What exactly is a gGmbH?
The gemeinnützige GmbH was created by a special regulation in 2013. This was the legislator’s response to the increasing popularity of social entrepreneurship and the need for a non-profit commercially organised legal form.
Definition of a gemeinnützige GmbH
The gGmbH is a limited liability corporation, which mainly serves a non-profit, charitable or ecclesiastical purpose. The purpose must be firmly anchored in the statute of the company and pursued selflessly, directly and exclusively. If the charitable purpose is recognised by the tax office, the gGmbH can enjoy numerous tax exemptions. At the same time, the gGmbH benefits from the commercial organisation
Liability of the gGmbH
As with the conventional GmbH, the liability of the non-profit variant is limited to the business assets of the company. Shareholders are not liable with their private assets.
Exceptions to the limitation of liability
In certain situations, the limited liability may be waived. Individuals must then be liable for their misconduct or legal position.
- Personal guarantees: If one of the shareholders is a guarantor for the gGmbH’s loans, they must be liable with their private assets in case of default.
- Criminal conduct by the managing directors: The managing director of the gGmbH can be held privately liable if they have committed a criminal offence in the course of their work in the company, and has caused economic damage as a result. This often happens when insolvency threatens.
- Regular managing director liability: The managing director can also be held liable for non-criminal conduct on the basis of their regular liability if they violate their duties.
gGmbH Gründung vom Rechtsanwalt
✔ GÜNSTIG ✔ SCHNELL ✔ RECHTSSICHER
Offene Fragen? – Einfach anrufen:
(Mo. – So. von 9 – 22 Uhr / BUNDESWEIT – Dt. Festnetz)
Option of formation with initial contribution of €12,500 or €25,000
The same requirements for the formation of a conventional GmbH apply to the formation of a non-profit GmbH. A minimum deposit of €12,500 or €25,000 must be made. If you decide on the variant with the lower share capital, the shareholders must be privately liable with their private assets for the remaining amount up to €25,000. It is possible to form the company with a contribution in kind or as a “one-person gGmbH”.
Disbursement of profits
Special features of the gGmbH apply to the use of the profits generated. These may only be used for the charitable purpose defined in the statutes. A payment to shareholders may not be made – in fact, it leads to the revocation of the non-profit status. If you want your company to be profit-oriented, we therefore recommend that you form a regular GmbH.
The only exception to the prohibition on dividend payments is the distribution of profits to a non-profit shareholder, such as a gGmbH as parent company.
The gGmbH has its own legal personhood
The gemeinnützige GmbH is a legal person and a corporation. It therefore has its own legal personhood, which enables it to act as a participant in legal transactions. If you conclude an employment contract with an employee or rent a property, the contract does not involve you or the founders, but the gGmbH.
Formation as an individual person possible
Do you want to implement a charitable project as an individual? The gGmbH offers you the legal framework conditions for doing so. If you make the capital contribution, you yourself act as managing director and shareholder.
Gründung als Einzelperson möglich
Sie möchten als Einzelperson ein gemeinnütziges Projekt realisieren? Die gGmbH bietet Ihnen die rechtlichen Rahmenbedingungen. Wenn Sie die Stammeinlage leisten, treten Sie selbst als Geschäftsführer und Gesellschafter auf.
Free choice of a company name
As a company to be registered under commercial law, the gGmbH can choose a free and creative company name. It may be in line with your marketing strategy or the values of your project. The framework is provided by the provisions of company law. Thus, the name must not be misleading or already in use (Section 18 (1) HGB (Handelsgesetzbuch, German Commercial Code)). It must also be distinctive (Section 18(1) HGB). In business transactions, reference must also be made to the legal form by adding the abbreviation “gGmbH”.
External management possible
In order to minimise personal liability, you can hire a third-party managing director for your gGmbH. They do not have to be a shareholder.
gGmbH Gründung vom Rechtsanwalt
✔ GÜNSTIG ✔ SCHNELL ✔ RECHTSSICHER
Offene Fragen? – Einfach anrufen:
(Mo. – So. von 9 – 22 Uhr / BUNDESWEIT – Dt. Festnetz)
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