Germany UG vs AG
Legal Entity Comparison
Time of Update: 2026-03-31
UG is a legal entity in Germany, its full name is Haftungsbeschränkt. It is a form of limited liability company under joint ownership. UG does not participate publicly in the market, requires a minimum of one shareholder and at least one director. Unlike other companies, UG does not need to appoint a legal representative, have a local person serve as a director, or have a company secretary. The minimum registered capital for UG is theoretically 1 euro, but it is recommended to be 100 euros for smoother company registration, tax number application, and company account opening. UG also does not require verification of capital, but the company must contribute a certain amount from its turnover as registered capital annually, until reaching 25,000 euros. In summary, UG is a flexible and simple legal entity suitable for small businesses and entrepreneurs.
Germany Legal Entity Comparison
Germany Legal Entity Comparison
Basic Information
UG
AG
Ownership:
Consolidated Ownership
Ownership:
Consolidated Ownership
Limited Liability:
Positive
Limited Liability:
Positive
Publicly Participates In Capital Market:
Negative
Publicly Participates In Capital Market:
Positive
Shareholder / Director / Secretary Requirements
UG
AG
Requirements For Shareholders:
At least one
Requirements For Shareholders:
Unrestricted
Requirements For Directors ::
At least one
Requirements For Directors ::
At least one
Legal Representative Not Mandatory:
Positive
Legal Representative Not Mandatory:
Negative
Local Directors Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Negative
Registered Capital Requirement
UG
AG
Minimum Registered Capital Requirement:
1. Starting from 1 euro in principle;
2. YCapital suggests a minimum of 100 euros. This will make the company registration, tax number application, and account opening process much smoother.
2. YCapital suggests a minimum of 100 euros. This will make the company registration, tax number application, and account opening process much smoother.
Minimum Registered Capital Requirement:
50,000 euros
Capital Injection Not Required:
Positive
Capital Injection Not Required:
Positive
Capital Injection Requirement:
The company must pay a certain amount of registered capital from its turnover annually until it reaches 25,000 euros.
Capital Injection Requirement:
N/A
Memo
UG
AG
Memo:
N/A
Memo:
At least three members of the board of supervisors are needed to oversee the decisions of the board of directors.
DE
Germany
CI - Company Incorporation
German UG Company Registration + VAT + EORI
From EUR 3,250.00 / Company
Product Valid: Positive
Applicant Must Be Present: no
Applicable country/region
DE - Germany
Learn More
