one telephone solution

Obligation-free insurance check by AXA or Hiscox

* Net price

Want to go for the big exit? Minimise taxes with our Holding packages

gUG packages: Tailored solutions at fair prices

ClassicAll-In
Services of firma.de
Direct line to the firma.de executive team
Set up of financial accounting €100 (plus preparation of annual accounts for €999)
Set up of bookkeeping services €39 (plus €75 for up to 40 entries per month)
A dedicated consultant
​​Referral to a tax consultant in your area
Contract and document templates
User friendly opening balance sheet template
Employment contract template (part-time)
Employment contract template (full-time)
Temporary personnel contract template
Internship contract template
Loan contract template
Freelancer contract template
Articles of association template
Managing director contract template
Letterhead, legal disclosure and invoice templates
Checklists and form pre-filling
Checklist for incorporation
Preparation of the commercial register (Handelsregister) application form*
Completion of the trade registration form (Gewerbeanmeldung)
Coordination and referrals
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
On demand telephone support
Service provided by the law firm Breuer Lehmann Rechtsanwälte

Protect your brand, company name and logo in Germany

Provision of legal services is by Breuer Lehmann Rechtsanwälte Partnerschaft mbB, Steinsdorfstr. 19, 80538 München
OptionalOptional

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

Provision of legal services is by Breuer Lehmann Rechtsanwälte Partnerschaft mbB, Steinsdorfstr. 19, 80538 München
OptionalOptional
Other Services
Digital handbook for founders: Firma gründen (currently only available in German)OptionalOptional
Obligation-free business address offer by REGUSOptionalOptional
Free 30-day trial of meineSCHUFA premiumOptionalOptional
Placetel all-in-one telephone solutionOptionalOptional
Obligation-free insurance check by AXA or HiscoxOptionalOptional
359€ excluding tax498€ excluding tax
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Note:
* The notary fees and the costs for entry in the Handelsregister (commercial register) are not included in the price and are charged separately.
** firma.de Firmenbaukasten AG does not provide legal advice itself, but works exclusively with lawyers and independent tax advisers who are in the field of limited liability entrepreneurial companies. Please make an appointment: +49 611 17207-0 or by email at support@firma.de.

Automate your GmbH formation with us

  • benefit-star

    Limited liability

    Shareholders of a gUG are not personally responsible for the organisation’s debts and liabilities and are only liable for this with their share capital. The minimum capital share of the gUG is €1.00 per shareholder.

  • benefit-coffee

    Tax concessions

    Non-profit corporations such as gUG or gGmbH are exempt from corporate tax (Körperschaftssteuer) and trade tax (Gewerbesteuer). These corporations are also authorised to issue donation receipts and may benefit from lower VAT.

  • benefit-speed

    Greater shareholder control

    Unlike the management structures of registered societies or associations that give voting rights to their members, gUG and gGmbH shareholders are in full control of the organisation.

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

  1. You authorise firma.de to set up your company.
  2. You receive expert advice from our consultants.
  3. We arrange your company name check with the the Chamber of Commerce and Industry (IHK).
  4. We arrange and schedule your notary appointment in your city of choice.
  5. We coordinate your notary appointment in your city of choice.
  6. After your notary appointment, we arrange the opening of your company bank account.
  7. Immediately after your commercial register (Handelsregister) registration, we prepare your trade registration (Gewerbeanmeldung) and tax office questionnaire (Finanzamtfragebogen).
  8. We refer you to a qualified tax adviser for an opening balance sheet consultation.
  9. You're ready to do business!
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Frequently asked questions about the gUG

What is a gemeinnützige UG (gUG)?

The gUG is a non-profit company with limited liability. The abbreviation stands for gemeinnützige Unternehmergesellschaft.

Non-profit GmbHs as well as non-profit UGs have a charitable purpose and consequently benefit from tax exemptions.

Both the gUG and the gGmbH are special forms of the regular GmbH and are all subject to the same German Limited Liability Companies legislation.

What is the difference between a non-profit UG (gUG) and a non-profit GmbH (gGmbH)?

The main difference is the shareholders’ required capital stock. gUG founders only need a minimum of € 1 per shareholder.

To set up a non-profit GmbH founders have to account for € 25.000. Due to this difference in capital the UG shareholders are legally bound to build up annual reserves until the company's capital stock has reached the amount of 25.000 €.

The differences parallel those between the regular versions of UG and GmbH.

How is the liability of a non-profit UG regulated?

The gUG is only liable with the company's capital rather than the shareholders’ personal assets.

What rights do shareholders of a non-profit UG have?

The articles of association set out the obligations and rights of the shareholders. For example, the right to dismiss managing director and certain rights to information and inspection are contained in the statue.

What are the advantages of a gUG?

Low capital stock

gUGs require only a minimum share capital of €1.00 per shareholder.

Limited liability

The non-profit UG is only liable for damages with the company's capital and does not extend to the shareholders’ private assets.

Tax benefits

Non-profit companies like gUG or gGmbH are exempt from corporation tax and trade tax.

They are also authorised to issue donation receipts and benefit from reduced VAT if they meet certain conditions.

Professional management

A gUG can use its profits or donations to employ full-time professional management and thus can operate more effectively.

In contrast, regular associations (Verein) are run by members on a voluntary basis and may not operate as professionally.

What is a charitable corporate purpose?

To receive and maintain legal non-profit status, every gUG has to comply with to the requirements of the German laws for non-profit organisations (Gemeinnützigkeitsrecht, §52 Abgabenordnung):

  • Your company has to pursue at least one charitable, benevolent or religious corporate purpose.
  • The company's purpose must be exclusively altruistic as well as being transparent.
  • Business activities must be designed to fulfil your company's charitable purpose.
  • The articles of association of the company must state that its assets cannot be distributed if the company is dissolved or the charitable purpose is no longer pursued (the shareholders' share capital is exempt from this rule). Distribution of its assets is only possible if the shareholders themselves are non-profit.