The Most Important Documents for a German Company
When incorporating a German company, you’ll receive a substantial number of documents, more so than in most other countries. It can often be challenging to gain an overview of these documents. That’s why we’ve written this blog article to help you better understand your company in Germany and streamline your business operations.
Handelsregisterauszug (Commercial Register Extract)
The most crucial document for a GmbH in Germany is the extract from the commercial register (Handelsregisterauszug). This document always reflects the current information about a company. Within Germany, it’s the document you’ll be asked for the most frequently. The Handelsregisterauszug contains the company name, business address, and information about those authorized to represent the company externally. Additionally, it includes the company’s HRB number, which serves as the official company number in Germany.
In the past, obtaining a current extract from the commercial register required payment. However, since August 1, 2022, extracts can be downloaded free of charge from handelsregister.de. Moreover, you can currently download other company-related documents from there, such as:
- AD: Current extract from the commercial register
- CD: Chronological excerpt from the commercial register containing all changes to a company
- DK: Any document filed by a notary public to the court. Additionally, you can also view and download the certificate of incorporation and any amendments to the articles of association free of charge.
If you need to use the commercial register extract of your company abroad—for instance, to establish a subsidiary or branch, or to open a bank account in a foreign country—an Apostille on the commercial register extract is often required. We are ready to assist you with obtaining an Apostille if necessary.
Certificate of Incorporation
The notarial deeds are only important for incorporation and matters abroad. In Germany, they hold less significance because they don’t determine whether the decisions made within them are still active or have been executed in the commercial register.
For example, the Certificate of Incorporation (in German: Gründungsurkunde or Musterprotokoll) or any notarial amendment to the articles of association may change over time.
In certain cases, an Apostille may also be required for these documents. If necessary, please don’t hesitate to contact us.
Gesellschafterliste (Shareholder List)
Not every company has a list of shareholders (in German: Gesellschafterliste). If a company was founded using the model protocol, the information about the shareholders is contained in the certificate of incorporation. However, in the case of normal GmbH articles of association, there is an additional list that includes the shareholders. This list can also be downloaded from handelsregister.de.
Tax and VAT Number
During the incorporation process, you will receive two letters containing the tax numbers for your German company.
The tax number assigned by the regional tax office may change over time—for instance, if the company changes its name, registered office, or place of management. Therefore, tax numbers with the 1 or 2 “/” in the middle are less significant and are generally used for communication with the tax office.
Externally, the VAT identification number (in German: Umsatzsteuer-Identifikationsnummer or USt.-Id.) plays a more significant role. This tax number starts with “DE” for Germany and does not change. Companies primarily need it for conducting business with companies outside of Germany. The VAT number is obtained from the “Bundeszentralamt für Steuern” regardless of where your company’s registered office is located.
EORI number in Germany
Companies with import and/or export activity needs furthermore an EORI number. More about it and how you can get this number, you can read here: How to get an EORI number in Germany. Incidentally, applying for an EORI number is included free of charge in our start-up packages.
Additional Documents Available upon Request:
In certain cases, authorities may require proof that a company fulfills its payment obligations for permission procedures or for business partners. This proof can be provided in various ways.
The following list provides an overview of these documents, which must be requested each time (sometimes at a cost). These documents typically have a limited lifespan:
- Extract from the Central Business Register (Gewerbezentralregisterauszug): Provides information regarding whether any insolvency proceedings have been initiated against a company or individual.
- Certificate from the tax office: A letter confirming that the company has no outstanding public debts and is up to date with tax payments.
- Confirmation from health insurance funds and employers’ liability insurance associations (Berufsgenossenschaft): In certain cases.
We hope that this article has provided you with valuable information to better understand the essential documents for your German company. If you have any further questions or need assistance, please feel free to reach out to us.