Licker, Seidler & Partner
Lawyers and tax consultants


Schivelbeiner Str. 19
10439 Berlin
Phone: 0049/030/447 179 94
Fax: 0049/030/447 179 96


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Incorporation of enterprises
-English Ltd.
-GmbH (Private Limited Company by Shares)

-Bank account
-Brand protection
-German private insolvency procedure
-German standard insolvency procedure
-Englisch Ltd. incorporation
-GmbH incorporation

-Law / Judgements
-What is a

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What is a GmbH?
GmbH is a German abbreviation and stands for Gesellschaft (Company) mit (with) beschränkter (limited) Haftung (liability). In principle it is comparable to the english private Limited Company by Shares.
A company is a legal entity, created by law. Artificial persons are created by a gathering of natural persons.

Legal entities are capable of holding rights as well as in charge of special liabilities. One of the duties to perform is the obligation to pay taxes.
Those legal entities are not able to act as a natural person. The ability to perform tasks is given by creation of acting body such as a general assembly or a Board of Administration.

The legal basis for incorporation, rights and duties to be performed by shareholders and executive directors are discribed in the "deutsches GmbH - Gesetz" (german law for Companies with limited liabilites; the GmbH).

Some major points are described in the following: