The HRB number is not the finish: trade registration, the tax questionnaire, the transparency register, IHK — and employer registrations when hiring.
✓ Verified: 18/07/2026
WHAT TO DO
Gewerbeamt / Ordnungsamt
Municipal authorityThe Gewerbeamt sits at your municipal administration. Enter your postcode and we will show yours.
Day-to-day bookkeeping can run in software — sevDesk↗ and Lexware Office↗ handle double-entry accounting and hand the data straight to your accountant. It does not replace the annual accounts or the Bundesanzeiger filing: for a GmbH those are signed off by a Steuerberater, so the €1,500–3,000 a year stays in the budget.
Trade registration, tax questionnaire, funds — the steps coincide.
I engaged the accountant from month one, not once revenue flows: a GmbH files accounts and publishes even with zero transactions. Silence in the Bundesanzeiger costs more than a year of accounting.
Separate the money strictly from day one: the company card only for the company. Private purchases from the GmbH account are the classic that shatters the liability shield in a dispute.
No, but it pays off: salary is a company expense and your pension record. Keep it market-level — too low or too high attracts the tax office over hidden profit distribution.
Every GmbH: beneficial owners must be entered right after founding. The entry is online and cheap — forgetting it costs four figures up.
About 30 percent: 15 percent corporate tax plus the solidarity surcharge plus trade tax (depending on the municipal rate). A market-level director salary lowers taxable profit — balance salary vs dividend with your tax advisor.
Formally yes — practically, double-entry, balance sheets and disclosure make DIY dearer than an advisor. Budget at least €1,500–3,000/year.