Excellent
| 4.89 out of 5 (677 reviews)
Form a gUG 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 €829 net, all inclusive
As seen in
Start a business
Form a gUG at a fixed price
With Recht 24/7 you form your gUG (non-profit UG) 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 €829
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 gUG 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, want to start with limited liability and can't or don't want to pay in €12,500 for a gGmbH.
Not a good fit if ...
you want to distribute profits: that is ruled out for every non-profit legal form. Or if your project is to be run democratically by many members: then a registered association is the better structure.
Alternative
With a €12,500 deposit and no reserve requirement: form a gGmbH for €949. Membership-based: form a registered association from €259.
Learn moreComparison
Compared: gUG vs. gGmbH vs. registered association
In short: the gUG is the gGmbH for a small start. Identical for tax purposes, but with a reserve requirement and the longer name suffix. Once €25,000 is reached, it can become a gGmbH through a capital increase.
Minimum capital
Reserve requirement
Liability
Founders
Name suffix
Upgrade path
Our price
Minimum capital
Reserve requirement
Liability
Founders
Name suffix
Upgrade path
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 gUG: the essentials
The gUG at a glance
The gemeinnützige Unternehmergesellschaft (haftungsbeschränkt), or gUG, is the little sister of the gGmbH: a corporation under § 5a GmbHG that can be formed with less than €25,000 in share capital and whose articles of association meet the requirements of §§ 51 to 68 of the German Fiscal Code (AO). It combines limited liability, an entrepreneurial structure and tax benefits, without founders having to pay in €12,500.
Who it is meant for
Typical gUG founders are social entrepreneurs, educational initiatives, neighborhood projects and young non-profits that want to work professionally but start without significant capital. Unlike a registered association, you need no 7 founding members and no general meeting of members: one person is enough, and management makes the decisions.
Treated the same as a gGmbH for tax purposes
With the tax office's formal assessment notice under § 60a AO, the gUG is exempt from corporate income tax and trade tax insofar as it operates for its non-profit purpose or within a special-purpose operation, and it may issue donation receipts. Donors can deduct their donations, and funding bodies recognize the gUG as a tax-privileged entity. The name suffix "gUG (haftungsbeschränkt)" must be used in all business dealings.
The two special features
First, the reserve requirement: 25% of annual net profit goes into a statutory reserve until the company can increase its capital to €25,000 and become a gGmbH. Second, the tension with non-profit status: non-profit law requires funds to be used promptly, while UG law requires reserves to be built up. The tax authorities accept the gUG's statutory reserve as permissible, but the articles of association should reflect how the two interact properly. Details like these are exactly what distinguish articles drafted by a lawyer from a downloaded template.
The critical path: the articles of association
The tax office checks against the model articles in Annex 1 to § 60 AO. The wording of the purpose, the selflessness clause and the asset lock must be exactly right. Every correction costs a notarized amendment to the articles plus a register application. Agreeing the draft with the tax office before the notary appointment is therefore the single most important step of the formation.
Plan realistically
Very low share capital is risky: the company bears the notary and register costs, and if you start with an empty till, you will quickly be overindebted on the balance sheet. €500 to €1,000 in starting capital is the sensible range for most formations. The legal form is not a final state: if the project grows, the path leads via a capital increase to the gGmbH, without a new formation and without the company losing its identity.
FAQ
Frequently asked questions.
Not listed? Write to us using the contact form.
Our fee is a fixed price of €829 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: we recommend €500 to €1,000 so the company can cover its start-up costs and is not overindebted right away.
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.
For tax purposes, nothing: both are non-profit corporations with the same rights and obligations. The difference lies in the capital (below €25,000 instead of €25,000), the reserve requirement (25% of annual net profit under § 5a GmbHG) and the name suffix "UG (haftungsbeschränkt)".
25% of each year's net profit must go into a statutory reserve until the share capital can be raised to €25,000 through a capital increase. Since a non-profit company must use its funds for its purpose promptly anyway, we check how the two fit together when drafting the articles. Your tax advisor will clarify the details of how funds are used.
Yes. As soon as the share capital reaches €25,000 through a capital increase, the reserve requirement and the UG suffix no longer apply. The capital increase requires a notarized resolution.
The tax office, by way of a formal assessment notice under § 60a AO (Feststellungsbescheid). From then on you may issue donation receipts.
Yes, at an appropriate level. Excessive pay jeopardizes non-profit status. It is best to agree the specific amount with your tax advisor.
One. You can be the sole shareholder and managing director.
After registration, as a rule only the company's assets are liable. Be careful during the formation phase: anyone who acts on behalf of the company before registration is personally liable. And with very low share capital, the company can become insolvent more quickly, with a duty to file for insolvency under § 15a of the German Insolvency Code (InsO).
Yes: within a special-purpose operation (Zweckbetrieb, § 65 AO) with tax benefits, outside of it as a taxable commercial operation. The non-profit purpose must remain the main activity.
They are tied to the purpose (§ 55 AO): they go to another tax-privileged entity. The shareholders receive back at most their paid-in contributions.
Yes. Like every UG, it must report its beneficial owners under § 20 of the German Money Laundering Act (GwG). We handle this for €129.
For non-profit companies, the standard protocol (Musterprotokoll) is practically ruled out: it does not contain the clauses required by the German Fiscal Code (purpose, selflessness, asset lock). Without them, there is no recognition. That is why we always draft individual articles of association.
More services
