Every eG must belong to a Verband holding the Prüfungsrecht (§ 54 GenG) and name it on its website. No Verband, no registration.
- Gründungsgutachten (§ 11 Abs. 2 Nr. 3 GenG): before the register entry the Verband certifies admission and gives a gutachtliche Äußerung on whether the members’ or creditors’ interests are endangered — it checks the Satzung, Wirtschaftsplan/Finanzierung, board competence and, for housing co-ops, that the house is actually fundable. A negative opinion blocks founding.
- Pflichtprüfung (§ 53 GenG): at least every 2nd financial year; annually once Bilanzsumme > €2 m (most housing co-ops with one house exceed this fast); full HGB-style audit above €1.5 m Bilanzsumme and €3 m Umsatz.
- Cost bands (quoted 2026): PkmG: ~€125/h + VAT, a well-prepared Gründungsprüfung 25–30 h ≈ €3,100–3,750 + VAT; minimum annual Beitrag €250. Progress-Verband: Grundbeitrag €100/yr + €150 per started €500k Umsatz for audit users. Housing Verbände (VdW/vbw) price by Bilanzsumme — get ≥ 3 offers (genossenschaften.digital).
- Which Verband: ~37 Verbände hold the Prüfungsrecht (WPK register, 2024). For housing: regional VdW / vbw / VNW / VdWg under the GdW umbrella (Wohnungswirtschaft, best Förder know-how, higher fees); Genossenschaftsverband – Verband der Regionen (14 Länder, sector-open); PkmG/PDG (Berlin, nationwide, small co-ops, cheapest); Progress (Bremen), BWGV/GVB in the south.
- Cohousing lens: the Gutachten is also the document banks and Förderbanken read; a good Verband doubles as the group’s Förderberater.
Related
- eg-cooperative — the entity that needs this
- genossenschaft-shares — the equity the Gutachten sizes
- kfw-134, soziale-wohnraumfoerderung — lenders rely on the audit trail
- de-support-network — advisory network beyond the Verband (WP7)
- dachgenossenschaft-model — joining an umbrella avoids a separate Gutachten
Detail
Erstberatung at most Verbände is free (GdW site). Time from first contact to register entry: ~6 months (GdW), 3–6 months (Genoverband). The Gutachten needs a signed Satzung, Gründungsprotokoll, Vorstand/Aufsichtsrat appointments, a multi-year Wirtschaftsplan with financing commitments and the members’ equity list.
Open question (not a fact): fee schedules of the regional housing Verbände (VdW Rheinland Westfalen, vbw, VNW, VdW Bayern, VSWG Sachsen) were not published online in a form I could verify today — request quotes.
Programme map
Which money this form actually reaches. Terms live in the linked programme notes.
- Funding consequence: the Verband sits before the money. No Gründungsgutachten → no register entry → no eG → no access to kfw-134, the Genossenschaftsanteil lines (berlin-ibb-genossenschaftsfoerderung-anteilserwerb, rheinland-pfalz-isb-genossenschaftsanteile) or the co-op tracks of hamburg-ifb-baugemeinschaften-genossenschaftlich, berlin-ibb-genossenschaftsfoerderung-neubau-bestand and soziale-wohnraumfoerderung. Budget the €3–4k Gründungsprüfung plus the annual Beitrag as pre-funding cash. Open question (not a fact): no programme verified today that reimburses Gründungsprüfungskosten; the nearest are the advisory desks berlin-netzwerkagentur-generationenwohnen and rheinland-pfalz-anschubfoerderung-wohnprojekte, and de-support-network.