UG foundation package


  • Telephone expert hotline
  • Check company name
  • Creation of a model constitution
  • Preparation of the notary appointment in your area
  • HR registration by notary *
  • Preparation of the business registration
  • Model contract for managing directors
  • Preparation of an opening balance sheet by a tax advisor *
  • Delivery time: 1-3 working days

All services marked with * are provided by a notary or tax advisor. The notary fees and the costs for the services of the tax advisor will be charged additionally according to the fee schedule. ** Angelus Managementberatungs und Service KG does not provide any legal advice itself. or tax advice. We work together with lawyers and tax advisors in these areas.


The entrepreneurial company (limited liability) is a variant of the GmbH that can be founded with very little share capital. There are basically all obligations (preparation of the balance sheet, formal requirements, etc.) as with the GmbH, the UG (limited liability) is founded by at least one partner. The share capital is at least one euro. The minimum share capital at the entrepreneurial company must be raised in full in cash before registering with the commercial register. Contributions in kind are excluded. Profits may not be distributed in full. 25 percent of the profit must flow into a statutory reserve until the minimum share capital of 25,000 euros has been raised. There is no time limit for this. If the company is not making a profit, it does not have to put anything in the legal reserve. However, the obligation to save must not be circumvented by covertly distributing profits, for example through excessive executive remuneration. If the company increases its share capital to at least 25,000 euros, the restrictions no longer apply. The company is free to change its name to a "normal" GmbH or to retain the designation as an entrepreneurial company (limited liability). In principle, however, the same liability regulations of the GmbH Act apply as for a normal GmbH.