Practical Guides
In-depth guides to German business law — written for international founders and companies, checked against the current legal position.
In a nutshell: three guides, three practical topics: forming a GmbH without German residency, BaFin CASP authorisation after the end of the transitional regime, and the holding structure with the 95% exemption under § 8b KStG.
GmbH Formation for Foreigners: Steps & Costs
No German residency required: requirements for shareholders and directors, notary appointment, bank account, commercial register — and the typical hurdles for non-residents.
Read moreBaFin CASP Authorisation in Practice (MiCA)
Own-funds classes (€50,000/125,000/150,000), the 25+40 working-day procedure under Art. 63 MiCAR, and the landscape after the transitional regime ended on 31 Dec 2025.
Read moreGerman Holding Structures: § 8b and Trade Tax
95% tax-free dividends and capital gains, an effective burden of ~1.5%, trade tax fundamentals, choice of legal form and substance requirements.
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