Start a UG: Process, Costs & Business Address in Berlin

You can form a UG (limited liability) in Berlin with share capital starting at 1 euro. In practice, 1,000 to 2,500 euros are recommended for a solid foundation. Formation costs are around 400 to 800 euros when using the sample protocol. The Charlottenburg Local Court enters the UG into the commercial register, and you need a Berlin business address that can receive official service of process.

What you will learn in this article:

What a UG is and how it differs from the GmbH
What forming a UG in Berlin really costs
The process step by step
What you need for the notary appointment
The key disadvantages and what to watch out for

What is a UG (limited liability)?

The UG (limited liability) is not a separate legal form but a variant of the GmbH with simplified formation requirements. It was introduced in 2008 to give founders access to limited liability without high start-up capital. That is why it is often called a "mini GmbH".

The key point: as a shareholder you are not liable with your private assets, only with the company's assets. This protects you against business risks, debts, and lawsuits against the company.

In external dealings, the UG must always carry the full legal form suffix "UG (limited liability)". Abbreviating it to "UG" alone is not permitted.

UG vs. GmbH: The key differences

	UG (limited liability)	GmbH
Minimum capital	From 1 €	25,000 €
Reserve requirement	25 % of annual profit until 25,000 € is reached	No requirement
Contributions in kind	Not allowed, cash only	Allowed
Formation costs	From approx. 400 € (sample protocol)	Approx. 800 to 1,500 €
Online formation	Possible (since 2022)	Possible (since 2022)
External perception	Lower than GmbH with external partners	Established legal form with high trust
Conversion	Can become a GmbH once 25,000 € share capital is reached	Not necessary

What does forming a UG in Berlin cost?

The formation costs depend on whether you use the statutory sample protocol or need individual articles of association. The sample protocol is sufficient for single-person or two-person UGs with a simple structure.

Cost item	With sample protocol	With individual articles
Notary fees	approx. 100 to 200 €	400 to 800 €
Commercial register entry	approx. 150 €	approx. 150 to 300 €
Trade registration Berlin	26 €	26 €
Business address (recurring)	from 63 €/month	from 63 €/month
One-time formation costs	approx. 300 to 500 €	approx. 600 to 1,200 €

Excluding share capital and tax advisor fees. Business address: Virtual Office package required for commercial register entry.

Forming a UG in Berlin: Step by step

Check the company name

The name must be unique and distinctive. A preliminary check with the IHK Berlin avoids later problems with the commercial register entry.

Secure a business address

You need a Berlin address that can receive official service of process as your registered office. It must be in place before the notary appointment, because it is entered into the articles of association. A Virtual Office can handle this instantly.

Prepare articles of association or sample protocol

For a single-person UG or a simple two-person UG, the sample protocol is sufficient and is cheaper and faster. For a more complex structure, several shareholders, or special provisions, you need individual articles of association.

Open a business account and pay in the share capital

The share capital must be fully paid in cash before the commercial register filing. Contributions in kind are not permitted for the UG. You need the proof of payment for the notary.

Notary appointment: notarization

The notary notarizes the articles of association and files the application with the Charlottenburg Local Court. Since August 2022, the appointment is also possible via video conference.

Wait for the commercial register entry

After the entry at the Charlottenburg Local Court, the UG legally exists. In Berlin this typically takes 3 to 6 weeks. Only then may you act in legal transactions.

Trade registration and tax office

Trade registration at the Berlin district office (26 €) and the questionnaire for tax registration at the tax office. Your business address is used here as the official company address.

The key disadvantages of the UG: What you should know

Reserve requirement limits distributions

25 % of every annual surplus must be retained until the company's assets reach 25,000 euros. You can only distribute profits in full after that.

Lower external perception

Banks, suppliers, and potential investors are aware of the reserve requirement. This can make lending or business relationships harder, especially in the early phase.

No contributions in kind possible

The share capital must be paid in full in cash. Equipment, patents, or other tangible assets cannot be brought in as a capital contribution.

1 euro of share capital is not practical

The formation costs alone already amount to several hundred euros. Share capital that is too low quickly leads to over-indebtedness. At least 1,000 to 2,500 euros are recommended.

Registered office for your UG in Berlin

Service-of-process ready, commercial-register ready, active in 5 minutes — from 63 euros.

Teeberg: Your UG registered office in Berlin Prenzlauer Berg

Kollwitzstrasse 76, 10435 Berlin Prenzlauer Berg

Teeberg provides you with a Berlin business address that can receive official service of process and is explicitly approved for use as a UG registered office. Immediately after booking, you receive all the documents the notary needs for the notarization: domicile agreement, confirmation that the address can receive service of process, and permission for the commercial register entry.

Registered office confirmation for notary and commercial register, available immediately after booking
Confirmed for service of process, the Charlottenburg Local Court accepts the address
Official mail reported immediately — no missed deadlines
Active in 5 minutes, in good time before the notary appointment
No setup fee, cancellable monthly
4.9 / 5 stars on Google

"Professional advice and great service during the formation."

Aiko K., Teeberg customer

The right packages for your UG

Package	Includes	Price
Virtual Office ⭐	Official company address for commercial register & notary, daily mail scan, office space on demand	from 63 €/month
Mailing address	Business address, mail receipt, notification. For imprint & trade registration. No commercial register.	from 28 €/month
All Inclusive	Everything from Virtual Office + business phone, secretarial service, 4 hrs meeting room/month	from 239 €/month

All prices with annual payment. Bookable monthly from 35 €, 79 €, and 299 € respectively. No setup fee.

Frequently asked questions: Forming a UG in Berlin

What does forming a UG in Berlin cost?

With the sample protocol, the one-time formation costs are around 300 to 500 euros, excluding share capital and tax advisor. With individual articles of association, expect 600 to 1,200 euros. On top of that come the recurring costs for the registered office in the Virtual Office package from 63 euros per month.

What is the difference between a UG and a GmbH?

The UG is a variant of the GmbH with lower minimum capital (from 1 €) and a reserve requirement (25 % of annual profit). The GmbH requires 25,000 € of share capital but has no reserve requirement and appears more established externally. Both offer limited liability.

Can I form a UG online?

Yes, since August 2022 online formation via video conference with the notary is possible. You need an ID card with eID, a camera, and all documents in digital form. The address requirements are identical to an in-person formation.

Which address do I need to form a UG in Berlin?

You need a Berlin business address that can receive official service of process as your registered office. It must be entered in the articles of association and approved in writing by the provider for the commercial register entry. A Virtual Office meets this requirement if the provider explicitly confirms it. More on this: Forming a GmbH and UG with a Virtual Office

How long does forming a UG in Berlin take?

From preparation to the commercial register entry, it typically takes 4 to 8 weeks in Berlin. The bottleneck is usually the processing time at the Charlottenburg Local Court. You can use the business address from the first day after booking.

When should I form a GmbH instead of a UG?

A GmbH makes sense if you have sufficient start-up capital (25,000 €), want to appear professional externally, or have investors in mind. A UG makes sense if you want to start quickly and cheaply and are willing to build up the reserves. Many founders start with the UG and later convert it into a GmbH, or pool several companies into a holding structure. More on this: Forming a company without an office

Secure your UG registered office in Berlin

Incl. notary confirmation, immediately after booking. From 63 €/month.

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