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Germany is a federal republic of 16 states in which company, tax, employment and foreign trade law are set mainly at federal level, while trade tax rates are set by each municipality. Most foreign investors use a GmbH, which needs EUR 25,000 share capital and notarised articles, or a branch registered at the local register court. Corporate income tax is 15 percent plus a 5.5 percent solidarity surcharge on that tax, with municipal trade tax on top; the corporate rate is legislated to fall step by step to 10 percent from 2032. Domestic B2B invoices are moving to structured e-invoices, with all transitional relief for issuers ending after 2027.
Full guide · Source-checked research99% of statements checked against a source109 checked against an official source1 checked against a secondary sourceChecked 2026-10-18Not yet professionally reviewed
Overview
The essentials at a glance
German commercial law is codified civil law. The key statutes for an incoming business are the Limited Liability Companies Act (GmbHG), the Commercial Code (HGB), the Civil Code (BGB), the Fiscal Code (AO), the Anti-Money Laundering Act (GwG) and the Foreign Trade and Payments Ordinance (AWV). Companies come into existence by entry in the commercial register kept by local register courts, and notaries play a central role in formation and register filings.
Tax is split between levels of government. Corporate income tax, the solidarity surcharge and VAT are federal taxes, while trade tax is set and collected by municipalities using their own multiplier, so the location of a business affects its total tax rate. Germany has implemented the OECD Pillar Two minimum tax for large groups and is phasing in mandatory structured e-invoicing between domestic businesses.
Employee participation is a defining feature of the German workplace. Works councils can be elected in small establishments and have strong consultation rights, including on every dismissal, and larger companies must give employees seats on the supervisory board. Statutory minimum wages are set by ordinance and are rising in 2026 and 2027.
As an EU member state, Germany applies EU law on customs, product rules and many financial services matters, supplemented by national rules such as the AWV, which governs export authorisations, investment screening of non-EU acquirers and reporting of cross-border payments.
Key facts
Corporate income tax
15% (to 2027), falling to 10% from 2032
Solidarity surcharge
5.5% of corporate income tax
Trade tax
3.5% base x municipal multiplier (2025 average 410%)
VAT
19% standard, 7% reduced
GmbH minimum capital
EUR 25,000
Minimum wage
EUR 13.90 per hour (2026)
Works council threshold
5 permanent eligible employees
Deposit guarantee
EUR 100,000
Entry, investment and company formation
15 statements, checked against sources
Foreign investors usually choose a GmbH, its low-capital variant the UG (haftungsbeschränkt), or a registered branch of the foreign company. A GmbH needs EUR 25,000 share capital and notarised articles, and comes into existence only on entry in the commercial register. Every German company must report its beneficial owners to the Transparency Register, and acquisitions by non-EU investors can be reviewed, with mandatory notification for listed sensitive sectors.
How it works, step by step
Agree the articles of association and have them notarised, in person or by video communication12German notary
Pay in the cash contributions (at least a quarter of each share and EUR 12,500 in total for a GmbH; the full amount for a UG)345Founders and bank
Notary files the registration application electronically with the register court6Notary; local register court (Registergericht)
Entry in the commercial register; the GmbH comes into existence6Register court
Notify the start of business to the competent local authority (Gewerbeanzeige)7Local trade office
Report beneficial owners to the Transparency Register8Transparency Register (registry authority)
No timings or fees are shown unless an official source states them.
Documents usually needed
Notarised articles of association (or the statutory model protocol)
Shareholder list with names, dates of birth, places of residence, nominal amounts and share numbers
Managing directors' declaration that no disqualification applies
Declaration that contributions have been paid and are at the managing directors' free disposal
For a branch: certified extract from the foreign register with certified German translation and apostille or legalisation
Beneficial ownership details covering the full ownership chain
Common mistakes
Assuming that entry in the commercial register also satisfies the Transparency Register duty; an active electronic report of beneficial owners is required.
Choosing a UG for a long-term operating subsidiary without planning for the compulsory profit reserve.
Signing the acquisition of a company in a listed sensitive sector without notifying the economics ministry promptly after signing.
Submitting foreign corporate documents for a branch without certified German translations or an apostille, which delays registration.
Starting to trade before notifying the local trade office.
Still to be confirmed · 5
Notary, register court and Transparency Register fees and typical registration times were not stated in the official sources reviewed.
Whether managing directors must be resident in Germany or hold a particular residence status was not confirmed on an official page.
Branch filing formalities rely on chamber guidance dated January 2022; confirm current practice with the notary.
Screening review periods, the clearance certificate procedure and the current name of the competent ministry were not confirmed.
Transparency Register fines, public access rules and discrepancy reporting were not reviewed.
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 5 GmbHG – Stammkapital; GeschäftsanteilChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 7 GmbHG – Anmeldung der GesellschaftChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 2 GmbHG – Form des GesellschaftsvertragsChecked against an official source · checked 2026-10-18 · 2 statements
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 5a GmbHG – UnternehmergesellschaftChecked against an official source · checked 2026-10-18 · 2 statements
FIM-Portal (Föderales Informationsmanagement), service description supplied by Rheinland-Pfalz — Eintragung einer Gesellschaft mit beschränkter Haftung (GmbH) in das HandelsregisterChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 13d HGB – Sitz oder Hauptniederlassung im AuslandChecked against an official source · checked 2026-10-18 · 1 statement
IHK für Niederbayern in Passau — Errichtung einer Zweigniederlassung oder einer Betriebsstätte (Merkblatt)Checked against a secondary source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 20 GwG – Transparenzpflichten im Hinblick auf bestimmte VereinigungenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 3 GwG – Wirtschaftlich BerechtigterChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 55 AWV – Prüfung der voraussichtlichen BeeinträchtigungChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 56 AWV – PrüfeintrittsschwellenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 14 GewO – AnzeigepflichtChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 55a AWV – Fallgruppen der voraussichtlichen BeeinträchtigungChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
15 statements on entry, investment and company formation in Germany
Tax, accounting and statutory reporting
18 statements, checked against sources
A German company pays corporate income tax at 15 percent, a 5.5 percent solidarity surcharge on that tax, and municipal trade tax whose rate depends on where it operates. The corporate rate falls by one point a year from 2028 to 10 percent from 2032. VAT is 19 percent standard and 7 percent reduced, and domestic B2B invoicing is moving to structured e-invoices, with transitional relief for issuers ending after 2026 or, for smaller businesses, after 2027. Corporations above the small-company limits need a statutory audit, and all must publish accounts through the company register.
How it works, step by step
Obtain a VAT identification number if the business will trade with other EU member states9Federal tax administration
Set up an inbound channel able to receive and process structured e-invoices1011Company (no filing)
File the annual trade tax return electronically; the municipality then applies its multiplier1213Tax office and municipality
Have the annual accounts audited if the company is medium-sized or large1415Statutory auditor
Transmit the annual accounts to the company register within one year of the balance sheet date16Unternehmensregister
No timings or fees are shown unless an official source states them.
Documents usually needed
Annual financial statements and, for medium-sized and large corporations, management report and audit report
Transfer pricing records (transaction overview, transaction documentation and, where revenue is EUR 100m or more, master file)
Trade tax return filed electronically
Structured e-invoices (XRechnung, ZUGFeRD 2.0.1 or later, or another EN 16931-compliant format)
Pillar Two information for in-scope groups
Common mistakes
Budgeting on the 15 percent headline rate and leaving out the solidarity surcharge and municipal trade tax.
Assuming one national trade tax rate; multipliers vary by municipality and the 2025 average was 410 percent.
Treating a PDF as an e-invoice. Only a structured format meeting the European standard counts, and administrative guidance says an invoice that should have been an e-invoice does not support input VAT deduction until corrected.
Missing the twelve-month deadline to publish annual accounts.
Overlooking that German entities of large groups are directly subject to the minimum tax, whatever the parent jurisdiction's rules.
Still to be confirmed · 5
Withholding tax rates on dividends, interest, royalties and services, refund procedures and the treaty network were not confirmed; the Income Tax Act pages could not be reached in the research window.
The first assessment period to which the 280 percent default trade tax multiplier applies was not confirmed (the application rule in § 36 GewStG could not yet be checked); earlier law used 200 percent.
Tax registration with the tax office, VAT return frequency and deadlines, and branch profit taxation were not reviewed.
Later Federal Ministry of Finance guidance updating the October 2024 e-invoicing circular was not reviewed, because the ministry's site blocks automated access.
Micro-company relief, trade tax add-backs and the planned e-invoice reporting system were not reviewed.
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 23 KStG – SteuersatzChecked against an official source · checked 2026-10-18 · 2 statements
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — Solidaritätszuschlaggesetz 1995 (SolzG 1995)Checked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 11 GewStG – Steuermesszahl und SteuermessbetragChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 16 GewStG – HebesatzChecked against an official source · checked 2026-10-18 · 1 statement
Statistisches Bundesamt (Destatis) — Gewerbesteuereinnahmen im Jahr 2025 um 1,5 % höher als im Vorjahr (Pressemitteilung)Checked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 12 UStG – SteuersätzeChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 14 UStG – Ausstellung von RechnungenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 27 UStG – Allgemeine ÜbergangsvorschriftenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Finanzen (published via Landesamt für Steuern Niedersachsen) — BMF-Schreiben vom 15. Oktober 2024 – Einführung der obligatorischen (verpflichtenden) E-Rechnung zum 1. Januar 2025 (III C 2 - S 7287-a/23/10001 :007)Checked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 1 MinStG – SteuerpflichtChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 101 MinStG – AnwendungsvorschriftenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 267 HGB – Umschreibung der GrößenklassenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 316 HGB – Pflicht zur PrüfungChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 325 HGB – OffenlegungChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 90 AO – Mitwirkungspflichten der BeteiligtenChecked against an official source · checked 2026-10-18 · 1 statement
FIM-Portal (Föderales Informationsmanagement), entry approved by the Bundesministerium der Finanzen — Umsatzsteuer-Identifikationsnummer nach § 27a UStG (Leistungsschlüssel 99102022000000)Checked against an official source · checked 2026-10-18 · 1 statement
FIM-Portal (Föderales Informationsmanagement), service description supplied by Thüringen — Gewerbesteuer bezahlen (Leistungsschlüssel 99102010002000)Checked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
18 statements on tax, accounting and statutory reporting in Germany
Employment, payroll and mobility
9 statements, checked against sources
Employment in Germany is governed by federal statute and often also by collective and works agreements. The statutory minimum wage is EUR 13.90 an hour from 2026, rising to EUR 14.60 in 2027. Works councils can be elected in establishments with five or more permanent staff and must be heard before every dismissal, and companies with more than 2,000 employees must give employees half the supervisory board seats. Highly qualified non-EU staff commonly use the EU Blue Card, whose salary threshold is linked to the pension contribution ceiling.
Documents usually needed
Written employment contract stating pay at or above the applicable minimum wage
Record of the works council hearing before any dismissal
For Blue Card hires: job offer showing a salary that meets the threshold for the year, and evidence of the qualifying degree
Headcount records showing the regular number of employees for co-determination thresholds
Common mistakes
Dismissing an employee without first hearing the works council, which makes the dismissal invalid.
Applying the four-week basic notice period to long-serving employees whose statutory notice has lengthened.
Relying on the two-week probation notice after the six-month maximum.
Setting 2027 pay at the 2026 minimum wage.
Overlooking that headcount thresholds refer to the regular number of employees, not a single date.
Still to be confirmed · 5
Social security contribution rates and contribution ceilings for 2026 were not confirmed.
Working time limits (Working Hours Act), minimum annual leave (Federal Leave Act) and written-terms rules (Evidence Act) were not confirmed.
Protection Against Dismissal Act thresholds and severance practice were not confirmed.
One-Third Participation Act thresholds were not confirmed.
The 2026 euro amounts of the Blue Card thresholds and work permit procedures for other categories were not confirmed.
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 1 MiLoV5 – Höhe des Mindestlohns (Fünfte Mindestlohnanpassungsverordnung)Checked against an official source · checked 2026-10-18 · 2 statements
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 622 BGB – Kündigungsfristen bei ArbeitsverhältnissenChecked against an official source · checked 2026-10-18 · 2 statements
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 1 BetrVG – Errichtung von BetriebsrätenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 102 BetrVG – Mitbestimmung bei KündigungenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 1 MitbestG – Erfaßte UnternehmenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 7 MitbestG – Zusammensetzung des AufsichtsratsChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 18g AufenthG – Blaue Karte EUChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
9 statements on employment, payroll and mobility in Germany
Licensing, sector rules and real estate
4 statements, checked against sources
Most commercial activity only needs a notification to the local trade office, but some activities need a register entry or licence, such as skilled crafts listed in Annex A of the Crafts Code. Public contracts above EU thresholds are awarded under Part 4 of the Competition Act. Foreign entities that own or acquire German real estate must report their beneficial owners to the Transparency Register, and acquisitions in listed sensitive sectors are subject to investment screening.
Documents usually needed
Trade notification form with identity documents and commercial register extract
Evidence of craft qualification where an Annex A craft is carried on
Beneficial ownership information for foreign entities holding German property
Sector licences or permits where the activity is regulated
Common mistakes
Starting operations before notifying the trade office.
Overlooking that a planned activity is a licensed craft requiring entry in the craft register.
Relying on outdated procurement threshold amounts; they follow the EU directives as amended.
Foreign property-holding companies failing to register their beneficial owners before buying German real estate.
Still to be confirmed · 6
Banking, payment and insurance licensing by BaFin (Banking Act and related laws) was not confirmed.
Permit categories under the Trade Regulation Code (for example property brokers and insurance intermediaries) were not reviewed.
Current EU procurement threshold amounts were not confirmed.
Real estate transfer tax rates, which are set by each state, were not confirmed.
Investment incentives and regional aid programmes were not reviewed.
Whether any general restriction applies to foreign ownership of German real estate was not confirmed on an official page.
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 1 HwO – Handwerksbetrieb; Eintragung in die HandwerksrolleChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 106 GWB – SchwellenwerteChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 20 GwG – Transparenzpflichten im Hinblick auf bestimmte VereinigungenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 55a AWV – Fallgruppen der voraussichtlichen BeeinträchtigungChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
4 statements on licensing, sector rules and real estate in Germany
Banking, payments and capital flows
4 statements, checked against sources
A German business account is usually the first practical step, because a GmbH's cash capital must be paid in and confirmed as at the managing directors' free disposal before registration. Residents must report cross-border payments to the Deutsche Bundesbank unless an exemption applies, for example payments of EUR 50,000 or less or payments for goods. Banks identify beneficial owners using the German more-than-25-percent test, and statutory deposit protection is capped at EUR 100,000.
Documents usually needed
Notarised articles and shareholder list (for an account for a company in formation)
Commercial register extract once registered
Identity documents for managing directors and authorised signatories
Ownership chart up to the ultimate beneficial owners and Transparency Register confirmation
Common mistakes
Filing for registration before the required capital is paid in and at the managing directors' free disposal.
Not reporting cross-border payments above EUR 50,000, such as dividends or royalties, to the Bundesbank.
Providing ownership information to the bank that does not match the Transparency Register entry.
Assuming deposits above EUR 100,000 are covered by the statutory guarantee.
Still to be confirmed · 5
An official statement confirming the absence of exchange controls or approval requirements for repatriation was not found.
Bundesbank reporting deadlines (§ 71 AWV) and reporting channels were not confirmed.
Bank customer due diligence provisions of the Anti-Money Laundering Act (§§ 10 to 12 GwG) and Transparency Register checks by banks were not confirmed.
Banking supervision and licensing (BaFin, Bundesbank) were not reviewed.
Typical account opening times are not stated by official sources.
