在德國注冊公司常見的為人合公司和資合公司兩種類型，包括六、七種公司形式。每種公司成立程序各不相同。鑒于我國在德國設立公司絕大多數采用有限責任公司（資合公司的一種）的形式，下面介紹在德成立公司的程序。

德國在1892年頒布了《有限責任公司法》（GmbH-Gesetz），2002年10月重新作了修訂。該法對德國公司注冊成立、同股東的法律關系、組織結構、章程修改及解散、清算、破產等作了詳細規(guī)定。根據該法，成立德國公司的程序歸納為：

1、制定公司章程，主要包括公司名稱、地址、業(yè)務范圍、注冊資本、每一位股東在注冊資本中的認繳金額，全體股東簽字。責任有限公司的最低注冊資本為2.5萬歐元，股東人數沒有限制，每一位股東的認繳金額不低于100歐元，應為50歐元的倍數。也可以實物出資，但應在公司章程中注明實物出資的金額。

2、將公司章程與總經理姓名、出生日期和個人地址以及公司有效簽字人姓名一并交給公證律師公證。公證律師將對公司成立需辦的手續(xù)提出咨詢意見。公證律師將公司名稱和業(yè)務范圍通報德國工商會進行確認。

3、如果在德國注冊公司的經營范圍涉及需要政府審批的行業(yè)，應向有關當局提出申請。有關當局將根據相關規(guī)定，對投資人的個人情況及公司的能力進行了解，做出是否同意的決定。

4、在德國銀行開戶，將至少50%的注冊資本金匯入德國銀行賬戶。如果有實物出資，匯入現金和實物價值相加至少達到50%的注冊資本，其中現金至少占一半，（即注冊總資本的四分之一）。

5、到注冊德國公司所在地的地方法院申辦工商登記手續(xù)。申辦文件有：公司章程和全體股東簽字的授權書、總經理任命書、全體股東名單（包括姓名、出生日期、居住地址、認繳金額）、實物出資報告及實物價值與公司章程中的金額相符公證書、國家的批準證書（如果需要的話）。在申辦工商登記時，還應該說明董事成員的權限。授權經理當場簽字，留簽字印鑒。

6、德國地方法院對申報材料進行審核批準，并在德國聯(lián)邦電子公告上公布。德國地方法院的批準日期為公司的正式成立日期。

7、為能在德國開展營業(yè)活動，公司總經理還應向當地的經濟與秩序局提出營業(yè)登記申請，領取營業(yè)執(zhí)照。申請材料包括本人的有效證件、德國公司的工商登記復印件、需行業(yè)審批的批文、必要的手工行業(yè)技師證等。新德國公司還應該在當地的財政局、稅務局、工商會、勞工局和醫(yī)療保險公司進行登記。

There are two types of companies registered in Germany, namely, joint venture companies and joint venture companies, including six or seven types of companies. The establishment procedures of each company are different. In view of the vast majority of China ' s establishment of companies in Germany in the form of limited liability companies ( a joint venture company ), the following describes the establishment of the company in Germany procedures.

Germany promulgated the ' limited liability company law ' ( GmbH-Gesetz ) in 1892 and revised it in October 2002. The law makes detailed provisions on the establishment of German companies, legal relations with shareholders, organizational structure, amendment and dissolution of the articles of association, liquidation and bankruptcy. According to this law, the procedures for establishing German companies are summarized as follows :

1. To formulate the articles of association of the company, including the name of the company, address, scope of business, registered capital, subscription amount of each shareholder in the registered capital, and signature by all shareholders. The minimum registered capital of liability limited company is EUR 25,000, and the number of shareholders is unlimited. The subscription amount of each shareholder is not less than EUR 100, which should be a multiple of EUR 50. It can also be invested in kind, but the amount of investment in kind should be indicated in the articles of association.

2. The company ' s articles of association and the general manager ' s name, date of birth and personal address as well as the company ' s effective signature name together to the notary lawyer notarization. The notary lawyer will advise on the procedures for the establishment of the company. The notary lawyer notifies the German Chamber of Commerce and Industry of the name and scope of business of the company for confirmation.

3. If the business scope of the registered company in Germany involves industries that need government approval, it should apply to the relevant authorities. The relevant authorities will, in accordance with the relevant provisions, have an understanding of the individual circumstances of the investors and the capabilities of the company and decide whether to agree or not.

4. In the German bank account, at least50 % of the registered capital into the German bank account. If there is physical capital contribution, the sum of cash and physical value will reach at least 50 % of the registered capital, of which cash accounts for at least half ( i. e., a quarter of the total registered capital ).

5. Application for business registration in the local court where the German company is registered. The application documents are : the articles of association of the company and the authorization signed by all shareholders, the appointment of the general manager, the list of all shareholders ( including name, date of birth, address of residence, amount of subscription ), the in-kind contribution report and the in-kind value in accordance with the amount in the articles of association of the company, the national approval certificate ( if necessary ). When applying for business registration, the authority of the members of the directors shall also be stated. Authorize the manager to sign on the spot and leave the signature seal.

6. The German local court approved the application materials and published them in the German federal electronic bulletin. The approval date of the German local court is the official establishment date of the company.

7. In order to carry out business activities in Germany, the general manager of the company should also apply to the local economic and order bureau for business registration and obtain business license. Application materials include my valid documents, copies of the German company ' s industrial and commercial registration, approval documents for industry approval, necessary manual industry technician certificate, etc. New German companies should also register with local bureaus of finance, taxation, chambers of commerce, labour and health insurance.