Starting a business in Germany as a foreigner.
The full 2026 path.
Nine stages from decision to operational German company. Legal form, visa, formation, bank, tax, compliance. Realistic timelines, realistic numbers.
Non-resident founders face the same statutes as DE citizens, plus one extra layer: immigration. § 21 AufenthG or § 18b AufenthG sits in parallel with § 5 GmbHG and tax registration. Run these tracks in parallel, not sequentially, and the whole thing closes in 3 to 6 months.
Stage 1, pick your legal form
GmbH for standard commercial activity. UG if capital is painful. AG for capital markets or ESOP. Branch if parent entity carries the credit story. Holding-GmbH for multi-entity ring-fencing. See company formation pillar.
Stage 2, decide your visa route
Founder: § 21 AufenthG. Employee with degree: Blue Card § 18b (2). Other qualified paths: 5 pathways. Pick before you form the entity; the visa evidence sometimes references the planned structure.
Stage 3, notarial formation
Notarial deed under § 2 GmbHG. Can be signed in person or by apostilled PoA. Satzung scope: Musterprotokoll (if you qualify) or custom.
Stage 4-5, capital and HR filing
€12,500 minimum to a blocked Einzahlungskonto. Notary files to Amtsgericht. HRB entry typically 5 to 15 working days.
Stage 6-7, tax, VAT, UBO
Finanzamt Fragebogen → Steuernummer. BZSt USt-IdNr request. Transparenzregister UBO filing without undue delay.
Stage 8, bank account
Fintech first for speed (Qonto, Finom, Penta), incumbent (Commerzbank, Deutsche Bank) in parallel. 1-3 weeks fintech vs 4-12 weeks incumbent.
Stage 9, first 90 days
Monthly VAT Voranmeldung, DATEV bookkeeping setup, DSGVO baseline, Jahresabschluss preparation. Gewerbeanmeldung where applicable.
Common mistakes we prevent
Using a non-compliant PoA for Beurkundung. Opening a bank account before HR entry. Missing § 21 (3) pension-provision for applicants over 45. Forgetting Transparenzregister. Assuming VAT registration is optional when selling cross-border.
Frequently asked questions
Can a non-resident fully own a German company?
Yes. No residency requirement on shareholders or directors under § 6 GmbHG.
Do I need to travel to Germany for formation?
Not strictly. Apostilled PoA lets our notary sign the Beurkundung on your behalf.
Which German legal form is easiest for a foreigner?
GmbH for most. UG if capital is tight. Branch if you have an existing foreign entity.
Can I form a GmbH before I have my visa approved?
Yes, you can own the entity remotely. You cannot personally work in Germany for the entity until the visa is issued.
How long does the end-to-end journey take?
3 to 6 months if run in parallel (visa + entity + bank). 6 to 9 months if serial.
What visa do I need to live in Germany while running my new business?
§ 21 AufenthG self-employed for founders, § 18b Blue Card for employees meeting salary threshold, or Chancenkarte § 20a for job-seekers.
Do I need a German-resident director?
No statutory requirement. Practical for banking and tax substance, especially if the UBO is outside DE full-time.
What is the minimum money I need in the bank?
€12,500 for GmbH Stammkapital. Plus 6 to 12 months operating runway as a matter of prudence and visa feasibility.
Which city should I register in (Hebesatz matters)?
Berlin for tech, tax-efficient combined rate. Munich for deep-tech but highest Hebesatz. Düsseldorf for NRW industrial and Holding structures. Hamburg for shipping and trade.
When do I need to register for VAT?
Immediately if cross-border trade or if turnover will exceed the § 19 UStG small-business threshold (€25,000 / €100,000 2025 reform).
What is Transparenzregister and when do I file it?
UBO register under § 20 GwG. File without undue delay after HRB entry.
What is the first thing that goes wrong for most non-resident founders?
Bank account timing. Underestimated, not escalated early, drags the whole timeline.
Tell us what you need
Engineered from Berlin, Hamburg, Düsseldorf and Munich. One partner per office, English contract, response within one working day.