Excellent
| 4.89 out of 5 (677 reviews)
Form a gGmbH online instantly, simply and fast
Legally sound from the market leader: quality and experience since 2003.
In 24 hours. Directly from a lawyer. No middlemen. No hidden costs.
Documents in 24 hours
Directly from a lawyer
Fixed price €949 net, all inclusive
As seen in
Start a business
Form a gGmbH at a fixed price
With Recht 24/7 you form your gGmbH (non-profit GmbH) quickly, simply and online. Directly from a lawyer: we draft your articles of association in line with non-profit law and agree them with the tax office before notarization. With transparent prices and all services included (no packages, no middlemen and no hidden costs).
Full legal advice directly from a lawyer
All documents from a lawyer in 24 hours
Help scheduling your notary appointment near you
Why Recht 24/7
Formation with a lawyer.At a fixed price.
Documents from a lawyer
Lawyers on our staff prepare your documents individually, since 2003 and with liability for our advice.
All documents within 24 hours
After you order, we check the company name and prepare all formation documents within one business day.
Help with the notary appointment
We help you schedule your notary appointment near you. You are free to choose the notary.
What's included
What you get for €949
net plus VAT, notary and court fees, IHK and trade registration costs
Full legal advice directly from a lawyer.
Company name check by a lawyer
Company name check with the IHK
Check of the non-profit purpose under §§ 51 to 68 AO
Individual drafting of all formation documents
Articles of association that comply with non-profit law
Agreement of the draft articles with the tax office before notarization
List of shareholders
Commercial register application
Managing director's service agreement
Not included: Notary fees · Commercial register and court fees · IHK membership fee · Trade registration costs · Transparency Register entry · Ongoing tax advice and bookkeeping
How it works
It's that simple.
5 steps, all online. You visit the notary once at most, and we guide you through the entire formation process.
Day 1
You answer our online questionnaire on the purpose, shareholders and management.
Days 2 to 5
We draft your articles of association and check whether your purpose qualifies for non-profit status.
Agreement with the tax office
We agree the draft articles with your tax office. How long this takes depends on the tax office.
Notary appointment and deposit
We help you schedule your notary appointment near you. After notarization you pay in the share capital, and the notary registers the company with the commercial register.
Result
Your gGmbH is entered in the commercial register.
Decision guide
Is this right for you?
A good fit if ...
you pursue a non-profit purpose under §§ 52 to 54 AO (education, social causes, culture, sports), can pay in €12,500 and want a limited liability structure with a professional image.
Not a good fit if ...
you want to distribute profits to yourself: that is ruled out with a gGmbH. And if you can't raise the €12,500 minimum deposit, the gGmbH isn't the right route either.
Alternative
With less capital: form a gUG for €829. Without capital and with a membership structure: form a registered association from €259.
Learn moreComparison
Compared: gGmbH vs. gUG vs. registered association
In short: the gGmbH is the choice if capital is available and you want to decide alone or within a small group of shareholders. The gUG is the entry point with little capital. A registered association fits if many members are to share the responsibility.
Minimum capital
Liability
Founders
Decision-making
Reserve requirement
Image with funders and banks
Our price
Minimum capital
Liability
Founders
Decision-making
Reserve requirement
Image with funders and banks
Our price
Why Recht 24/7
One law firm. No middlemen.
Our lawyers are employed by us, not brokered. Since 2003.
Lawyer Christina Schröder
founder and managing director of Recht 24/7
Formation by a lawyer
Articles of association, statutes and the register filing are drafted by a lawyer: no generator, no template.
Fixed price incl. advice
Formation advice on your order is included in the price, with no hourly rate.
Documents within 24 hours
You get all formation documents within 24 hours. We help you schedule your notary appointment near you.
Insured up to €2.5 million
Professional liability insurance with HDI. For every matter, without exception.
Clients since 2003
60,000+
supported on all legal matters.
Client rating
4.9/5
from 677 Trusted Shops reviews.
Insured amount
€2.5M
Professional liability cover for every matter.
Client stories
They worked with us. Here's what they say.
01 / 13
UG formation
Recht 24/7 helped us form a UG and working with them was excellent. Not only because they live up to their name, but also because they work through everything with you step by step. Questions were answered super quickly by a top-qualified lawyer, and the notary appointment was handled outstandingly fast.
