Company founders (start-ups) often decide either to set up a sole proprietorship or to set up a limited liability company (GmbH). When choosing the right legal form for a company business issues, trade law, professional regulations, financing, the clientele, the risks associated with business activity and the associated liabilities, the taxation of both the results generated and the results obtained, questions of social security law, the transfer from private assets to future business assets and the current or future desired group of shareholders play a crucial role. In individual cases, the conclusion of service, rental and lease agreements in the family circle with the GmbH to be set up is important.
Since 1.1.2018, a simplified (digital) formation without a notarial act or notarial certification is possible if a GmbH is set up by a natural person who is also the sole shareholder. The articles of association replace the declaration of establishment of the company. However, the following additional requirements are mandatory.
