Found a GmbH/UG online and register with the tax office for tax purposes
The abbreviation GmbH stands for Gesellschaft mit beschränkter Haftung (limited liability company). The special feature of this type of company, and at the same time its greatest advantage, is the limited liability of the shareholders. They are not liable with their private assets, as liability for the company's debts is limited to the company's assets. The UG is a cost-effective variant of the GmbH, as one euro is sufficient as founding capital. It is also possible to set up a GmbH or UG online.
Every company is subject to tax
Tax registration is carried out by the responsible tax office. Before the company can start its chosen activity, the relevant tax registration questionnaire must be completed, as the tax identification number is mandatory for invoicing. The tax registration must be submitted to the relevant tax office within four weeks of setting up the company. According to § 138 of the Tax Ordinance, the company formation of a GmbH/UG is a reportable event.
Form for the online formation of a GmbH/UG
Entrepreneurs who wish to set up their GmbH online can find the complete catalog of forms from the Federal Ministry of Finance, including the questionnaire for tax registration, on the homepage of the Federal Ministry of Finance or the tax office. The tax office in whose district the GmbH/UG has its registered office is responsible.
Questionnaire for tax registration as an important prerequisite for setting up a company
At first glance, the questionnaire for the tax registration of corporations, which includes the GmbH/UG, appears complicated. Company founders should therefore take enough time to complete the questionnaire and read through all the questions carefully. In this way, queries or the return of the tax form by the tax office can be avoided. If additional information on the newly founded company is required, this should be enclosed with the questionnaire. Processing by the responsible tax office takes a few weeks, as a careful check is carried out.
A separate tax registration form consisting of nine pages with nine individual sections must be completed for corporations.
- Section 1: General information
- Section 2: Information on the shareholders
- Sections 3 to 5: Formation in cash or in kind, business split, additional information on the company
- Section 6: Determination of advance payments according to the expected profit
- Section 7: Registration and payment of wage tax
- Section 8: Registration and payment of VAT
- Section 9: Certificate of exemption
After a thorough examination and a positive decision, the company founders receive a letter from the tax office with the tax identification number. The GmbH/UG is now officially registered for tax purposes and authorized to issue invoices. At the same time, there is an obligation to pay VAT and wage tax.
219,00 EURO - processing in 24h
269,00 EURO - processing in 24h