one-time*
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
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
Digital handbook for founders: Firma gründen (currently only available in German)
Individual GbR articles of association from a lawyer optionally selectable in the shopping cart**
Protect your brand, company name and logo in Germany
Protect your company’s most valuable asset with an EU trademark
one-time*
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
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
Digital handbook for founders: Firma gründen (currently only available in German)
Individual GbR articles of association from a lawyer optionally selectable in the shopping cart**
Protect your brand, company name and logo in Germany
Protect your company’s most valuable asset with an EU trademark
Net prices
| Classic | All-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 | ||||
| Digital handbook for founders: Firma gründen (currently only available in German) | Optional | Optional | ||
| 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 | Optional | Optional | ||
| 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. | Optional | Optional | ||
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. | Optional | Optional | ||
| 399€ excluding tax | 487€ excluding tax | |||
| Start | Start |
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.
No minimum capital required
There is no minimum share capital required to set up a GbR. Make entrepreneurial decisions quickly and independently.
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.
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.
"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." Xibit
See all customer stories
The German term Gesellschaft bürgerlichen Rechts (GbR) translates to "Civil Law Partnership".
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.
As a GbR can't be entered in the commercial register (Handelsregister), there's no obligation to publish their annual accounts (annual financial statement).
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.
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.
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).
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:
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.
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).
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.
Pros:
Cons:
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
Founders!
