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Legal Forms of Companies

Gesellschaft mit beschrankter Haftung (GmbH): limited liability company

Number of partners: No minimum: one or more partners.
Capital (max/min): EUR 25,000 minimum with at least half fully paid up at the creation of the company.
Shareholders and liability: Liability is limited to the amount of capital contributed by all shareholders.

Aktiengesellschaft (AG): public limited company

Number of partners: No minimum: one or more partners.
Capital (max/min): EUR 50,000 minimum with at least one quarter fully paid up at the creation of the company.
Shareholders and liability: Liability is limited to the amount of capital contributed by all shareholders.

Offene Handelsgesellschaft (OHG): general partnership

Number of partners: Minimum: two; no maximum.
Capital (max/min): No minimum capital.
Shareholders and liability: Liability is joint and indefinite on the obligations and debts of the company.

Kommanditgesellschat (KG): limited joint-stock partnership

Number of partners: Minimum: two; no maximum. There are two types of partners: active partners and silent partners.
Capital (max/min): EUR 50,000.
Shareholders and liability: The liability of active partners is personal and indefinite. The liability of silent partners is limited to the amount of capital contributed.

Business Setup Procedures

Source: Doing Business - Latest available data.