Our gUG packages: Tailored solutions for your formation
Classic
Includes personal telephone consultation and all services for setting up a gUG. An additional €999- service for individual articles of association and specialised legal advice accompanies this package.
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)
firma.de
A dedicated consultant
On demand telephone support
Checklists and form pre-filling
Contract and document templates
Coordination and referrals
Leu Rechtsanwaltsgesellschaft mbH
Drafting of the articles of association and legal consultation (plus €999)
ETL IP Patent- und Rechtsanwaltsgesellschaft mbH
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.
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.
Other Services
Digital handbook for founders: Firma gründen (currently only available in German)
All-In
Classic package plus bookkeeping and annual accounts. An additional €999- service for individual articles of association and specialised legal advice accompanies this package.
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 gUG formation with us
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.
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.
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
You authorise firma.de to set up your company.
You receive expert advice from our consultants.
We arrange your company name check with the the Chamber of Commerce and Industry (IHK).
We arrange and schedule your notary appointment in your city of choice.
We coordinate your notary appointment in your city of choice.
After your notary appointment, we arrange the opening of your company bank account.
Immediately after your commercial register (Handelsregister) registration, we prepare your trade registration (Gewerbeanmeldung) and tax office questionnaire (Finanzamtfragebogen).
We refer you to a qualified tax adviser for an opening balance sheet consultation.
"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
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.