Ahmed Sassi
Signum Label Marketing UG
Translated from German
Client reviews
What our clients say
4.89 out of 5 stars from 677 verified Trusted Shops reviews.
Client via Trusted Shops · Contract check
04/29/2026
Translated from German
Very fast, very thorough, very professional! The fast and professional evaluation and assessment of my contract helped me make an informed decision. All around very fast, very thorough, very professional!
Client via Trusted Shops · Contract review, apartment purchase
02/11/2026
Translated from German
Expectations were exceeded! At first I was skeptical whether the online service would measure up to a personal conversation with a lawyer. But Recht 24/7 exceeded my expectations. Highly qualified staff, fast response times.
Client via Trusted Shops · Legal advice
06/20/2026
Translated from German
Great experience, the processing happens in a truly unbeatable time. For me, with two orders, already in under 24 h, and that at a price that is completely unbeaten compared to the market.
Client via Trusted Shops · GmbH liquidation
01/28/2026
Translated from German
Support with the liquidation of a GmbH The responses always came very promptly, and my questions were answered clearly and understandably. My expectations were not only met but exceeded. Recommended without reservation.
Client via Trusted Shops · Terms and conditions drafting
07/16/2026
Translated from German
A clear recommendation Drafting our terms and conditions went smoothly and very quickly. The price is more than fair compared to what our lawyer charges. I can recommend this way of having terms and conditions drafted without reservation.
Client via Trusted Shops · Terms and conditions & data protection
03/04/2026
Translated from German
The terms and conditions, the privacy policy and the contract were drafted incredibly quickly and precisely. Naturally, a lawyer familiar with my field was chosen. The price-performance ratio is top.
Client via Trusted Shops · Legal advice
03/19/2026
Translated from German
Very fast response to all concerns with detailed and understandable answers. Recht 24/7 gave me the legal certainty I needed to act in a difficult situation. The costs were transparent and predictable at all times.
Client via Trusted Shops · Company formation
03/06/2026
Translated from German
Great support for founders Communication by email was fast and easy. My questions were answered competently and I was helped along with the individual steps.
Client via Trusted Shops · Trademark registration
03/31/2026
Translated from German
My application for a combined word/figurative mark was handled professionally, especially in choosing the name. This met my expectation of a successful registration of the trademark with the EUIPO.
Client via Trusted Shops · Legal documents
03/18/2026
Translated from German
Fast and well-founded preparation of legal documents Very fast, yet clean and well-founded preparation of legal documents for my company. Communication takes place on an equal footing, which is often not a given.
Client via Trusted Shops · Legal advice
08/10/2026
Translated from German
I am pleasantly surprised that an online order is handled so quickly. And yet my individual case was not treated as standard; instead, its particularities were identified and taken into account.
Client via Trusted Shops · Contract check
06/30/2026
Translated from German
Fast review of my service agreement It was reviewed with good tips, and I also received comprehensive help with two follow-up questions. The user interface is also very easy to use.
Client via Trusted Shops · Legal advice
07/21/2026
Translated from German
Fast, effective, human and professional. Recommended, 100%.
Client via Trusted Shops · Legal advice
06/29/2026
Translated from German
A prompt, competent and solution-oriented answer that fully met my expectations.
Client via Trusted Shops · Contract check
04/29/2026
Translated from German
Very fast, very thorough, very professional! The fast and professional evaluation and assessment of my contract helped me make an informed decision. All around very fast, very thorough, very professional!
Client via Trusted Shops · Contract review, apartment purchase
02/11/2026
Translated from German
Expectations were exceeded! At first I was skeptical whether the online service would measure up to a personal conversation with a lawyer. But Recht 24/7 exceeded my expectations. Highly qualified staff, fast response times.
Client via Trusted Shops · Legal advice
06/20/2026
Translated from German
Great experience, the processing happens in a truly unbeatable time. For me, with two orders, already in under 24 h, and that at a price that is completely unbeaten compared to the market.
Client via Trusted Shops · GmbH liquidation
01/28/2026
Translated from German
Support with the liquidation of a GmbH The responses always came very promptly, and my questions were answered clearly and understandably. My expectations were not only met but exceeded. Recommended without reservation.
Client via Trusted Shops · Terms and conditions drafting
07/16/2026
Translated from German
A clear recommendation Drafting our terms and conditions went smoothly and very quickly. The price is more than fair compared to what our lawyer charges. I can recommend this way of having terms and conditions drafted without reservation.
