Set up a GbR or eGbR online

A GbR (Gesellschaft bürgerlichen Rechts, or civil law partnership) is a partnership that forms automatically when at least two individuals pursue a shared commercial purpose. No minimum capital is required.

The GbR is governed by the German Civil Code (BGB) and is well suited to straightforward business partnerships and joint ventures.

The eGbR (eingetragene Gesellschaft bürgerlichen Rechts, or registered civil law partnership) has been available since 2024 as an evolution of the classic GbR. It is voluntarily registered in the partnership register at the local court.

This registration gives the eGbR its own legal identity, greater transparency, and increased legal certainty toward third parties. The eGbR retains the set-up flexibility of the GbR, while adding further benefits.

Setting up a GbR involves seven steps:

1. Draft a partnership agreement (verbal or written)
2. Register your business with the trade office (Gewerbeamt)
3. Apply for a tax number from the tax office (Finanzamt)
4. Open a business account online
5. Register with the Chamber of Commerce (IHK) or Crafts Chamber (HWK)
6. Register with the employers' liability insurance association (Berufsgenossenschaft)

Once you've completed these steps, you're ready to start operating your business.

A written partnership agreement is not strictly required to set up a GbR — a verbal agreement is sufficient under German law.

That said, experts strongly recommend drawing up a written contract. It provides clarity on key matters such as profit distribution, liability, management responsibilities, and the departure of partners.

The eGbR is not significantly more complex than a GbR, but it does require notarial certification and registration in the partnership register at the local court.

This results in higher costs and a longer process. In return, the eGbR gains greater legal certainty and the right to use the "eGbR" designation.

Yes, both legal structures can be set up online. For the classic GbR, trade registration and tax number applications are increasingly handled digitally. Registration of the eGbR in the partnership register is also completed electronically at the local court. However, the eGbR does require notarial certification, which in some cases still takes place in person.

Both structures can be set up entirely online with Qonto — starting from €199.

Setting up a GbR costs between €150 and €500: trade registration (€20 to €60), optional notary fees (€100 to €200), and advisory costs.

Setting up an eGbR is more expensive due to notarial certification (€100 to €200) and the register entry (approximately €150 extra). Account fees also apply.

There is no upper limit on the income or revenue a GbR can generate. You can earn as much as you like. However, if the GbR exceeds annual revenue of €500,000, it is automatically classified as a trading company and must be converted into a general commercial partnership (OHG).