Costs

GmbH and UG annual costs in Germany (laufende Kosten): the whole yearly bill

A small GmbH or UG pays roughly €125 to €205 per year in compulsory public fees in our worked example. The larger part of the bill is the accounting work itself: about €1,200 to €6,400 net per year for a fully outsourced adviser in the same example under the fee schedule, or €1,500 for our complete package at the Kleinst (micro company) price. A statutory audit applies only to medium and large companies. Tax on profit comes on top and is not a running cost in this sense.

Last reviewed: 2026-11-02

Public fees you cannot avoid

Amounts from the current fee rules. These are the items that surprise founders because each letter is small and comes from a different office.

Chamber of commerce (IHK-Beitrag)

A GmbH or UG in trade belongs to its local IHK, which charges a base fee (Grundbeitrag) plus a levy (Umlage) on trade income (§ 3 IHKG). Each IHK sets its own rates. Aachen 2026: €40 up to €20,000 trade income, €80 up to €35,000, €160 up to €50,000, €240 up to €100,000, €320 above that, plus a levy of 0.22% of trade income. Düsseldorf 2026, companies in the commercial register: €150 for a loss or up to €59,310, €300 up to €100,215, €450 above that, plus 0.07%. A loss still pays the base fee. Craft businesses belong to the Handwerkskammer; some belong to both chambers.

Transparency Register (Transparenzregister)

€19.80 per calendar year since the 2024 fee year (TrGebV, Annex). The invoice comes from the register office. Check the sender before you pay anything, because a small official-looking bill is easy to confuse with a private offer.

Company Register: yearly fee

€3 per calendar year if you can use the relief of § 326 HGB (micro and small), otherwise €6 (JVKostG Annex, Nos. 1410, 1411).

Company Register: filing your statements

€18.50 for a micro company, €25 for a small one, €55 for a medium one (JVKostG Annex, Nos. 1420 to 1422). Large companies pay more. A correction before publication adds 50%. Filing in the Bundesanzeiger is no longer the route for current years.

Commercial register (Handelsregister)

No yearly fee. You pay only when something changes: a new managing director, new address, new articles. Each change usually needs a notary and a court fee. Ask the notary for the amount first, because we do not quote these.

Audit (Abschlussprüfung)

Only if the company is medium or large (§ 316 HGB). There is no fee schedule, so a Wirtschaftsprüfer quotes it. Micro and small companies have no statutory audit duty, unless their articles or a lender requires one.

Worked example: a one-person UG

Revenue €120,000, balance sheet total €40,000, trade income and taxable income €20,000, no staff. That is a micro company under § 267a HGB. All amounts are net of VAT.

Public fees

IHK: Aachen €84 (€40 + 0.22% of €20,000), Düsseldorf €164 (€150 + 0.07%). Transparency Register €19.80. Company Register €3 + €18.50. Total €125.30 in Aachen, €205.30 in Düsseldorf.

Route A: adviser does everything

Bookkeeping (§ 33: 2/10 to 12/10 of €209 per month): €502 to €3,010 per year. Statements (§ 35: 10/10 to 40/10 of €353): €353 to €1,412. Tax result from the statements (§ 35: 2/10 to 10/10): €71 to €353. Corporate tax (€161 to €644), trade tax (€81 to €483), annual VAT (€66 to €524). Total €1,232 to €6,426, arithmetic middle €3,829. Expenses are extra.

Route B: complete package here

€125 × 12 = €1,500: bookkeeping, statements, E-Bilanz, tax filing and VAT filing, and you do the work. No VAT shown (§ 19 UStG). Advice is not included, so budget for an hour of advice when you have a real question.

Route C: mixed

An adviser or bookkeeper posts the entries, you produce the statements and returns: €250 + €20 + €150 here, plus VAT filings if they are not done elsewhere, plus the bookkeeper's fee. Other software lists lower prices; see our comparison page.