Client via Trusted Shops · Terms and conditions & data protection
03/04/2026
Translated from German
The terms and conditions, the privacy policy and the contract were drafted incredibly quickly and precisely. Naturally, a lawyer familiar with my field was chosen. The price-performance ratio is top.
Client via Trusted Shops · Legal advice
03/19/2026
Translated from German
Very fast response to all concerns with detailed and understandable answers. Recht 24/7 gave me the legal certainty I needed to act in a difficult situation. The costs were transparent and predictable at all times.
Client via Trusted Shops · Company formation
03/06/2026
Translated from German
Great support for founders Communication by email was fast and easy. My questions were answered competently and I was helped along with the individual steps.
Client via Trusted Shops · Trademark registration
03/31/2026
Translated from German
My application for a combined word/figurative mark was handled professionally, especially in choosing the name. This met my expectation of a successful registration of the trademark with the EUIPO.
Client via Trusted Shops · Legal documents
03/18/2026
Translated from German
Fast and well-founded preparation of legal documents Very fast, yet clean and well-founded preparation of legal documents for my company. Communication takes place on an equal footing, which is often not a given.
Client via Trusted Shops · Legal advice
08/10/2026
Translated from German
I am pleasantly surprised that an online order is handled so quickly. And yet my individual case was not treated as standard; instead, its particularities were identified and taken into account.
Client via Trusted Shops · Contract check
06/30/2026
Translated from German
Fast review of my service agreement It was reviewed with good tips, and I also received comprehensive help with two follow-up questions. The user interface is also very easy to use.
Client via Trusted Shops · Legal advice
07/21/2026
Translated from German
Fast, effective, human and professional. Recommended, 100%.
Client via Trusted Shops · Legal advice
06/29/2026
Translated from German
A prompt, competent and solution-oriented answer that fully met my expectations.
Client via Trusted Shops · Legal advice
06/29/2026
Translated from German
A prompt, competent and solution-oriented answer that fully met my expectations.
Client via Trusted Shops · Legal advice
07/21/2026
Translated from German
Fast, effective, human and professional. Recommended, 100%.
Client via Trusted Shops · Contract check
06/30/2026
Translated from German
Fast review of my service agreement It was reviewed with good tips, and I also received comprehensive help with two follow-up questions. The user interface is also very easy to use.
Client via Trusted Shops · Legal advice
08/10/2026
Translated from German
I am pleasantly surprised that an online order is handled so quickly. And yet my individual case was not treated as standard; instead, its particularities were identified and taken into account.
Client via Trusted Shops · Legal documents
03/18/2026
Translated from German
Fast and well-founded preparation of legal documents Very fast, yet clean and well-founded preparation of legal documents for my company. Communication takes place on an equal footing, which is often not a given.
Client via Trusted Shops · Trademark registration
03/31/2026
Translated from German
My application for a combined word/figurative mark was handled professionally, especially in choosing the name. This met my expectation of a successful registration of the trademark with the EUIPO.
Client via Trusted Shops · Company formation
03/06/2026
Translated from German
Great support for founders Communication by email was fast and easy. My questions were answered competently and I was helped along with the individual steps.
Client via Trusted Shops · Legal advice
03/19/2026
Translated from German
Very fast response to all concerns with detailed and understandable answers. Recht 24/7 gave me the legal certainty I needed to act in a difficult situation. The costs were transparent and predictable at all times.
Client via Trusted Shops · Terms and conditions & data protection
03/04/2026
Translated from German
The terms and conditions, the privacy policy and the contract were drafted incredibly quickly and precisely. Naturally, a lawyer familiar with my field was chosen. The price-performance ratio is top.
Client via Trusted Shops · Terms and conditions drafting
07/16/2026
Translated from German
A clear recommendation Drafting our terms and conditions went smoothly and very quickly. The price is more than fair compared to what our lawyer charges. I can recommend this way of having terms and conditions drafted without reservation.
Client via Trusted Shops · GmbH liquidation
01/28/2026
Translated from German
Support with the liquidation of a GmbH The responses always came very promptly, and my questions were answered clearly and understandably. My expectations were not only met but exceeded. Recommended without reservation.