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 67 AWV – Meldung von ZahlungenChecked against an official source · checked 2026-10-18 · 2 statements
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — § 8 EinSiG – DeckungssummeChecked against an official source · checked 2026-10-18 · 1 statement
FIM-Portal (Föderales Informationsmanagement), service description supplied by Rheinland-Pfalz — Eintragung einer Gesellschaft mit beschränkter Haftung (GmbH) in das HandelsregisterChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
4 statements on banking, payments and capital flows in Germany
Customs, trade and product rules
3 statements, checked against sources
Germany is an EU member state and applies EU customs, tariff and product law, supplemented by national rules in the Foreign Trade and Payments Ordinance. National authorisation requirements apply to exports of goods on Part I of the German Export List, and the Ordinance also contains import clearance rules and import prohibitions. Packaging rules are changing as Germany implements the EU Packaging and Packaging Waste Regulation.
Documents usually needed
VAT identification number for intra-EU trade
Export classification against Part I of the German Export List and EU dual-use lists
Export authorisations where goods are listed
Packaging compliance records for goods placed on the German market
Common mistakes
Shipping listed goods without checking the German Export List and EU dual-use controls.
Assuming intra-EU sales need no VAT formalities because there is no customs border.
Leaving packaging compliance until after market entry while the rules are being updated.
Still to be confirmed · 5
EU customs union membership, the Union Customs Code, the common customs tariff and EORI registration were not source-checked; official customs (zoll.de) and EU pages could not be reached in the research window.
Import VAT rules and rates and customs procedures (for example customs warehousing and inward processing) were not confirmed.
The operative text of the export authorisation rules and the competent licensing authority (BAFA) were not confirmed.
Product safety, CE marking and the EU General Product Safety Regulation were not reviewed.
The content and application dates of the packaging act (BGBl. 2026 I No. 207), and the carbon border adjustment mechanism, were not reviewed.
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — Außenwirtschaftsverordnung (AWV) – Nichtamtliches InhaltsverzeichnisChecked against an official source · checked 2026-10-18 · 2 statements
Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) — Aktualitätendienst (recent Federal Law Gazette announcements)Checked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
3 statements on customs, trade and product rules in Germany
Data protection, cyber security and e-invoicing
16 statements, checked against sources
The EU GDPR applies directly in Germany and is supplemented by the Federal Data Protection Act (BDSG) and the TDDDG for cookies and similar technologies. Supervision of most businesses sits with the 16 state authorities rather than one national regulator, so where you are established decides who you deal with. NIS2 has been in force since 6 December 2025 through the amended BSI Act, with self-assessment, BSI registration and short incident-reporting deadlines. Domestic B2B e-invoicing is phasing in, with full issuing obligations from 2027 or 2028 depending on turnover.
How it works, step by step
Assess whether the German entity (and group) falls within an Annex 1 or Annex 2 sector and meets the size thresholds171819The business itself (self-assessment)
Register on the BSI portal within three months of meeting the criteria20Bundesamt für Sicherheit in der Informationstechnik (BSI)
Set up incident reporting so that early warnings can reach the BSI within 24 hours21BSI and BBK joint reporting office
Check data protection officer requirement and identify the competent state data protection authority2223State data protection authority (Land)
No timings or fees are shown unless an official source states them.
Documents usually needed
Records of processing activities and data protection impact assessments where required
Data protection officer appointment and notification of contact details
Cookie consent mechanism and consent records
NIS2 scope assessment and BSI registration confirmation
Incident response plan aligned to 24-hour, 72-hour and one-month reporting
E-invoicing capability for receipt now and issuance by the applicable transition date
Common mistakes
Assuming one national data protection regulator, and not identifying the state authority competent for each German site.
Missing the 20-person data protection officer threshold as a German team grows.
Waiting for the BSI to confirm NIS2 status; the duty to assess and register lies with the business.
Counting only the German entity's headcount for NIS2 when group figures may count under EU SME rules.
Treating a PDF invoice as a compliant e-invoice after the transition period ends.
Still to be confirmed · 6
Exact NIS2 registration grace arrangements: secondary sources mention a sanction-free window to 31 July 2026; not confirmed on an official page.
The operative text of § 30 (risk-management measures) and § 38 (management duties) BSIG was not reviewed in detail.
Outcome of the Bundesrat BDSG bill (Drucksache 21/7732) and any Federal Government supervision reform proposal after August 2026.
Reports of plans to relieve small businesses from some data protection duties (including the DPO threshold) were seen only in non-official sources.
The European Commission adequacy page could not be loaded, so the current list of adequacy decisions is not recorded as a claim.
