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Comparison of sole proprietorship (Einzelunternehmen), GbR, OHG, KG, UG and GmbH by minimum capital, liability, notarial form and registration requirement.
Legal forms compared: Which one suits your start-up?

Choosing the legal form is one of the first – and

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Setting up a GmbH in Cologne – Incorporation documents with a view of Cologne Cathedral
Forming a GmbH in Cologne: Procedure, Costs and Typical Mistakes

A GmbH only comes into existence upon its registration in the commercial register. Until

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Residential and office use of a property with a verified lease agreement in the foreground
Residential or commercial lease? The distinction – and why it determines your protection against eviction
The Berlin Court of Appeal ruled that rental agreements with legal entities are regularly
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Commercial lease agreement and defective commercial premises as a symbol for the risks of a rent reduction
Rent reduction in commercial tenancy law: prerequisites, exclusion clauses and risks

If the rental property is defective, the rent is reduced by operation of law

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Commercial lease agreement Typical mistakes and risks for entrepreneurs
Have a commercial lease checked: procedure, documents and scope of review

Author: Helmer Tieben, Solicitor · Last legal review: August 2026

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Partially filled-out tenant application form for a rental property with a ballpoint pen and flat keys on a desk
False information in the tenant self-disclosure form: rescission and termination
If you are interested in a rental flat, you have to look at the
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Commercial Lease Agreement: What Tenants and Landlords Need to Know
Commercial lease: content, risks and checklist for tenants and landlords
Commercial lease agreements regulate the use of premises for business purposes and
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Kitchen table with official letter and calculator – symbolic image for the examination of livelihood in spousal immigration
Spousal visa and secure livelihood: When the immigration authority may refuse
Not only the applicant's livelihood, but also the applicant's living expenses.
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Commercial lease agreement with amendments and appendices on a desk – checking for defects in the written form
Written form in commercial tenancy law: what has applied to all contracts since 2026

Last legal review: August 2026 · Takes into account the BEG IV reform (text form)

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A closed ward door in a psychiatric hospital as a symbol of involuntary commitment and court-ordered confinement
Compulsory Admission and Detention: Prerequisites, Procedures, and Remedies
The placement of mentally ill people represents a major intervention in
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