Five Registrations You Owe After Incorporating Your GmbH
Your GmbH is in the Handelsregister. The hard part is done. But five registrations follow, each with its own deadline and penalty for missing it. (After entry, you can also clean up non-mandatory director data like a private street address or a scanned signature from the public Registerordner per BGH II ZB 2/25.) For the full path from first decision to operational company, see the step-by-step formation guide or the complete GmbH formation pillar.
Berufsgenossenschaft (BG): One week after founding (§ 192 SGB VII). Mandatory even without employees. Most founders learn about the BG from the fine notice. Penalties reach EUR 25,000.
Gewerbeanmeldung: Register at the local trade office before starting operations (§ 14 GewO). Costs EUR 15-30. The Gewerbeamt forwards your data to the tax office automatically.
Steuerliche Erfassung: Submit the tax questionnaire via ELSTER within one month (§ 138 AO). Without a Steuernummer, you cannot issue valid invoices.
Transparenzregister: Report beneficial owners (anyone above 25%) at transparenzregister.de without delay (§ 20 GwG). No grace period. Fines up to EUR 150,000.
IHK membership: Starts automatically with the Gewerbeanmeldung. The first contribution assessment arrives within weeks.
One more: since January 2025, every GmbH must accept e-invoices (E-Rechnungen) in structured format. Make sure your accounting software handles XRechnung or ZUGFeRD before your first supplier invoice arrives.
Legal Sources
See Also
- GmbH Formation in Germany: The Complete Guide for Founders
- GmbH vs. UG: Which Legal Entity Should You Choose for Your German Startup?
- Delete Non-Mandatory Director Data from the Handelsregister
- How to Start a Business in Germany: Complete GmbH Formation Guide
- Transparenzregister: Update Your Entry After Every Funding Round
- EUR 1,000 Entlastungsprämie 2026: failed plan (§ 3 Nr. 11d EStG-E)
- Business bank account for foreign GmbH founders: § 7 GmbHG decoded