The BMF e-invoicing FAQ blocks automated access; the receipt obligation is recorded as research draft.
Der Bundesbeauftragte für den Datenschutz und die Informationsfreiheit (BfDI) — Zuständigkeit des Bundesbeauftragten für den Datenschutz und die Informationsfreiheit (BfDI)Checked against an official source · checked 2026-10-18 · 2 statements
Datenschutzkonferenz (DSK) — Datenschutzaufsichtsbehörden der LänderChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 38 BDSG – Datenschutzbeauftragte nichtöffentlicher StellenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 25 TDDDG – Schutz der Privatsphäre bei EndeinrichtungenChecked against an official source · checked 2026-10-18 · 1 statement
Deutscher Bundestag (heute im bundestag) — Bundesrat will Bundesdatenschutzgesetz ändern (hib 667/2026)Checked against an official source · checked 2026-10-18 · 1 statement
Bundesamt für Sicherheit in der Informationstechnik (BSI) — Fragen und Antworten zu NIS-2Checked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 28 BSIG – Besonders wichtige Einrichtungen und wichtige EinrichtungenChecked against an official source · checked 2026-10-18 · 2 statements
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 33 BSIG – RegistrierungspflichtChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 32 BSIG – MeldepflichtenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 65 BSIG – BußgeldvorschriftenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — BSIG – nichtamtliches InhaltsverzeichnisChecked against an official source · checked 2026-10-18 · 1 statement
Bundesamt für Sicherheit in der Informationstechnik (BSI) — NIS-2 in ZahlenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Finanzen (BMF) — Fragen und Antworten zur Einführung der obligatorischen (verpflichtenden) E-Rechnung zum 1. Januar 2025Checked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 27 UStG – Allgemeine ÜbergangsvorschriftenChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
16 statements on data protection, cyber security and e-invoicing in Germany, 1 not yet checked against a source
Intellectual property and brand protection
12 statements, checked against sources
Germany offers national trademarks, patents and utility models through the DPMA, sits inside the EU trade mark and design system, and participates in the Unitary Patent and the Unified Patent Court, four of whose local divisions are in German cities. National trademark filing is relatively low-cost but the DPMA does not search for conflicting earlier marks, so clearance is the applicant's job. Germany is a member of the PCT and the Madrid Protocol, so international filings can designate it.
How it works, step by step
Run clearance searches against existing German, EU and international marks before filing24Applicant (DPMA does not search relative grounds)
File the German trademark application with a goods and services list and pay the filing fee25Deutsches Patent- und Markenamt (DPMA)
Monitor the three-month opposition period after registration is published26DPMA
Diarise renewal from six months before expiry27DPMA
No timings or fees are shown unless an official source states them.
Documents usually needed
List of goods and services classified under the Nice classes
Clearance search results
Assignments and licences from founders, employees and contractors
Priority documents for PCT or Paris Convention filings
Records of any UPC opt-out decisions for existing European patents
Common mistakes
Assuming DPMA registration means the mark is free of conflicts; the office does not check earlier marks.
Paying unofficial invoices that imitate DPMA fee requests.
Overlooking UPC exposure: a European patent with effect in Germany can be challenged centrally.
Filing only nationally when the brand will be used across the EU.
Still to be confirmed · 5
EUIPO page could not be loaded; EU trade mark fees and term are not recorded as claims.
German patent annual fees, utility model fees and DPMA patent examination procedure were not reviewed.
Paris and Berne Convention membership dates for Germany were not confirmed (WIPO page truncated).
UPC opt-out and transitional-period rules, and the availability of national courts for patent litigation, were not reviewed on an official page.
That copyright arises without registration in Germany is general background and was not confirmed on an official page.
