Company Law

German company law offers a suitable legal structure for every type of business. As a rule, German company law distinguishes between partnerships and corporations limited by shares. As an entrepreneur, you can select the most suitable legal form, depending on the object of the company, the intended role of your shareholders, the flexibility required for the structuring of the articles of association and, to a certain extent, tax-related criteria.

The most important corporate forms under German law are the private limited company (Gesellschaft mit beschränkter Haftung, „GmbH“) and the public limited company (Aktiengesellschaft, „AG“). The GmbH is specifically designed to meet the requirements of small and medium-sized enterprises. The shareholders are largely free in their choice of articles of association, so that a customised solution can be designed, tailor-made to meet the individual needs and requirements. The articles of association do not need to set out every single detail, as the Private Limited Companies Act contains catch-all provisions. For further information, click Pdf at the right.