General – founding & basics · 1.14
Post-incorporation obligations: IHK, Transparenzregister, Berufsgenossenschaft
Short answer
After formation, three obligations arise that many founders only notice once a letter arrives. IHK (Chamber of Commerce and Industry) membership is created automatically. Your company must register itself in the Transparenzregister (transparency register). Registration with the Berufsgenossenschaft (employers' liability insurance association) is usually already settled with the trade registration.
Key points
IHK (Chamber of Commerce and Industry)
- Every UG and GmbH with an establishment in the district is a mandatory member, even a pure holding UG. In the crafts sector, it is the Handwerkskammer (Chamber of Crafts).
- The contribution is assessed by notice; the amount depends on the specific IHK and on profit.
Transparenzregister (Transparency Register)
- Your company reports its beneficial owners itself, meaning everyone who holds more than 25% of the shares or voting rights.
- Since 2021, an entry in the Handelsregister (commercial register) is no longer sufficient. A violation can lead to a fine.
Berufsgenossenschaft (Statutory Accident Insurance)
- Companies must register within one week after starting. With the trade registration in that week, this is considered settled.
- Employees are always insured. Whether you as managing director are insured yourself depends on your Berufsgenossenschaft.
Two more basics
- Your GmbH must keep books from day one.
- Business letters and emails must state the legal form, registered seat, commercial register court, Handelsregister number, and managing directors. Your website needs an Impressum (legal notice).
Beware of invoices from private providers for “register entries” that arrive after formation and look official. Verify the sender before you pay.
Figures & thresholds (as of November 2026)
- Transparenzregister: If no one holds more than 25%, the managing director is deemed the beneficial owner. The register operator charges a small annual fee.
- IHK: Corporations pay at least the basic fee.
Legal basis
§ 2 IHKG§ 3 IHKG§ 3 GwG§ 20 GwG§ 56 GwG§ 192 SGB VII§ 238 HGB§ 35a GmbHG§ 5 DDG
Continue
- Next video: Which documents and receipts do I need from day 1?
- Related: Trade Registration: Who Must Register, and What Happens Next?
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