Founding a German cooperative (eG)
A registered cooperative promotes its members instead of paying a return on capital: three founders are enough and no minimum capital is required, but there is no registration without an auditing association. The first module covers the statutes, the business share, the payment of at least one tenth and the duty to make additional contributions up to the liability sum. The second covers the management and supervisory boards with the relief for up to 20 members, the general meeting, the mandatory audit, annual above a balance sheet total of 2 million euros, and the cooperative refund under § 22 KStG.
Intermediate2 modules45 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- recognise the member-promotion purpose of § 1 GenG and tell it apart from pure profit-seeking
- list the minimum number of founders and the mandatory content of the statutes under §§ 6 to 8 GenG
- explain the role of the auditing association as early as registration in the cooperative register
- distinguish the business share, the payment, the credit balance and the liability sum
- work out the duty to make additional contributions in insolvency and know how the statutes cap or exclude it
- apply the statutory composition of the management and supervisory boards and the relief for up to 20 members
- know the voting rights, majorities, deadlines and the threshold for a delegates' meeting
- explain why every eG must belong to an auditing association and what happens if it leaves
- determine the audit frequency from the balance sheet total and place the simplified audit of a micro cooperative
- calculate the cooperative refund under § 22 KStG and delimit the exemption for housing cooperatives
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountFounding an eG: member promotion, statutes, shares and liabilityWhat you will be able to do
- recognise the member-promotion purpose of § 1 GenG and tell it apart from pure profit-seeking
- list the minimum number of founders and the mandatory content of the statutes under §§ 6 to 8 GenG
- explain the role of the auditing association as early as registration in the cooperative register
- distinguish the business share, the payment, the credit balance and the liability sum
- work out the duty to make additional contributions in insolvency and know how the statutes cap or exclude it
- Module 222 minIncluded in the full courseManagement board, general meeting, auditing association and taxWhat you will be able to do
- apply the statutory composition of the management and supervisory boards and the relief for up to 20 members
- know the voting rights, majorities, deadlines and the threshold for a delegates' meeting
- explain why every eG must belong to an auditing association and what happens if it leaves
- determine the audit frequency from the balance sheet total and place the simplified audit of a micro cooperative
- calculate the cooperative refund under § 22 KStG and delimit the exemption for housing cooperatives
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (7)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (7)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.