# Can I set up a GmbH if I don’t live in Germany?

> **Yes – you can set up a GmbH or UG in Germany without living there.** German law sets no residence or nationality condition for the shareholders or the managing director (_Geschäftsführer_). What it requires is a _Sitz_ in a German town ([§ 4a GmbHG](https://www.gesetze-im-internet.de/gmbhg/__4a.html)) and an _inländische Geschäftsanschrift_ – a German street address where documents can be served – in the register application ([§ 8 Abs. 4 Nr. 1 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__8.html)), which a staffed virtual office meets and a _Postfach_ does not. You can sign the formation deed from abroad: by video if you hold an eligible EU or EEA electronic ID, otherwise through a certified power of attorney.

## What does German law require of a non-resident founder?

The GmbH Act sets four requirements for a new GmbH or UG:

| Requirement | What the law says | How a founder abroad meets it |
| --- | --- | --- |
| A _Sitz_ in Germany | The articles name a German town as the seat ([§ 4a GmbHG](https://www.gesetze-im-internet.de/gmbhg/__4a.html)) | Choose the town where your business address will be – Berlin, Munich, Frankfurt or any other |
| An _inländische Geschäftsanschrift_ | A German street address in the register application and entry ([§ 8 Abs. 4 Nr. 1](https://www.gesetze-im-internet.de/gmbhg/__8.html) and [§ 10 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__10.html)) | A staffed virtual office where the company can be reached |
| At least one _Geschäftsführer_ | A natural person with full legal capacity ([§ 6 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__6.html)); no residence or nationality condition | You, from wherever you live |
| Share capital | GmbH: €25,000 _Stammkapital_, at least €12,500 paid in before the application ([§ 5](https://www.gesetze-im-internet.de/gmbhg/__5.html), [§ 7 Abs. 2 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__7.html)). UG: from €1, paid in full ([§ 5a GmbHG](https://www.gesetze-im-internet.de/gmbhg/__5a.html)) | Paid into an account in the company’s name – usually with a bank or payment institution in the EU, not necessarily a German one |

The shareholders can be individuals or companies based anywhere – a founder in Singapore or a parent company in New York. The _Geschäftsführer_ does not have to be German or live in Germany or the EU. The Federal Ministry for Economic Affairs and Energy says so directly: managing directors “need neither be shareholders of the GmbH nor have a residence in Germany” ([existenzgruendungsportal.de](https://www.existenzgruendungsportal.de/Redaktion/DE/BMWK-Infopool/Antworten/Auslandsgeschaefte/Wohnsitz-im-Ausland-Gruendung-in-Deutschland/GmbH-in-Deutschland-gruenden-aus-dem-Ausland-fuehren)).

A UG (_haftungsbeschränkt_) is a GmbH founded with less than €25,000, so everything in this guide applies to it too. The difference is that a UG must set aside a quarter of each year’s profit until its capital reaches €25,000 ([§ 5a Abs. 3 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__5a.html)).

> OLG Düsseldorf, 16.04.2009 · I-3 Wx 85/09 – A register court can no longer require a managing director from outside the EU to show a right to enter Germany at any time, because a GmbH may now run its business entirely from abroad.

Some register courts used to refuse such directors. The courts in Munich and Zweibrücken reached the same result as Düsseldorf. The Federal Court of Justice has not ruled on the point, so if a register court raises it, your notary can point to these decisions.

Germany Trade & Invest’s English pages say a GmbH needs “a local representative”, but the statute requires a German address, not a German person. Naming someone in Germany authorised to receive documents (_empfangsberechtigte Person_, [§ 10 Abs. 2 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__10.html)) is optional.

## Can a virtual office be the address of a GmbH or UG?

**Yes, if it is a real, staffed address where the company can be reached.** The _inländische Geschäftsanschrift_ exists so that courts, authorities and creditors can serve documents on the company ([§ 35 Abs. 2 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__35.html)), and the register court checks that formal service is possible there. A _Postfach_, or a mailbox with nobody behind it, fails that test.

Many notaries ask to see written confirmation that you may use the address – the provider’s _Nutzungsüberlassungserklärung_ – while others accept the address you give them. It is worth having ready before your appointment.

For what counts as a _ladungsfähige Anschrift_ and the case law behind it, see [our guide to the ladungsfähige Anschrift](https://oleaoffice.com/en/resources/guides/ladungsfaehige-anschrift). For how the _Sitz_ and the business address work together at formation, see [registering a company without an office](https://oleaoffice.com/en/resources/guides/register-company-without-office). For which providers sell a registration-valid address and what each costs, see [the Germany comparison](https://oleaoffice.com/en/resources/guides/best-virtual-office-germany).

