The most frequently used commercial company in Germany is the GbR (society of civil right), whereby the GbR entrepreneur clings with its whole private possession. Germany is required the only country in the world that of a craftsman a master's certificate (school, examination by the industry and Chamber of Commerce (IHK) additional costs between € 7,650, - and € 10,200, -), if this wants to make itself independent. As alternative to the "one man company" (GbR) particularly the limited company in such a way specified offers itself (GmbH) for manufacturing ones, in addition, for self-employed persons.

All German finance companies are obligated to pay over their world-wide income, taxes. Apart from the corporation tax, at present 30%, must be exhausted the trade tax (depending upon rate of assessment of the municipalities between 15 and 20% of the profit). With a trade tax set of 15% the entire tax burden of a GmbH in the case of the payment about 42%, in the case the profit accumulating capital about 55% amounts to. In addition the solidarity tax comes at height of 7,5% and the church tax (7.5% of the income tax which can be paid). Germany has double taxation agreements "with many countries in the world". If one wants to avoid a double taxation, one needs specialists, who exhaust the complicated clearing system.

One announces, pays a GbR (society of civil right) at the responsible office for trade a handling charge and can with its enterprise become active. The disadvantage is the personal adhesion with its whole private possession, as well as the high tax deliveries. The establishment of a GmbH is subject to strict regulations. So be shown the activity of the enterprise must be recognizable by the name of a GmbH of the owners, or. Furthermore company headquarters with firm address must exist. An opening balance must be present, which is examined by the commercial court and the IHK. Initial capital amounts to at least € 25,000, -, about which € 12,500, - at cash to be deposited must. The establishment of a GmbH will prepared by the notary and approved by the commercial court and must in the federal legal gazette be published.

	Is a strong economy and is politically stable
	A full member is in the European community
	An excellent infrastructure possesses
	Has internationally distinguished connections, as an export world champion
	With the establishment of a GmbH, the personal adhesion is limited

The formationsfee for a GmbH (inclusive notary costs, consultation, handling charges, entry in the trade register, opening balance, public proclamation), depends on the individual analysis on client needs and the fast conversion with innovative, individually cut firm construction. The establishment of GmbH` s and finance companies in Germany, is very cost-intensive because of the prescribed high initial capital. The establishment duration amounts to at least 6 to 8 weeks. There is the possibility existing GmbH`s or other finance companies to take over however.