Foundation of a limited company in England
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GENERAL INFORMATION ON ESTABLISHING A LIMITED IN ENGLAND
According to English law, the Limited is initially a corporation (such as a German GmbH or stock corporation). In this respect, it is a legal person with its own legal personality and can therefore be the bearer of rights and obligations.
Since Brexit, things have been different in the German legal area. According to the "seat theory" prevailing here, foreign companies without an actual administrative seat (permanent establishment) in the country of residence are not recognized as having legal capacity. Instead, your legal acts are assigned to the shareholders behind them.
Of course, it can still make sense as a German to set up an English limited company in Germany. In addition to the tax advantages mentioned above, the English Limited is legally recognized in many countries, even if its administrative headquarters are outside Great Britain, and enjoys a worldwide reputation.