Module 118 min2239 wordsFree — no account
Limited liability, share capital and incorporation
Dated official sources, and the contents this module links to · 1 section
Official sources
- GmbHG § 5 Share capital; business share — verified on September 22, 2026
- GmbHG § 7 Application for registration, subsections 2 and 3 — verified on September 22, 2026
- GmbHG § 13 Legal person; commercial company — verified on September 22, 2026
- GmbHG § 5a Entrepreneurial company, subsections 1 and 2 — verified on September 22, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Minimum share capital of the GmbH under § 5 (1) GmbHG — 25,000 €
gesetze-im-internet.de · 2026 rules - Minimum payment per business share before registration — 25 %
gesetze-im-internet.de · 2026 rules - Share of the minimum share capital that must be paid in overall — 50 %
gesetze-im-internet.de · 2026 rules - Reserve quota of the UG under § 5a (3) GmbHG — 25 %
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
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.