What is not on this bill

Tax itself: corporate income tax, solidarity surcharge and trade tax on profit, and VAT you pass on. See our GmbH taxes guide.
Staff costs: a managing director on a salary needs a monthly wage tax and, if applicable, social insurance process. We do not offer payroll. Under the fee schedule an adviser may charge €6 to €30 per employee per pay period (§ 34 StBVV), or by agreement.
Your business bank account, insurance, broadcasting fee (Rundfunkbeitrag) and accident insurance association (Berufsgenossenschaft) if you employ people. Amounts vary, so we give no figure.
Formation costs. They are one-off, and notary and register fees for them are separate from this page.
Penalties. If you miss the Company Register filing, the fine (Ordnungsgeld) is €2,500 to €25,000. It is reduced to €500 for a micro company that deposits its balance sheet, or €1,000 for a small company, if you file after the six-week period of the warning but before the fine is fixed (§ 335(1), (4) HGB).

Does the owner still file a personal tax return?

The GmbH's return does not replace your own. The company and you are separate taxpayers. Whether you must file depends on your income, not on owning a company.

If your only income is a salary with wage tax deducted, you often have no duty to file. An assessment becomes compulsory in the cases of § 46(2) EStG, for example if your other income, such as rent, is over €410 per year, or if you had two employers at once.

Dividends from the GmbH usually have 25% capital gains tax withheld, and this flat-taxed income does not count towards that €410 test (§ 2(5b) EStG). Withheld tax does not always end the matter, for example if you choose another method or if you are tax-resident abroad. A Steuerberater should check your case.

Our software does not prepare a shareholder's personal return. It prepares income tax only for a sole proprietor. For the owner of a GmbH, budget for an adviser or a consumer tax tool. Under the fee schedule the return alone is 1/10 to 6/10 of the Table A fee (§ 24(1) No. 1 StBVV), which on €45,000 of income is €122 to €729.

Is a UG cheaper to run than a GmbH?

Not in this bill. The yearly duties are the same: double-entry books, statements, E-Bilanz, Company Register filing, IHK and Transparency Register. The size of the fees depends on the figures, not on the legal form. The saving of a UG is the lower share capital at the start, and a UG must put a quarter of its annual profit, after any loss carried forward, into a statutory reserve each year (§ 5a(3) GmbHG) until its share capital reaches the GmbH minimum.

If you are comparing a UG with working as a sole proprietor, the comparison changes. A sole proprietor may use cash-basis accounts if under the limits and has no Company Register filing. See our guide on UG and GmbH, and get advice on tax and liability before you decide.

What to do this month

List the letters you already received: IHK, Transparency Register, Company Register. Check each sender and the year.
Check your size class. It sets filing fees, audit and software prices (§ 267, § 267a HGB).
Note your filing date: one year after the balance sheet date for the Company Register (§ 325(1a) HGB).
Ask your adviser for the fee basis if you have one: the bill must show the value and fraction used (§ 9 StBVV).
Decide who posts entries, who produces statements, who files. Then compare only those parts.

Frequently asked questions

How much does a small GmbH cost per year in Germany?

Public fees in our example are €125 to €205. Add bookkeeping, statements and tax filing: about €1,200 to €6,400 net with a fully outsourced adviser under the fee schedule, or €1,500 with our complete package at the Kleinst (micro company) price. Tax on profit and staff costs are separate.

My UG made no profit. Do I still pay?

Yes, for most of it. The IHK charges the base fee even with a loss, the register fees stay, and the filing and tax return duties stay. Trade-income-based parts fall away. Dormant companies have the same duties.

Does a German subsidiary cost more per year?

The same list applies. Extra costs usually come from group reporting, translation, audit if size requires it, and the need for an English-speaking contact. If there is an EU or EEA parent, ask an adviser about the exemption in § 264(3) HGB. It is not available with a parent outside the EU or EEA.

I got an invoice for the Transparenzregister. Is it real?

The fee itself is real: €19.80 per calendar year since 2024. Check that the invoice comes from the register office and do not click links in a doubtful email, because private offers can look similar. Our Transparency Register page explains this.

Do I have to pay the IHK if I never use it?

Yes. Membership and fees follow from the law for trading companies, not from use (§ 3 IHKG). The exemptions in § 3(3) IHKG are for natural persons and partnerships that are not in the commercial register, and the start-up exemption only for natural persons, so neither helps a GmbH or UG.

Are these costs tax-deductible?

Generally, costs caused by the business are operating expenses. VAT on them may be recoverable if you are entitled to input tax. Your personal return costs are a different matter, so ask an adviser about your case.

Primary sources and scope

Authoritative references for the key claims on this page. Check the current text before making a filing or accounting decision.