Founding a public limited company (AG)

Our law firm advise you on these issues:

  • What is the difference between a GmbH and an AG?
  • What is the difference between a GmbH and an AG?
  • What are the advantages of a stock corporation (AG)?
  • What are the disadvantages of a stock corporation (AG)?

A public limited company is suitable for start-ups that require a higher level of capital. The share capital is at least € 50,000. The public limited company (AG) is a legal person under civil law. A legal person has its own legal personality. This means that it can itself bear rights and obligations. A legal person acts through its representatives. The AG acts through its board.

What is the difference between a GmbH and an AG?

In contrast to the GmbH, the AG’s share capital is divided into stocks. At the GmbH, one speaks of shares. In principle, the stocks of a public limited company are freely transferable. Not all stock corporations are listed on the stock exchange. Trading your stocks on the stock exchange is not a prerequisite for founding an AG. Another advantage of the AG is that a capital increase can be made by issuing additional stocks.

A lawyer specializing in corporate law can help you set-up your AG. The articles of association are to be drawn-up individually to suit the society and the needs of its shareholders.

For tax purposes, the corporation has an obligation to pay corporate tax. The tax rate is 15%. In addition, Solidaritätszuschlag tax (solidarity surcharge) of 5.5% of corporate income tax must be paid. In addition, trade tax is payable because the corporation is a merchant form in the sense of commercial law.

What are the advantages of a stock corporation (AG)?

By founding an Aktiengesellschaft (incorporation), you have the following advantages:

  • No personal liability for corporate debts
  • A known and proven legal form at home and abroad
  • Higher capital resources than a GmbH
  • Flexibility in drafting the articles of association
  • Quick establishment and entry in the commercial register
  • Lower tax burden than private individuals.

Schedule an appointment now

When founding a new company, we can offer you the establishment of a AG at a fixed price under the following conditions:


420 zzgl. Umsatzsteuer


670 zzgl. Umsatzsteuer


890 zzgl. Umsatzsteuer
Comprehensive advice on the legal form
and the special features of the company
Planning and implementation of the foundation
Elaboration of the individual social contract
(Articles of Association)
Providing a template for the
Managing director contract
Registration for the commercial register
Verification of the name of thecompany at the IHK
(Germand Chamber of Industry and Commerce)
In-kind establishment
Business registration
Template for the preparation of the opening balance
Tax registration with the tax office

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Kontakt:Wittelsbacherstraße 18 | 10707 Berlin 030 407 417