Notary fees and tax for setting up a GmbH in Germany

Contents

• Intro
• Cost breakdown
  • Custom articles
  • Standard articles
• How notary costs are calculated
• Variable costs
• Other expenses
• Cost savings
• Conclusion

Why do you need a notary to form a GmbH?

Visiting the notary is mandatory to set up any limited liability company in Germany. This applies to the legal forms UG, GmbH and AG. The notary serves as a link between the commercial register 💬Handelsregister, and merchants and corporations. Read what to expect during a typical a notary appointment.

What fees can a notary charge to incorporate a company?

Notary fees are not arbitrary. In Germany, the costs are regulated by the Court and Notary Fees Act 💬GNotKG.

The factors determining the fees and multiplicators are

• number of shareholders 💬Gesellschafter and managing directors 💬Geschäftsführer
• object value 💬Gegenstandswert
• use of standard articles 💬Musterprotokoll or customised articles

The fee directory in the GNotKG regulates which fee rates are applied.

The following cost breakdown assumes the appointment of only one managing director. Additional managing directors or a greater object value can influence the multipliers and fixed costs that form the basis of these fees.

Notary costs using custom articles of association

Cost summary using custom articles

After the notarisation, there are still further administrative costs for the founders. Here is a summary of the average costs:

Notary costs using standard articles

Cost summary using standard articles

After the notarisation, there are still further administrative costs for the founders. Here is a summary of the average costs:

Sources: IHK Berlin, firma.de statistics derived from notary invoices (as of 2025)

*All figures are average prices and may vary from case to case. They are based on a Gerichts- und Notarkostengesetz fee chart as well as our own calculations from notary invoices from across Germany. 

¹ Average sum of both fixed costs (notarising the founding documents and the commercial register application)
² Average value, billed per page
³ Average value, each municipality sets the fee for a business registration independently

How notary costs are calculated

There are basic fees and multipliers for almost all cost items that are determined by the number of shareholders and the object value.

The object value of a GmbH is based on the amount of its share capital. The statutory minimum is €30,000 and the maximum is €10 million. The number of founders on your team also affects the fee, because notaries apply multipliers to reflect additional time and effort.

Example: Assume that the object value of your GmbH is €30,000. For the notarisation of your standard articles the notary charges a basic fee of €115 for a solo founder. If there is founding team, the notary will apply a multiplier for additional time and effort. In this case the multiplier is 2, resulting in a €230 fee for the same service.

There are less common factors that will directly affect the fees, e.g. bilingual certifications. Learn how to set up a GmbH in our detailed guide.

📌 As a rule of thumb: the higher the share capital and the more founders involved, the higher the notary fees.
 

Which cost items vary when setting up a GmbH?

Contributions in kind

If you want to contribute assets rather than cash to the share capital, your notary need a report that lists the assets, their composition, age, value and the valuation method. The report must be signed by all shareholders.

Appointment of the managing director

Again, if you opt for customised articles, this is an additional cost item.

Other expenses

This covers costs for postage, telephone calls, stationery, printouts, copies, scans fax plus VAT. The amount that the notary will charge you for the additional expenses is not fixed. Usually, a flat rate covers all communication costs.

📌 The Federal Bundesnotarkammer offers a free, downloadable cost calculator so you can get a rough idea.

How to save on notary costs

Using standard articles can save you several hundred euros. A standard contract does, however, restrict your business structure. The costs you’ll save are only worth it if you are not planning to replace the standard articles with customised ones in the intermediate future. If that is your plan, the costs of preparing and notarising the new contract will offset the money saved by forming the company with a standard version.

📌 Only make this decision after weighing up all the pros and cons. Start with our guide here.

If you set up a GmbH with customised articles, you will need a list of shareholders. You can save on notary costs, if you prepare it yourself in time for the notary appointment.