## How do you sign at the notary from abroad?

The articles of a GmbH or UG must be notarised and signed by every shareholder ([§ 2 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__2.html)). There are three ways to do that, and which you can use depends on the identity document you hold rather than where you live.

| Route | Who can use it | What it involves |
| --- | --- | --- |
| **Travel to a German notary** | Anyone | One appointment; if you do not understand German, the deed is translated for you by the notary or an interpreter ([§ 16 BeurkG](https://www.gesetze-im-internet.de/beurkg/__16.html)) |
| **Online, by video** | Holders of a German ID card, the German eID card for EU/EEA citizens, a German electronic residence permit or a national eID from an EU/EEA country on the Chamber of Notaries’ list | The Federal Chamber of Notaries’ video system ([§ 2 Abs. 3 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__2.html), [§ 16a BeurkG](https://www.gesetze-im-internet.de/beurkg/__16a.html)); works from any country; €25 surcharge |
| **Power of attorney** | Everyone else – including most founders from outside the EU/EEA, such as the US, China, India, Switzerland or the UK | A _Vollmacht_ ([§ 2 Abs. 2 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__2.html)) signed before a notary at home, with an apostille or legalisation, or at a German consulate; a representative then signs for you in Germany |

Online notarisation works from any country, but identification runs only on German and listed EU/EEA electronic IDs – a passport is not enough ([online.notar.de](https://online.notar.de/hilfe-faq/identifizieren-mit-eid/eid-geeignete-auslaendische-ausweisdokumente)). A founder from Canada, Brazil or Japan without a German residence permit either travels or gives a power of attorney.

A power of attorney has two requirements. It must be certified in person by a notary whose procedure is equivalent to a German one – the Chamber of Notaries advises that powers of attorney from foreign online-notary platforms and simple e-signatures are not accepted ([BNotK Rundschreiben 4/2024](https://www.bnotk.de/aufgaben-und-taetigkeiten/rundschreiben/details/beglaubigungen-und-beurkundungen-in-auslaendischen-online-verfahren)) – and the German notary needs the paper original or a certified copy. A foreign notary’s certification then needs an apostille if the country is party to the Hague Convention, or legalisation by the German consulate if it is not ([Auswärtiges Amt](https://www.auswaertiges-amt.de/de/service/konsularinfo/internationaler-urkundenverkehr)); a signature certified at a German consulate needs neither. In the UK, for example, a paper apostille costs £45 per document ([gov.uk](https://www.gov.uk/get-document-legalised)).

The managing director also signs the register application personally, with the signature certified in the same ways ([§ 12 HGB](https://www.gesetze-im-internet.de/hgb/__12.html)). Arrange both signatures at the same appointment; each document needs its own apostille.

## Why the bank account comes after the notary

The account is opened for the company in formation, so the bank needs the notarised articles – and usually the German address – before it opens anything. The share capital is then paid in – at least €12,500 for a GmbH, the full amount for a UG – and the managing director confirms to the register court that the money is at the managing directors’ free disposal ([§ 8 Abs. 2 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__8.html)). If the court has serious doubts it can ask for a payment receipt, and the law names an institution in the EU as the example, so the account does not have to be with a German bank.

## Where is the company taxed if you run it from abroad?

Under German law, a GmbH or UG with its _Sitz_ in Germany is subject to German corporation tax on its worldwide income ([§ 1 KStG](https://www.gesetze-im-internet.de/kstg_1977/__1.html)). Where you run it from changes three things:

- **Which Finanzamt is responsible.** The one where the company is managed or, if that is outside Germany, the one for the _Sitz_ ([§ 20 AO](https://www.gesetze-im-internet.de/ao_1977/__20.html)). The place of management ([§ 10 AO](https://www.gesetze-im-internet.de/ao_1977/__10.html)) is where day-to-day decisions are taken, which can be your home abroad.
- **Whether another country also taxes it as resident.** Most countries tax companies managed from their territory, and the tax treaty with Germany settles the conflict. Some treaties, such as Germany’s with the UK, make the company resident only where it is effectively managed, which can leave Germany taxing only German income.
- **Trade tax.** _Gewerbesteuer_ applies only if the company has a permanent establishment (_Betriebsstätte_, [§ 12 AO](https://www.gesetze-im-internet.de/ao_1977/__12.html)) in Germany ([§ 2 GewStG](https://www.gesetze-im-internet.de/gewstg/__2.html)). A business address alone is not one; German premises, staff or management can be.

Within one month of formation you file the _Fragebogen zur steuerlichen Erfassung_ online ([§ 137](https://www.gesetze-im-internet.de/ao_1977/__137.html), [§ 138 Abs. 1b AO](https://www.gesetze-im-internet.de/ao_1977/__138.html)). Take advice from a tax adviser in both countries before you form the company.