Client via Trusted Shops · Legal advice
06/20/2026
Translated from German
Great experience, the processing happens in a truly unbeatable time. For me, with two orders, already in under 24 h, and that at a price that is completely unbeaten compared to the market.
Client via Trusted Shops · Contract review, apartment purchase
02/11/2026
Translated from German
Expectations were exceeded! At first I was skeptical whether the online service would measure up to a personal conversation with a lawyer. But Recht 24/7 exceeded my expectations. Highly qualified staff, fast response times.
Client via Trusted Shops · Contract check
04/29/2026
Translated from German
Very fast, very thorough, very professional! The fast and professional evaluation and assessment of my contract helped me make an informed decision. All around very fast, very thorough, very professional!
Client via Trusted Shops · Legal advice
06/29/2026
Translated from German
A prompt, competent and solution-oriented answer that fully met my expectations.
Client via Trusted Shops · Legal advice
07/21/2026
Translated from German
Fast, effective, human and professional. Recommended, 100%.
Client via Trusted Shops · Contract check
06/30/2026
Translated from German
Fast review of my service agreement It was reviewed with good tips, and I also received comprehensive help with two follow-up questions. The user interface is also very easy to use.
Client via Trusted Shops · Legal advice
08/10/2026
Translated from German
I am pleasantly surprised that an online order is handled so quickly. And yet my individual case was not treated as standard; instead, its particularities were identified and taken into account.
Client via Trusted Shops · Legal documents
03/18/2026
Translated from German
Fast and well-founded preparation of legal documents Very fast, yet clean and well-founded preparation of legal documents for my company. Communication takes place on an equal footing, which is often not a given.
Client via Trusted Shops · Trademark registration
03/31/2026
Translated from German
My application for a combined word/figurative mark was handled professionally, especially in choosing the name. This met my expectation of a successful registration of the trademark with the EUIPO.
Client via Trusted Shops · Company formation
03/06/2026
Translated from German
Great support for founders Communication by email was fast and easy. My questions were answered competently and I was helped along with the individual steps.
Client via Trusted Shops · Legal advice
03/19/2026
Translated from German
Very fast response to all concerns with detailed and understandable answers. Recht 24/7 gave me the legal certainty I needed to act in a difficult situation. The costs were transparent and predictable at all times.
Client via Trusted Shops · Terms and conditions & data protection
03/04/2026
Translated from German
The terms and conditions, the privacy policy and the contract were drafted incredibly quickly and precisely. Naturally, a lawyer familiar with my field was chosen. The price-performance ratio is top.
Client via Trusted Shops · Terms and conditions drafting
07/16/2026
Translated from German
A clear recommendation Drafting our terms and conditions went smoothly and very quickly. The price is more than fair compared to what our lawyer charges. I can recommend this way of having terms and conditions drafted without reservation.
Client via Trusted Shops · GmbH liquidation
01/28/2026
Translated from German
Support with the liquidation of a GmbH The responses always came very promptly, and my questions were answered clearly and understandably. My expectations were not only met but exceeded. Recommended without reservation.
Client via Trusted Shops · Legal advice
06/20/2026
Translated from German
Great experience, the processing happens in a truly unbeatable time. For me, with two orders, already in under 24 h, and that at a price that is completely unbeaten compared to the market.
Client via Trusted Shops · Contract review, apartment purchase
02/11/2026
Translated from German
Expectations were exceeded! At first I was skeptical whether the online service would measure up to a personal conversation with a lawyer. But Recht 24/7 exceeded my expectations. Highly qualified staff, fast response times.
Client via Trusted Shops · Contract check
04/29/2026
Translated from German
Very fast, very thorough, very professional! The fast and professional evaluation and assessment of my contract helped me make an informed decision. All around very fast, very thorough, very professional!
Our awards and reviews reflect the highest level of client satisfaction.
At a glance
Form a gGmbH: the essentials
The gGmbH at a glance
The gemeinnützige GmbH, or gGmbH (non-profit GmbH), brings two worlds together: the limited liability and structure of a corporation with the tax advantages of non-profit status. Legally it is a normal GmbH under the German Limited Liability Companies Act (GmbHG). The "g" prefix stems solely from tax law: the articles of association and actual management meet the requirements of §§ 51 to 68 of the German Fiscal Code (AO).
