German Charitable Entrepreneurial Company

The charitable entrepreneurial company is attractive for small charitable projects in Germany

In addition to the charitable LLC (gGmbH) and the charitable stock corporation (gAG), which are suitable for larger projects in Germany, the charitable entrepreneurial company (gemeinnützige Unternehmergesellschaft, gUG) has become increasingly important in recent years. It is particularly suitable for small enterprises and can be set up with a share capital of just EUR 1. The charitable entrepreneurial company is therefore often referred to as a "Mini-gGmbH" or "1-Euro-gGmbH". This means that the charitable UG does not have to raise the LLC's usual share capital of EUR 25,000 immediately. Instead, the charitable UG can accumulate the amount over the years.

However, actual 1 euro start-ups are rarely sustainable in practice. A certain minimum initial capital is necessary to prevent the charitable UG from falling into a state of insolvency immediately after its establishment.

Legal and tax advice for charitable UGs

We are happy to provide you with comprehensive support in setting up your charitable entrepreneurial company, e.g. by

  • drafting legally secure articles of incorporation
  • negotiations with the tax authorities on the tax-exempt status of your charitable UG
  • coordinating the incorporation with a notary public and
  • coordinating the registration of the company with the commercial register.

We also provide you with all required legal services (employment law, data protection law, corporate law, etc.) as well as comprehensive advice on (nonprofit) tax law, including bookkeeping and the necessary annual financial statement procedures.

Incorporation of your charitable entrepreneurial company for a fixed price

If you have decided to set up a charitable UG in Germany, we will take care of the entire incorporation process. We offer the setting up of your charitable UG at a reasonable all-inclusive price and will determine the exact amount during an initial consultation with you, in which we can get familiar with your charitable project.

Your attorney for German charitable UGs

Are you interested in incorporating a charitable UG? Our attorneys specializing in the law relating to charitable entrepreneurial companies are Attorney Uwe Müller and Attorney and Certified Foundation Consultant Alexander Vielwerth. The easiest way to contact us is by e-mail ( or by telephone (+49 (0)69 / 76 75 77 80). We look forward to hearing from you.


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