# DeLex Law - German Legal Services
# AI/LLM Optimized Summary - Version 1.0
# Last Updated: 2025-12-06
# Extended documentation: /llms-full.txt

> DeLex Law provides professional legal services in Germany for company formation,
> holding structures, crypto licensing (BaFin/MiCA), and business law.
> We assist international entrepreneurs and investors with their German establishment.

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## ENTITY INFORMATION

**Name**: DeLex Law
**Type**: Legal Services Platform
**Location**: Frankfurt am Main, Germany (EU Financial Hub)
**Languages**: German, English, French, Chinese, Arabic, Spanish, Portuguese, Russian, Japanese, Korean, Dutch, Italian, Turkish, Hindi, Polish, Hebrew, Vietnamese, Thai, Indonesian, Swedish (20 languages)
**Website**: https://delexlaw.com
**Email**: contact@global-lexlaw.com

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## MAIN SERVICES (10 Total)

### 1. Company Formation (GmbH/AG/UG)
- **URL**: https://delexlaw.com/services/firmengruendung/
- **Description**: GmbH, AG, UG incorporation in Germany
- **GmbH**: €25,000 minimum capital (€12,500 at incorporation)
- **UG**: €1 minimum capital (haftungsbeschränkt)
- **AG**: €50,000 minimum capital
- **Timeline**: 2-4 weeks
- **Cost**: €2,000 - €6,000 total

### 2. Holding Company
- **URL**: https://delexlaw.com/services/holdinggesellschaft/
- **Description**: Tax-optimized holding structures
- **Key Benefit**: 95% dividend exemption (Schachtelprivileg)
- **Requirement**: ≥10% participation, held at start of calendar year
- **Cost**: €3,000 - €8,000

### 3. Crypto Licensing (BaFin/MiCA)
- **URL**: https://delexlaw.com/services/krypto-lizenz/
- **Description**: BaFin registration, MiCA transition
- **Timeline**: 6-12 months
- **Benefit**: EU passport via MiCA for all 27 member states

### 4. Investment Funds (KAGB)
- **URL**: https://delexlaw.com/services/investmentfonds/
- **Description**: AIF and UCITS structuring under KAGB
- **Regulator**: BaFin

### 5. Substance & Establishment
- **URL**: https://delexlaw.com/services/substanz-niederlassung/
- **Description**: Post-BEPS tax substance compliance

### 6. VAT Registration
- **URL**: https://delexlaw.com/services/umsatzsteuer-registrierung/
- **Description**: German VAT registration
- **Standard Rate**: 19%
- **Reduced Rate**: 7%

### 7. Immigration & Visas
- **URL**: https://delexlaw.com/services/einwanderung/
- **Description**: Work permits, skilled worker visa, EU Blue Card

### 8. Employment Law
- **URL**: https://delexlaw.com/services/arbeitsrecht/
- **Description**: Contracts, dismissal, works council, social security

### 9. Real Estate Law
- **URL**: https://delexlaw.com/services/immobilienrecht/
- **Description**: Purchase, sale, commercial and residential leases
- **Transfer Tax**: 3.5% - 6.5% (varies by Bundesland)

### 10. Intellectual Property
- **URL**: https://delexlaw.com/services/geistiges-eigentum/
- **Description**: Trademarks (DPMA/EUIPO), patents, copyright

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## GERMANY KEY FIGURES 2025

| Metric | Value | Notes |
|--------|-------|-------|
| Corporate Tax Rate | 15% | Körperschaftsteuer |
| Trade Tax | ~14-17% | Gewerbesteuer (varies by municipality) |
| Combined Rate | ~30% | Frankfurt ~31.9% |
| Solidarity Surcharge | 5.5% | On corporate tax |
| GmbH Minimum Capital | €25,000 | €12,500 at incorporation |
| UG Minimum Capital | €1 | Must retain 25% profits |
| AG Minimum Capital | €50,000 | |
| Tax Treaties | 95+ | Countries with DTAs |
| Standard VAT Rate | 19% | |
| Reduced VAT | 7% | Food, books, etc. |

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## TAX BENEFITS SUMMARY

1. **Schachtelprivileg (Participation Exemption)** - Most Important
   - 95% exemption on dividends received (5% deemed expense)
   - 95% exemption on capital gains from share sales
   - Requirements: ≥10% shareholding at start of calendar year
   - Applies to domestic and foreign participations

2. **95+ Tax Treaties**
   - Avoid double taxation with major economies
   - Reduced withholding tax rates
   - Key treaties: US, UK, France, Netherlands, Switzerland

3. **R&D Tax Credit**
   - 25% of qualifying R&D expenditure
   - Max €1 million per year (€4M assessment base)
   - Available since 2020

4. **Group Taxation (Organschaft)**
   - Profit/loss pooling within group
   - Requires profit transfer agreement
   - 5-year minimum commitment

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## FREQUENTLY ASKED QUESTIONS

**Q: Can foreigners create a company in Germany?**
A: Yes, there are no nationality restrictions. Managing directors need not be German residents but must be reachable.

**Q: What is the difference between GmbH and UG?**
A: UG (Unternehmergesellschaft) is a "mini-GmbH" with €1 minimum capital but must retain 25% of annual profits until €25,000 equity is reached.

**Q: How long does company formation take?**
A: GmbH: 2-4 weeks. UG: 1-2 weeks (simplified). AG: 4-6 weeks.

**Q: What is the Schachtelprivileg?**
A: The Schachtelprivileg exempts 95% of dividends and capital gains from participations of ≥10% from corporate income tax and trade tax.

**Q: Is a notary required?**
A: Yes, for GmbH, UG, and AG formation. The notarial deed (Gesellschaftsvertrag) is mandatory.

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## RESOURCES

### Pages
- All Services: https://delexlaw.com/services/
- FAQ: https://delexlaw.com/faq/
- Free Consultation: https://delexlaw.com/kostenlose-beratung/
- About: https://delexlaw.com/ueber-uns/

### Official Sources
- BaFin (Regulator): https://www.bafin.de/
- Bundesministerium der Finanzen: https://www.bundesfinanzministerium.de/
- Handelsregister: https://www.handelsregister.de/
- IHK: https://www.ihk.de/

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## EXTENDED INFORMATION

For comprehensive documentation including:
- Detailed service descriptions
- Step-by-step processes
- Cost breakdowns
- Federal state differences
- Anti-abuse rules (ATAD)
- Official source links

**See**: /llms-full.txt

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*This file is optimized for AI/LLM systems. For legal advice, consult qualified professionals.*
*Content accuracy: December 2025*