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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or go straight to the Classic package
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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. An additional €999- service for individual articles of association and specialised legal advice accompanies this package.
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)

firma.de

checked

A dedicated consultant

checked

On demand telephone support

checked

Checklists and form pre-filling

checked

Contract and document templates

checked

Coordination and referrals

Leu Rechtsanwaltsgesellschaft mbH

checked

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.
498 €
/

one-time*

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

firma.de

checked

Direct line to the firma.de executive team

checked

Set up of financial accounting €100 (plus preparation of annual accounts for €1.249)

checked

Set up of bookkeeping services Starter

checked

A dedicated consultant

checked

On demand telephone support

checked

Checklists and form pre-filling

checked

Contract and document templates

checked

Coordination and referrals

Leu Rechtsanwaltsgesellschaft mbH

checked

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)

Net prices

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

gUG packages: Tailored solutions at fair prices

ClassicAll-In
firma.de
Direct line to the firma.de executive team
Set up of financial accounting €100 (plus preparation of annual accounts for €1.249)
Set up of bookkeeping services Starter
A dedicated consultant
On demand telephone support
Checklists and form pre-filling
Completion of the trade registration form (Gewerbeanmeldung)
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
Letterhead, legal disclosure and invoice templates
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)
An expert consultant to guide you through the process
Referral to a qualified tax adviser in your area
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.
OptionalOptional

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.
OptionalOptional
Other Services
Digital handbook for founders: Firma gründen (currently only available in German)OptionalOptional
359€ excluding tax498€ excluding tax
StartStart

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

  • 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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Customer Story

Xibit

"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

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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.

Want to learn more about gUG companies?

  • The gUG

    The non-profit legal form of the UG

  • Company Formation Master list

    All our articles about forming a company categorised.

  • Register a company in Germany

    A company formation checklist

  • Master list

    Accountancy

  • EÜR

    Everything you need to know about the Einnahmenüberschussrech-nung

  • Lohnsteuer

    Get to know all about wage tax in Germany

  • Jahresabschluss Checklist

    How to manage your end-of-year accounting

Highlights from our blog

  • Forming a GmbH (LLC)

    How to set up a GmbH in Germany

  • Forming a UG (LLC)

    How to set up a UG in Germany

  • Registering a company

    Company formation in Germany: A checklist

  • Opening a bank account

    Advice for founders w/o a German passport

  • Capital gains tax in Germany

    Definition, calculation, exemptions and more

  • Annual Finan- cial Statement

    What to know about the AFS in Germany

  • German payroll abbreviations

    All important payroll abbreviations explained

  • What is tax deductible?

    Tips for entrepreneurs and business owners

  • German company name

    Is your preferred name available and lawful?

  • Finding investors

    How to approach investors in Germany

  • Self-employed with a side job?

    This is how you navigate health insurance

  • Protect your company name

    How to register a trademark in Germany

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