## Do you need a German residence permit?

**No, to own or manage the company from abroad. Yes, to live and work in Germany.** A residence permit governs entry and stay in Germany ([§ 4 AufenthG](https://www.gesetze-im-internet.de/aufenthg_2004/__4.html)), not owning or managing a company, and the Berlin chamber of commerce confirms that a residence in Germany or the EU is not a condition for becoming _Geschäftsführer_ ([IHK Berlin](https://www.ihk.de/berlin/service-und-beratung/recht-und-steuern/firma-und-rechtsformen/rechtsformen-fuer-unternehmen/gmbh-und-ug-haftungsbeschraenkt-4404470)).

A managing director’s business trips to Germany – the notary appointment, meetings – do not count as work under residence law if they total no more than 90 days in any 180 ([§ 30 BeschV](https://www.gesetze-im-internet.de/beschv_2013/__30.html)); the normal visa rules for your nationality still apply. To move to Germany and run the business there, citizens of countries outside the EU, the EEA and Switzerland need a residence permit first: for self-employment ([§ 21 AufenthG](https://www.gesetze-im-internet.de/aufenthg_2004/__21.html)) or, as a managing director employed by the company, for employment ([§ 19c AufenthG](https://www.gesetze-im-internet.de/aufenthg_2004/__19c.html)).

## Foreign company: register a branch instead of forming a GmbH

An existing company abroad does not have to form a new German one. It can register a branch (_Zweigniederlassung_) with the register court for the branch’s location ([§ 13d HGB](https://www.gesetze-im-internet.de/hgb/__13d.html)). A branch is not a separate legal entity: contracts and debts stay with the parent, which remains liable. A GmbH subsidiary is the choice when the parent wants its liability ring-fenced.

**Can a foreign company use a virtual office for its German branch? Yes, as the branch’s address.** The registration must give an _inländische Geschäftsanschrift_ for the branch ([§ 13e Abs. 2 HGB](https://www.gesetze-im-internet.de/hgb/__13e.html)), where documents can be served on its permanent representatives – the same test described above, which a staffed virtual office passes. The branch itself must still be independent, with its own management, accounting and bank account, to be registered; an office that only supports the parent is notified to the _Gewerbeamt_ instead. In doubtful cases the _Gewerbeamt_ can ask for proof of the premises, such as a lease or a landlord’s confirmation ([IHK Nord Westfalen](https://www.ihk.de/nordwestfalen/recht/rechtsthemen/handels-und-gesellschaftsrecht/gesellschaftsrecht/errichtung-einer-zweigniederlassung-oder-betriebsstaette-3609678)).

The parent’s directors sign the application in certified form ([§ 12 HGB](https://www.gesetze-im-internet.de/hgb/__12.html)) and prove that the company exists, usually with its register extract ([§ 13e Abs. 2 HGB](https://www.gesetze-im-internet.de/hgb/__13e.html)); a parent comparable to a GmbH also files its articles, with a certified German translation ([§ 13g HGB](https://www.gesetze-im-internet.de/hgb/__13g.html)). After the entry, the branch registers with the _Gewerbeamt_ ([§ 14 GewO](https://www.gesetze-im-internet.de/gewo/__14.html)) and the Finanzamt, and as a permanent establishment ([§ 12 AO](https://www.gesetze-im-internet.de/ao_1977/__12.html)) its profits are taxed in Germany.

## Setting up a GmbH or UG from abroad: the steps in order

1. **Check the name.** The chamber of commerce (IHK) for your chosen town gives a written opinion on whether the name can be registered (_Firmenvoranfrage_), and many IHKs take the request online.
2. **Decide how you will set up.** GmbH or UG; standard articles or the _Musterprotokoll_ (for up to three shareholders and one managing director); and how you will sign – online with an eligible eID, in person or by power of attorney.
3. **Prepare the articles with your notary.** They name the _Sitz_, so choose the town now.
4. **Secure the address in that town.** Subscribe to a registration-valid address and complete the provider’s identity and ownership checks; the register application you sign at the notary gives this address.
5. **Notarise the articles and sign the register application**, appointing the _Geschäftsführer_.
6. **Open the account for the company in formation and pay in the capital** – at least €12,500 for a GmbH, the full amount for a UG.
7. **The notary files the application** with the register court. Entry usually follows within days if nothing is missing.
8. **After the entry:** register the trade with the _Gewerbeamt_, file the tax questionnaire within one month, report the beneficial owners to the _Transparenzregister_ without delay ([§ 20 GwG](https://www.gesetze-im-internet.de/gwg_2017/__20.html)) and add the _Impressum_ to your website.

