

Excellent
| 4.89 out of 5 (677 reviews)
Form a holding 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 €599 net, all inclusive
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Start a business
Form a holding at a fixed price
With Recht 24/7 you form your holding quickly, simply and online. Directly from a lawyer: as a German law firm, we offer you the highest quality and legal certainty. 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 appointments 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 €599
net plus VAT, notary and court fees, IHK and trade registration costs
Full legal advice directly from a lawyer.
Check of both company names by a lawyer
Check of both company names with the IHK
Formation of parent and subsidiary, GmbH or UG freely combinable
Individual drafting of all formation documents for both companies
Articles of association
Lists of shareholders
Commercial register applications
Managing director's service agreements
Not included: Notary fees · Commercial register and court fees · IHK membership fees · Trade registration costs · each additional company from the third one on (€219) · ongoing tax advice

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.
Order online(10 minutes)
You place your order online and submit the details for both companies.
Documents from a lawyer(24 h)
We draft the formation documents for the parent and the subsidiary, aligned with each other.
Notary appointments(1 to 2 weeks)
First the parent company is notarized, then it forms the subsidiary as its shareholder.
Accounts and deposits(1 to 2 days each)
You open the business accounts and pay in the respective share capital.
Result
Both companies are entered in the commercial register and your holding structure is in place.
Decision guide
Which holding are you building?
The term holding does not describe a legal form, but a function. These five variants occur in practice.
Financial holding
Exclusively holds and manages shareholdings. The classic choice for building wealth.
Operating holding
The parent is active in the market itself and also holds subsidiaries.
Management holding
The parent steers the subsidiaries strategically without being operationally active itself.
Good to know
Is a holding right for you?
A good fit if …
you plan to keep profits in the company and reinvest them, don't rule out selling the company later, or want to separate several business units. Dividends and capital gains are 95% tax-free at holding level (§ 8b KStG, German Corporate Income Tax Act).
Not a good fit if …
you want to withdraw all profits privately on an ongoing basis. Then the tax advantage fizzles out and you pay double structural costs: two sets of books, two annual financial statements.
Alternative→
A single operating company is enough for you. Form a GmbH for €319 or a UG for €259.
Comparison
Legal forms compared
Share capital
Liability
Time to form
Ongoing effort
Our price
Share capital
Liability
Time to form
Ongoing effort
Our price
The tax lever: 95% tax-free from a 15% stake
If the subsidiary distributes profits to the parent, 95% of the dividend is tax-free, provided the parent holds at least 15% of the shares. The remaining 5% is subject to trade tax and corporate income tax including the solidarity surcharge, around 30% in total. The bottom line is a tax burden of about 1.5 to 2% on the distribution. By comparison: a direct distribution to you privately incurs 25% flat-rate withholding tax plus solidarity surcharge. The 95% rule also applies when a subsidiary is sold, and there it applies regardless of the size of the stake.
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 holding: the essentials

Forming a holding: structure, taxes, pitfalls
A holding is not a legal form, but a blueprint: a parent company holds shares in one or more subsidiaries. The subsidiaries run the operating business, the parent holds, manages and collects profits. In practice the structure usually consists of two corporations: a UG or GmbH as the holding and a UG or GmbH as the operating company.
The tax lever: § 8b KStG
The most important reason for a holding is tax. If the operating subsidiary distributes profits to the holding, 95% of these dividends are tax-free at holding level. Only 5% are treated as non-deductible business expenses and are subject to corporate income tax and trade tax, leaving an effective tax burden of around 1.5%. The same privilege applies to capital gains: if the holding sells its shares in the subsidiary, 95% of the gain remains tax-free. By comparison: if you sell GmbH shares as a private individual, you pay tax on 60% of the gain at your personal tax rate under the partial income method.
What a holding cannot do
The tax advantage ends at the border to your private account. As soon as the holding distributes profits to you, 25% flat-rate withholding tax plus solidarity surcharge applies. A holding is therefore a tool for saving, reinvesting and building wealth within the structure, not a trick to make private withdrawals tax-free.
Asset protection and risk separation
Besides taxes, a holding separates risk and assets. The operating business with its liability risks sits in the subsidiary. Valuable assets (shareholdings, trademarks, accumulated profits) sit safely in the parent. If the operating company runs into trouble, the holding's assets are kept separate. With several business units, risks can also be spread across several subsidiaries.
The right order of formation
The order matters: first the holding is formed, then the holding forms the operating company as its shareholder. That way the parent holds the shares from day one.
Calculate ongoing costs realistically
Two companies cost double: two sets of books, two annual financial statements, two IHK fees. Weigh the additional ongoing costs against the tax advantage on your expected profits. As a rule of thumb, the structure pays off if substantial profits are meant to stay in the company, which is exactly what it was built for.
FAQ
Frequently asked questions.
Not listed? Write to us using the contact form.
Our fee is €599 net for the parent and the subsidiary. From the third company on, €219 is added for each additional company. For each company, the following apply separately: notary fees of approx. €800 to €900 (lower for a UG with the standard protocol), approx. €300 for the registry court and the fee for the trade registration, which varies by municipality. The notary invoices after notarization, the registry court about 10 days later.
Not a legal form of its own, but a structure: a parent company (usually a GmbH or UG) holds the shares in one or more operating subsidiaries. You are a shareholder of the parent, and the parent is a shareholder of the subsidiaries.
If the subsidiary distributes profits to the holding, 95% of them are tax-free there (§ 8b KStG). The same applies to gains from selling shares in the subsidiary. Effectively, a burden of around 1.5% remains at holding level. Only when profits are distributed to you privately does the 25% flat-rate withholding tax apply.
Do the math honestly: two companies mean two sets of books and two annual financial statements. The tax advantage mainly pays off when profits stay in the structure and are reinvested. If you want to withdraw everything privately on an ongoing basis, the structure usually does not pay for itself.
Both work. The UG holding gets by with lower share capital and is the cheaper way in. The GmbH holding needs €25,000 in share capital, but comes across as more established to banks. We advise you on the right combination.
We draft the documents in 24 h. After notarization, entry in the commercial register usually takes 5 to 16 days per company.
Yes. The most common case: you are the sole shareholder of the holding, and the holding is the sole shareholder of the operating company. You are the managing director of both companies.
Yes. Each company is a separate legal entity and needs its own business account, its own bookkeeping and its own annual financial statements.
Yes, through notarization by a notary abroad with an apostille, or through a German embassy or consulate. We prepare the documents and powers of attorney.
First the parent company, which then forms the subsidiary as its shareholder. Only this way does the holding hold the shares from the very beginning, which matters for holding periods and a clean structure.
For each company from its entry in the commercial register. Between notarization and registration, those acting on behalf of the company are still personally liable.
About 10 days after entry in the commercial register, the tax office will contact you, separately for each company. We advise you on filling in the tax questionnaire, and this is included in the price.
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