What non-profit status brings
A recognized gGmbH is exempt from corporate income tax (15%) and trade tax insofar as it operates in its non-profit sphere and within a special-purpose operation. It may issue donation receipts, so donors can deduct their donations for tax purposes. Many public funding programs and foundations only award funds to tax-privileged entities. For organizations that depend on donations and grants, the status is therefore a de facto requirement.
What it costs you
The flip side is the restrictions: profits may not be distributed, all funds must be used promptly for the purpose set out in the articles, and on dissolution the assets go to another tax-privileged entity. If you want to sell the company later or withdraw profits, a regular GmbH serves you better.
The articles of association are the critical point
The tax office checks the articles word for word against the model articles in Annex 1 to § 60 AO. If the asset lock clause is missing or the purpose is worded too vaguely, it refuses the formal assessment notice. Then the articles have to be amended, and every amendment to a GmbH's articles costs notary and commercial register fees again. That is why we agree the draft with the tax office before notarization.
Capital and formation
Normal GmbH law applies: €25,000 share capital, at least €12,500 paid in at registration, notarization of the articles of association, entry in the commercial register. A single-person formation is also possible. After registration comes the application for a formal determination that the requirements in the articles are met, under § 60a AO. With the notice, the company is entitled to issue donation receipts.
Typical fields of use
Education providers, daycare centers, care services, research institutions, cultural and sports projects, inclusion businesses. Wherever professional structures, employed staff and entrepreneurial action meet a non-profit purpose, the gGmbH is often superior to a registered association: management makes the decisions, not the general meeting of members.
How it differs from the gUG
If you can't raise the €12,500, you form a gUG (non-profit UG, the German mini-GmbH) with lower share capital. It works identically for tax purposes but must set aside 25% of its annual net profit as a reserve until €25,000 is reached. Then it can become a gGmbH.
FAQ
Frequently asked questions.
Not listed? Write to us using the contact form.
Our fee is a fixed price of €949 net. Notary fees are approx. €800 to €900, the registry court fee approx. €300. If a trade registration is needed, its fee is added, which varies by municipality. The IHK membership fee is set by the respective chamber; non-profit companies are often exempt or pay a reduced fee. We handle the entry in the Transparency Register for €129. You also need share capital of €25,000, of which €12,500 must be paid in at formation. The share capital is not a fee: it remains the assets of your company and can be used for its operations.
From questionnaire to entry in the commercial register, typically 2 to 12 weeks. The duration depends mainly on how quickly the tax office comments on the articles of association.
Your gGmbH pursues exclusively and directly non-profit, charitable or religious purposes under §§ 51 to 68 AO. In return, it is exempt from corporate income tax and trade tax and may issue donation receipts. In exchange, profits may not be distributed to shareholders.
The tax office. After formation, it issues a formal assessment notice under § 60a AO (Feststellungsbescheid) on application. From then on you may issue donation receipts.
Yes. The managing director's pay must be appropriate, meaning in line with what a comparable for-profit company would pay. Excessive pay jeopardizes non-profit status. You should agree the specific amount with your tax advisor.
No. €12,500 is enough for registration. The second half only has to be paid in when the shareholders decide so or the company needs it. Until then, the shareholders are liable for the outstanding amount.
Yes, within a special-purpose operation (Zweckbetrieb, § 65 AO), such as an educational institution that charges course fees. Business activities outside the purpose are possible as a taxable commercial operation but must not become the main purpose.
Yes, by amending the articles of association with notarization. The new articles must meet the requirements of the German Fiscal Code. Talk to us: the effort is similar to a new formation.
They go to another tax-privileged entity or a legal entity under public law, which uses them for non-profit purposes. The shareholders receive back at most their paid-in capital contributions. This is laid down in the articles of association (asset lock, § 55 AO).
One person is enough. The single-person gGmbH is permitted: you can be the sole shareholder and managing director.
After registration, as a rule only the company's assets are liable. Before registration and in the event of breaches of duty as managing director (such as filing for insolvency late), personal liability may arise.
Bookkeeping and annual financial statements like any GmbH, plus the obligation to align actual management with the non-profit purpose and to use funds promptly. The tax office usually reviews non-profit status every 3 years. Ongoing tax support is a job for your tax advisor.
Yes. Like every GmbH, it must report its beneficial owners under § 20 of the German Money Laundering Act (GwG). We handle this for €129.
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