## How Olea fits

Olea’s virtual office is a real, staffed address at a hand-picked office in one of seven German cities, bought online from abroad with no setup fee, deposit or minimum term, from €69/month. Every address can be used as the _inländische Geschäftsanschrift_ of a GmbH or UG, as the address of an independent registered branch and in your _Impressum_. Once the identity and ownership checks are complete – reviewed within one business day – the _Nutzungsüberlassungserklärung_ is available in your account.

- A German street address where the company can be reached, in Berlin, Munich, Frankfurt, Hamburg, Düsseldorf, Stuttgart or Hanover
- Written confirmation of your right to use the address, issued before formation and updated after the entry
- Mail scanned to your digital mailbox, so post from the Finanzamt, the court and your bank reaches you wherever you are; any scanned letter can be forwarded to you
- Meeting rooms, coworking desks and private offices to book when you are in Germany; the type and availability vary by location

International companies choosing between a branch and a subsidiary will find the address side of both routes on [our page for international companies](https://oleaoffice.com/en/international-companies).

**Find a German address for your GmbH or UG** Compare Olea’s addresses by city, from €69/month, or contact us if you need help choosing. → [View locations](https://oleaoffice.com/en/locations) · [Contact us](https://oleaoffice.com/en/contact)

## FAQs

### Does a GmbH need a German managing director?

No. The _Geschäftsführer_ must be a natural person with full legal capacity ([§ 6 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__6.html)), and the law sets no residence or nationality condition. Several higher regional courts, starting with OLG Düsseldorf on 16.04.2009 (I-3 Wx 85/09), have held that a register court cannot require proof that a director from outside the EU can enter Germany. Naming a person in Germany authorised to receive documents is optional.

### Can my home address abroad be the company’s address?

No. The _Handelsregister_ needs a German street address for the company ([§ 8 Abs. 4 Nr. 1 GmbHG](https://www.gesetze-im-internet.de/gmbhg/__8.html)), so an address abroad cannot be used. Your own home address is not entered: for the _Geschäftsführer_ the register shows only name, date of birth and town of residence.

### Do I have to travel to Germany to found a GmbH?

No. With a German or eligible EU/EEA electronic ID you can sign by video from anywhere. Otherwise you sign a power of attorney before a notary at home (with an apostille or legalisation) or at a German consulate, and a representative signs for you in Germany. Powers of attorney from online-notary platforms abroad are not accepted.

### Can a foreign company use a virtual office for its German branch?

Yes. A registered branch must have an _inländische Geschäftsanschrift_ ([§ 13e HGB](https://www.gesetze-im-internet.de/hgb/__13e.html)) where documents can be served on its permanent representatives, and a staffed virtual office meets that test. The branch still has to be independent – its own management, bookkeeping and account – to be registered; a dependent office is registered only with the _Gewerbeamt_.

### Will my GmbH be taxed in Germany if I run it from abroad?

Yes, under German law: a GmbH or UG with its _Sitz_ in Germany is subject to German corporation tax ([§ 1 KStG](https://www.gesetze-im-internet.de/kstg_1977/__1.html)). But the country you manage it from may also treat it as resident, and the tax treaty between the two decides where it is resident for treaty purposes – which can leave Germany taxing only its German income. Trade tax applies only with a permanent establishment in Germany. Take advice in both countries before you form the company.

## Definitions

- **inländische Geschäftsanschrift** – The German street address a GmbH or UG gives in its Handelsregister application, where documents can be served on the company.
- **empfangsberechtigte Person** – An optional person in Germany entered in the Handelsregister as authorised to receive documents for the company.
- **Zweigniederlassung** – A registered branch of a company, including a foreign one, that is not a separate legal entity from its parent.

## Notes

- This guide is general information on German company, tax and residence law, not legal or tax advice. Statutes are linked at each claim and were checked on 25 September 2026; check them against your own circumstances, or ask a lawyer or tax adviser about your case.
- Published 29.09.2026, the date this guide's `Article` structured data carries as `datePublished`. A guide states prices and terms that were true then; live Olea prices are always [pricing.md](https://oleaoffice.com/pricing.md).
- Human pages: [German (primary)](https://oleaoffice.com/de/ratgeber/gmbh-gruenden-ohne-wohnsitz-in-deutschland) · [English](https://oleaoffice.com/en/resources/guides/set-up-gmbh-non-resident-germany)
- Pricing in markdown: [pricing.md](https://oleaoffice.com/pricing.md) · Full catalogue: [locations.md](https://oleaoffice.com/locations.md) · Site index for LLMs: [llms.txt](https://oleaoffice.com/llms.txt)
- Generated 2026-09-30T11:31:57Z from the same sources as the human pages; regenerated at least hourly.