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By Simone Janson (More) • Last updated on October 23.03.2010, XNUMX • First published on 23.03.2010/XNUMX/XNUMX • So far 7395 readers, 1349 social media shares Likes & Reviews (5 / 5) • Read & write comments
The GmbH is the most common legal form within corporations. It promises business partners a high level of legal certainty and enjoys a correspondingly high level Trust. However, the effort involved in Foundation also correspondingly high.
A GmbH is probably the most common form of legal form in Germany - and it has it all. So here are 13 tips at a glance:
The UG limited liability, popularly also called mini-GmbH or 1-Euro-GmbH, is a variant of the GmbH, which mainly founders of smaller Companys to make life easier. She became 1. November 2008 launched and is not its own legal form, but merely a variant of the normal GmbH.
The big difference is that the UG can initially be established with limited liability capital - with a minimum of one euro. Many pet owners choose but amounts to about 1000 Euro.
In contrast to the GmbH, however, no contributions in kind are permitted with the UG, rather you have to pay in the share capital immediately and in full as a cash contribution. The disadvantage of such a small share capital lies on the Hand: The lower that Capital, the lower the creditworthiness of the company.
If the shareholders can raise 25.000 euros or 12.500 euros (half of the statutory minimum share capital), it is generally better not to set up a limited liability company but a “normal” GmbH.
As a compensation for the small tribe contribution, you must not distribute profits completely, but must accumulate at least 25 per cent of the annual surplus as a reserve. If the accumulated reserve together with the original share capital reaches the sum of 25.000 Euro, you can (but need not!) Convert UG to a normal limited liability company.
However, this does not happen automatically, rather the shareholders have to pass a capital increase resolution and change the company name to GmbH. For the capital increase, however, an auditor must confirm the audit of the balance sheet, which can result in significant Costs develop. All other regulations correspond to those of the normal GmbH!
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Simone Janson is publisher, Consultant and one of the 10 most important German bloggers Blogger Relevance Index. She is also head of the Institute's job pictures Yourweb, with which she donates money for sustainable projects. According to ZEIT owns her trademarked blog Best of HR – Berufebilder.de® to the most important blogs for careers, professions and the world of work. More about her im Career. All texts by Simone Janson.
Thanks for the great contribution about the different legal forms. I have always asked myself what to consider when starting a business. I didn't know that there was also a simpler version of the GmbH. Thanks!
Hello Karin, thank you for your comment!
Gruendersite-News: Legal form in brief: What needs to be considered at a GmbH?
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