Forming a UG in Berlin with as little as €1 in share capital: Costs, Process, Notary Requirements, and Registered Office. Step-by-Step Guide 2026.
.png)
You can incorporate a UG (limited liability company) in Berlin with as little as 1 euro in share capital. In practice, however, we recommend 1,000 to 2,500 euros to ensure a solid foundation. Incorporation costs range from approximately 400 to 800 euros, including a sample minutes document. The Charlottenburg Local Court will enter the UG in the Commercial Register; you will need a Berlin business address that can be used for service of process.
What you'll learn in this article:
The UG (limited liability) is not a separate legal form, but rather a variant of the GmbH with simplified formation requirements. It was introduced in 2008 to enable founders to benefit from limited liability without requiring a large amount of start-up capital. For this reason, it is often referred to as a "mini-GmbH."
The bottom line: As a partner, you are not personally liable with your private assets, but only with the company’s assets. This protects you from business risks, debts, and lawsuits against the company.
In dealings with third parties, the UG must always use the full legal designation "UG (limited liability)". The abbreviation "UG" alone is not permitted.
| LLC (limited liability) | LLC | |
|---|---|---|
| Minimum capital | Starting at €1 | 25.000 € |
| Reserve requirement | 25% of annual profit up to €25,000 | Not required |
| Contributions in kind | Not allowed; cash deposits only | Allowed |
| Start-up costs | Starting at approx. €400 (sample minutes) | Approx. €800 to €1,500 |
| Online Business Registration | Available (since 2022) | Available (since 2022) |
| Public image | Lower than that of a GmbH for external partners | A well-established legal structure that inspires confidence |
| Conversion | Can be converted into a limited liability company (GmbH) once the share capital reaches €25,000 | Not necessary |
The startup costs depend on whether you use the standard model articles of association or need custom articles of association. The standard model articles of association are sufficient for single- or two-person UGs with a simple structure.
| Cost item | With a sample protocol | With its own bylaws |
|---|---|---|
| Notary fees | approx. €100 to €200 | €400 to €800 |
| Registration in the Commercial Register | approx. €150 | approx. €150 to €300 |
| Business Registration in Berlin | 26 € | 26 € |
| Business address (current) | Starting at €28/month | Starting at €28/month |
| One-time startup costs | approx. €300 to €500 | approx. €600 to €1,200 |
Excluding share capital and tax advisor fees. The share capital remains with the UG.
Check company names
The name must be unique and distinctive. A preliminary review by the Berlin Chamber of Commerce and Industry (IHK) helps avoid problems later on when registering the business in the commercial register.
Verify business address
You need a valid Berlin address to serve as your company's registered office. This must be finalized before the notary appointment, as it will be included in the articles of incorporation. A virtual office can handle this right away.
Prepare Articles of Incorporation or a Sample Minutes
For a single-member LLC or a simple two-member LLC, the model articles of association are sufficient, as they are more cost-effective and quicker to prepare. For more complex structures, multiple members, or special provisions, you will need custom articles of association.
Open a business account and deposit the initial capital
The share capital must be paid in full in cash before the company is registered with the commercial register. Contributions in kind are not permitted for a UG. You will need to provide proof of payment to the notary.
Notary appointment: Notarization
The notary certifies the articles of association and files the application with the Charlottenburg Local Court. Since August 2022, this appointment can also be conducted via videoconference.
Wait for the entry in the commercial register
Once the UG has been registered with the Charlottenburg Local Court, it is legally established. In Berlin, this typically takes 3 to 6 weeks. Only then may you conduct business.
Business Registration and the Tax Office
Business registration with the Berlin District Office (€26) and a questionnaire for tax registration with the tax office. Your business address will be listed as the official company address.
Mandatory reserves are holding back dividend payments
25% of each year’s net income must be retained until the company’s equity reaches 25,000 euros. You can only distribute the full amount of profits after that.
Less visibility
Banks, suppliers, and potential investors are aware of the reserve requirement. This can make it difficult to secure loans or establish business relationships, especially in the early stages.
Contributions in kind are not permitted
The share capital must be paid in full in cash. Equipment, patents, or other tangible assets cannot be contributed as capital.
A share capital of 1 euro is not practical
The start-up costs alone amount to several hundred euros. Insufficient share capital can quickly lead to excessive debt. A minimum of 1,000 to 2,500 euros is recommended.
Registered office for your UG in Berlin
Can be used for online transactions, eligible for commercial registration, active in 5 minutes — starting at 28 euros.
76 Kollwitzstraße, 10435 Berlin Prenzlauer Berg
Teeberg provides you with a Berlin business address that is legally valid for service of process and has been explicitly approved for use as the registered office of a UG (limited liability company). Immediately after booking, you will receive all the documents the notary needs for the notarization: a domicile agreement, confirmation of legal validity for service of process, and permission for entry in the commercial register.
"Professional advice and excellent service when starting a business."
Aiko K., Teeberg customer
| Package | Contains | Price |
|---|---|---|
| Postal address | Confirmation of business address, mail receipt, notification | Starting at €28/month |
| Virtual Office | All of the above + Postscan, digital forwarding | Starting at €63/month |
| All-Inclusive | All of the above + business phone, secretarial services | Starting at €239/month |
All prices are for annual payment. Monthly plans start at €35, €79, and €299. No setup fee.
How much does it cost to form a UG in Berlin?
Using the sample articles of incorporation, the one-time startup costs are around 300 to 500 euros, excluding share capital and a tax advisor. If you opt for custom articles of incorporation, expect to pay between 600 and 1,200 euros. In addition, there are ongoing costs for a business address starting at 28 euros per month.
What is the difference between a UG and a GmbH?
The UG is a type of GmbH with a lower minimum capital requirement (starting at €1) and a requirement to set aside reserves (25% of annual profits). The GmbH requires €25,000 in share capital but has no reserve requirement and appears more established to the outside world. Both offer limited liability.
Can I form a UG online?
Yes, since August 2022, it has been possible to incorporate a business online via video conference with a notary. You’ll need an ID with eID, a camera, and all documents in digital form. The address requirements are the same as for in-person incorporation.
What address do I need to form a UG in Berlin?
You need a valid business address in Berlin to serve as your company’s registered office. It must be listed in the articles of association and approved in writing by the provider for entry in the commercial register. A virtual office meets this requirement if the provider explicitly confirms it. Learn more: Forming a GmbH or UG with a virtual office
How long does it take to form a UG in Berlin?
In Berlin, the process typically takes 4 to 8 weeks from preparation to entry in the commercial register. The main bottleneck is usually the processing time at the Charlottenburg Local Court. You can use the business address starting the day after you book.
When should I choose to form a GmbH instead of a UG?
A GmbH makes sense if you have sufficient startup capital (€25,000), want to project a professional image, or are looking to attract investors. An UG is a good choice if you want to get started quickly and inexpensively and are willing to build up your reserves. Many founders start with an UG and later convert it into a GmbH.
Secure your UG company headquarters in Berlin
Includes notary certification, provided immediately after booking. Starting at €28/month.
Set up my company headquarters →No setup fee · Cancel anytime · Ready to use right away
We will clarify all your questions in a 15-minute phone call and guide you through the steps to the Virtual Office together