Deutsches Patent- und Markenamt (DPMA) — MarkenChecked against an official source · checked 2026-10-18 · 2 statements
Deutsches Patent- und Markenamt (DPMA) — Prüfung, Eintragung, VerlängerungChecked against an official source · checked 2026-10-18 · 2 statements
Deutsches Patent- und Markenamt (DPMA) — Widerspruch und LöschungChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 16 PatGChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 23 GebrMGChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 64 UrhGChecked against an official source · checked 2026-10-18 · 1 statement
Unified Patent Court — Unified Patent Court (home page)Checked against an official source · checked 2026-10-18 · 1 statement
European Patent Office (EPO) — Unitary PatentChecked against an official source · checked 2026-10-18 · 1 statement
World Intellectual Property Organization (WIPO) — WIPO Lex – Germany: treaty membershipChecked against an official source · checked 2026-10-18 · 2 statements
Questions on this topic
12 statements on intellectual property and brand protection in Germany
M&A, merger control, investment screening and insolvency
15 statements, checked against sources
Deals in Germany can need clearance from the Bundeskartellamt under turnover thresholds or a separate EUR 400 million transaction-value threshold, and from the economics ministry where a non-EU buyer acquires a stake in a sensitive business. Both regimes impose standstill obligations, so timing and conditions in the purchase agreement must reflect them. Listed targets bring the 30% mandatory-offer rule, and distressed deals turn on strict director filing deadlines and the StaRUG pre-insolvency framework.
How it works, step by step
Test turnover and transaction-value thresholds and prepare the merger notification2829Bundeskartellamt
Check whether the target falls in a § 55a AWV category or the sector-specific regime and file the FDI notification after signing3031Bundesministerium für Wirtschaft und Energie
Respect standstill: no completion, voting or sharing of security-relevant information before clearances3233Parties
Complete after merger control and FDI clearances or expiry of review periods3435Parties
No timings or fees are shown unless an official source states them.
Documents usually needed
Turnover data by party and by country for the last business year
Valuation of consideration for the transaction-value test
Description of the target's German activities and sensitive business areas
Group ownership chart showing state ownership or financing links of the buyer
Signed purchase agreement with conditions for merger control and FDI clearance
Common mistakes
Ignoring the transaction-value threshold for a high-value target with little German turnover.
Closing or exercising control rights before clearance, which makes the transaction ineffective.
Sharing sensitive target information with a non-EU buyer during FDI review.
Assuming EU buyers are always outside FDI review; circumvention cases and the sector-specific regime can still apply.
Missing the three-week or six-week insolvency filing deadline in a distressed acquisition.
Still to be confirmed · 5
Bundeskartellamt filing fees and the full definition of a concentration (§ 37 GWB) were not reviewed.
Whether a new standalone investment screening act has been adopted to replace the AWG/AWV rules was not confirmed.
The § 60a AWV stake threshold for sector-specific review was not reviewed.
StaRUG procedural details (notification of a restructuring matter, majorities, duration) could not be loaded and were not reviewed.
Squeeze-out and other German corporate-law deal mechanics were not covered.
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 35 GWB – Geltungsbereich der ZusammenschlusskontrolleChecked against an official source · checked 2026-10-18 · 2 statements
Bundeskartellamt — Obligation to notify a merger and key aspects of merger controlChecked against an official source · checked 2026-10-18 · 2 statements
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 40 GWB – Verfahren der ZusammenschlusskontrolleChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 41 GWB – Vollzugsverbot, EntflechtungChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 56 AWV – StimmrechtsanteileChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 55a AWV – Voraussichtliche Beeinträchtigung der öffentlichen Ordnung oder SicherheitChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 60 AWV – Anwendungsbereich der sektorspezifischen PrüfungChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 14a AWG – Fristen bei der Prüfung von ErwerbenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 15 AWG – RechtsgeschäfteChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 29 WpÜG – BegriffsbestimmungenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 35 WpÜG – Verpflichtung zur Veröffentlichung und zur Abgabe eines AngebotsChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 15a InsO – Antragspflicht bei juristischen PersonenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 29 StaRUG – Instrumente des Stabilisierungs- und RestrukturierungsrahmensChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
15 statements on m&a, merger control, investment screening and insolvency in Germany
Anti-bribery, compliance and supply-chain duties
10 statements, checked against sources
German criminal law prohibits commercial bribery and bribery of domestic and foreign officials, and companies face administrative fines of up to EUR 10 million for offences by management. Employers with 50 or more staff must run an internal whistle-blowing channel, and entities must report beneficial owners to the Transparency Register. The Supply Chain Due Diligence Act applies from 1,000 employees in Germany, but a pending amendment would abolish reporting and most fines, so its current status needs checking.
