Please note: The TMG has been replaced by the DDG, and the content of this article is up to date. You can find an overview here. Please note: The TMG has been replaced by the DDG, but the decision likely remains relevant. An overview can be found here.
If a website is operated by a limited liability company (GmbH), it must include a legally compliant imprint. The GmbH is the most commonly used corporate form in Germany. The legal framework for the GmbH is laid down in the GmbH Act.
Liability regulations for GmbH shareholders
A key advantage of a GmbH is the limitation of liability. Shareholders are generally liable only with the contributed share capital, which currently amounts to at least 25,000 euros. However, there are exceptions where shareholders may also be personally liable with their private assets. This can occur in the case of personal loans, guarantees, or violations of the GmbH’s capital regulations. Personal liability can also arise in cases of „piercing the corporate veil.“
Every GmbH must have at least one managing director. Managing directors must be natural persons who are fully legally competent. The representation rules of the GmbH are set out in the company’s articles of association and can grant sole representation authority to either one or several managing directors, depending on the case.
Required information in the imprint of a GmbH
Given the growing importance of the internet as a sales channel, more and more GmbHs are running their own websites. According to § 5 DDG, every GmbH must include certain information in its imprint. This includes:
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- Full name and address of the company
- Names of the authorized managing directors
- Telephone number, fax number, and email address of the GmbH
- Register court and registration number, as well as information on share capital, if applicable
- VAT identification number
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Additionally, further information may be required in the imprint, depending on the specific needs of the company.
Important Note: The content of this article has been prepared to the best of our knowledge and belief. However, due to the complexity and constant evolution of the subject matter, we must exclude liability and warranty. Important Note: The content of this article has been prepared to the best of our knowledge and understanding. However, the complexity and constant evolution of the subject matter make it necessary to exclude liability and warranty. This cannot replace legal advice. The use of the templates provided here is at your own risk.
If you need legal advice, feel free to call us at 0221 – 80187670 or email us at info@mth-partner.de.