| Form |
Number of partners/ shareholders |
Minimum and/or maximum capital |
Liability |
Registration fee |
Release of financial documents |
|
Gesellschaft put beschrankter Haftung (GmbH) is a Private Limited Company.
|
Minimum 2 partners.
nb: 1 member for a sole proprietorship GmbH.
|
Minimum 35,000€. 50% totally subscribed and released at the creation.
|
Partners' liability is limited to the amount contributed.
|
0.55% of the capital plus about 70€
|
No
|
|
Aktiengesellschaft (AG) is a Public Limited Company.
|
Minimum 2 shareholders
|
Minimum 35,000€. 25% totally subscribed and released at the creation.
|
Partners' liability is limited to the amount contributed.
|
10 to 15% of the capital.
|
Yes
|
|
Offene Handelsgesellschaft (OHG) is a general partnership.
|
Minimum 2 partners.
|
No minimum capital.
|
Partners' liability is joint and several for social debts.
|
Lower expenses as compared to the GesmbH
|
No
|
|
Kommanditgesellschaft (KG) is a limited partnership
|
Two types of partners: active partners and sleeping partners.
|
No minimum capital.
|
Liability of active partners is unlimited. Liability of sleeping partners is limited to the amount contributed.
|
Lower expenses compared with the GesmbH
|
No
|
