I wonder what regulations you're talking about when opening a UG. There's a form contract that you fill in, got to a Notar, pay a fixed fee (50 Euros IIRC), wai

I wonder what regulations you're talking about when opening a UG. There's a form contract that you fill in, got to a Notar, pay a fixed fee (50 Euros IIRC), wait for the electronic registration and done. Even forming a GmbH is not really a major hassle - we have formed ours in half a day. The main hurdle for the GmbH is actually the base capital that you need to accumulate - 25.000 euros. But that's not "cost" since you get to spend the money. The larger issue associated with both legal forms are actually the bookkeeping requirements since unlike a GbR or freelance, the company is actual a legal entity and does own all its money, so you need to pay yourself a wage instead of just taking money from the company. However, you can get a tax accountant to do all the bookkeeping for you for a reasonable amount.