Documents usually needed
Anti-bribery and gifts policy covering business partners and officials
Internal whistle-blowing procedure and channel records
Transparency Register filing and beneficial ownership records
LkSG risk analysis, policy statement and complaints procedure (if in scope)
Compliance training and supervision records for management
Common mistakes
Treating bribery of private-sector counterparties as a commercial matter; it is a criminal offence.
Failing to set up a whistle-blowing channel once headcount reaches 50.
Not updating the Transparency Register after a change in ownership.
Assuming the LkSG no longer applies because of the announced amendment without checking its enactment.
Counting only one entity's employees for the LkSG threshold when group employees count.
Still to be confirmed · 5
Whether the LkSG amending law has been promulgated, and its effective date, could not be confirmed.
Sanctions enforcement (AWG criminal provisions, the national sanctions enforcement framework) was not reviewed.
Mandatory business insurance requirements vary by sector and were not reviewed.
Transparency Register penalties and reporting procedure were not reviewed.
§ 130 OWiG (supervisory duty) text and the application of the tenfold fine cap to it were not confirmed.
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 299 StGB – Bestechlichkeit und Bestechung im geschäftlichen VerkehrChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 335a StGB – Ausländische und internationale BediensteteChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 30 OWiG – Geldbuße gegen juristische Personen und PersonenvereinigungenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — Hinweisgeberschutzgesetz (HinSchG)Checked against an official source · checked 2026-10-18 · 3 statements
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 20 GwG – Transparenzpflichten im Hinblick auf bestimmte VereinigungenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 1 LkSG – AnwendungsbereichChecked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 24 LkSG – BußgeldvorschriftenChecked against an official source · checked 2026-10-18 · 1 statement
Bundesamt für Wirtschaft und Ausfuhrkontrolle (BAFA) — Lieferketten – ÜberblickChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
10 statements on anti-bribery, compliance and supply-chain duties in Germany
Courts, arbitration and enforcement
5 statements, checked against sources
Commercial disputes in Germany are heard in the state court system, where regional courts can assign cases to specialist chambers for commercial matters. Germany has been party to the New York Convention since 1961 without reservations, and the German Arbitration Institute (DIS) administers arbitrations under its 2018 Rules and offers mediation and other ADR. Patent disputes increasingly go to the Unified Patent Court, which has four local divisions in Germany.
Documents usually needed
Dispute resolution clause naming courts or the arbitral institution, seat and language
DIS model clause where DIS arbitration is chosen
Certified copies of arbitral awards and agreements for enforcement
Translations of foreign judgments or awards into German where required
Common mistakes
Assuming proceedings in state courts can be conducted in English without checking the specific court's rules.
Using a generic arbitration clause without stating the seat, rules and language.
Overlooking the UPC when choosing where to enforce or defend European patents.
Assuming judgments from non-EU countries are enforced automatically in Germany.
Still to be confirmed · 4
Commercial courts at higher regional courts and English-language proceedings (GVG §§ 119b and 184a, introduced by the Justizstandort-Stärkungsgesetz) could not be loaded and are not recorded as claims.
ZPO arbitration provisions (including § 1061 on foreign awards) and § 328 ZPO on recognition of non-EU foreign judgments could not be loaded.
The Mediation Act (MediationsG) could not be loaded.
Court fees, typical durations and interim relief options were not reviewed.
United Nations Commission on International Trade Law (UNCITRAL) — Status: Convention on the Recognition and Enforcement of Foreign Arbitral Awards (New York, 1958)Checked against an official source · checked 2026-10-18 · 1 statement
Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) — § 95 GVGChecked against an official source · checked 2026-10-18 · 1 statement
Deutsche Institution für Schiedsgerichtsbarkeit (DIS) — DIS RulesChecked against an official source · checked 2026-10-18 · 2 statements
Unified Patent Court — Unified Patent Court (home page)Checked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
5 statements on courts, arbitration and enforcement in Germany
Sources last checked on 18 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
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