Stock Corporation (AG)

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A stock corporation (Aktiengesellschaft, AG) generally enjoys a high market reputation among business partners. However, the founding formalities and costs of an AG are relatively high, and the AG is subject to extensive organizational obligations in day-to-day business. The AG is liable to corporate income tax, solidarity surcharge and trade tax.

Formation Requirements

In principle, an AG can be established by any individual. Generally speaking, there are only two founding obligations to be observed. First, an AG must have a minimum share capital of EUR 50,000 (which must be fully subscribed by the founding shareholders) and articles of association need to be certified by a notary. Legal consultation is advisable for drawing up the articles of association.



Legal Services and Fairplay

Mr. Sherif Kotb
Head of Investment and Legal Consulting
 (+202) 3333 8477
 (+202) 3336 8786
sherif.kotb [at]

Correspondence: English/Arabic