UK Limited Company, built for German founders.

Yes. The UK Companies Act 2006 imposes no residency or nationality requirement on directors, shareholders or Persons with Significant Control. A German resident holding a Reisepass or Personalausweis can incorporate a UK Ltd, own 100% of the shares and act as sole Geschäftsführer entirely from Germany.

For international, digital or lean businesses — yes. The Ltd removes the €25,000 Stammkapital, the notarial deed and the multi-week Handelsregister process. For a domestic-only German business with a physical presence and staff in Germany, a GmbH usually remains the correct structure. We advise honestly which is better for your case.

Yes, but the legal analysis changed. Pre-Brexit, ECJ case law (Centros, Überseering, Inspire Art) protected the UK Ltd's legal recognition in Germany. Post-Brexit, Germany applies the Sitztheorie more strictly to third-country companies. In practice most UK Ltds run by German residents continue to operate normally, but you must take German tax advice on where the company is 'managed and controlled' — this is the single most important question to resolve early.

Under § 10 AO (Abgabenordnung), a company is tax-resident where its actual place of management is located — regardless of where it is incorporated. If a UK Ltd is fully managed from Germany, the Finanzamt may treat it as also having unlimited German Körperschaftsteuer liability. This does not make the Ltd 'illegal' — but it does mean you may need to file in Germany too. Your Steuerberater must confirm the position.

A Betriebsstätte (§ 12 AO) is a fixed place of business. If your UK Ltd has an office, staff or a permanent representative in Germany, it is likely to have a German Betriebsstätte and be taxable in Germany on the profits attributable to that permanent establishment. Working from your German home as sole director is a grey area — this is one of the first questions your Steuerberater will ask.

No. Incorporation, Companies House identity verification, banking preparation and compliance are fully remote from Germany. Wise Business, Revolut Business and Airwallex typically onboard German directors without any UK visit. UK high-street banks may occasionally request a branch visit for a physical account.

For most German founders the reliable stack is: (1) Wise Business or Revolut Business as the primary GBP/EUR account with SEPA and SWIFT; (2) Airwallex for multi-currency, USD receipts and marketplace payouts; (3) optionally a UK high-street account once trading is visible. We never guarantee any specific approval.

UK VAT registration is compulsory once UK taxable turnover exceeds £90,000 in a rolling 12-month period. Voluntary registration is common for B2B exporters and Amazon.co.uk sellers who want to reclaim UK input VAT. If you sell into the EU from your German operations, German VAT and OSS rules continue to apply separately.

Yes if the UK Ltd imports goods into the UK or exports goods from the UK. Post-Brexit, UK–EU shipments require both a UK EORI (for the UK entity) and an EU EORI (for the receiving side). We handle the UK EORI as a separate service.

The UK does not levy withholding tax on dividends paid to non-resident shareholders. In Germany, dividends received by a natural person from a UK Ltd are typically taxed as Kapitalerträge under the Abgeltungsteuer regime (25% + Solidaritätszuschlag + possibly Kirchensteuer), subject to the Germany–UK Double Taxation Treaty. Your Steuerberater will confirm the exact treatment based on your personal situation.

Yes. Under § 138 AO, German residents who acquire a shareholding in a foreign company (typically 10% or more, or acquisition cost above €150,000) must notify their Finanzamt. Directors are also expected to notify. This is a formal declaration, not a tax bill — but skipping it can create problems later. Your Steuerberater or Anwalt should handle the filing.

No — and no advisor honestly can promise this. Sozialversicherung liability follows where you personally work and reside, not the domicile of your company. Structuring a UK Ltd primarily to avoid German Sozialabgaben is a well-known red flag with the DRV and Finanzamt. We do not build structures on that premise.

Yes. This is the most common structure we set up for German founders: one German-resident individual as sole director, sole shareholder and sole PSC. Additional directors or a corporate PSC can be added later.

Typically same working day for our Prestige and Elite clients once Companies House ID verification is complete. ID verification itself is usually finished within 24 hours of order. Compared to a GmbH (4–6 weeks with notary and Handelsregister), the UK Ltd is dramatically faster.