A capital company holding the house, with residents as shareholders, as members of a shareholder e.V., or as tenants only. Used when a group wants limited liability and a bankable legal person without the GenG audit regime, or when a foundation / Träger needs a gemeinnützig vehicle.
- Founding: notarial Gesellschaftsvertrag (§ 2 GmbHG; Musterprotokoll only for ≤ 3 shareholders); Stammkapital €25,000, at least €12,500 paid in before registration (§§ 5, 7 GmbHG); UG from €1 but must retain 25 % of profits until €25k (§ 5a GmbHG) and cannot take Sacheinlagen. Handelsregister entry.
- Cost / time: notary + register on a Geschäftswert of ≥ €30,000 (§ 105 GNotKG) — low hundreds to ~€1,000; weeks. Open question (not a fact): exact fee not verified today.
- Liability: company assets only; banks routinely demand personal Bürgschaften from shareholders for a house loan — the limit is theoretical for small groups.
- Members: shareholders enter/exit by notarial share transfer (§ 15 GmbHG); alternatively the residents form an e.V. that is sole shareholder (ev-association) so people move without notary. Vinkulierung and price formulas in the Satzung stop resale gains.
- Tax (GmbH): Körperschaft- + Gewerbesteuer on rental profit; Grunderwerbsteuer on share deals ≥ 90 % (§ 1 Abs. 3 GrEStG). No § 5 Nr. 10 KStG exemption (that is for eG/Verein only).
- Tax (gGmbH): exempt from KSt/GewSt (§ 5 Abs. 1 Nr. 9 KStG, § 3 Nr. 6 GewStG) if the Satzung passes § 60a AO and the purpose is in § 52 AO — since 2025 incl. wohngemeinnützige Zwecke (wohngemeinnuetzigkeit). Constraints: no profit to shareholders, capital back at nominal, Vermögensbindung (§ 55 AO); Grundsteuer still due on dwellings (§ 5 Abs. 2 GrStG).
- Money: reaches Soziale Wohnraumförderung as Bauherr (with belegungsbindung) and, as gGmbH, foundation grants. Not kfw-134. See Programme map below.
Related
- syndikat-haus-gmbh — the Syndikat variant with the veto shareholder and Direktkredite
- ev-association — typical sole shareholder of a project GmbH
- wohngemeinnuetzigkeit — what gemeinnützig status now covers for housing
- eg-cooperative — cheaper tax position and member equity instrument, but audit regime
- stiftung-owner — foundation as land holder above a project GmbH
- grunderwerbsteuer-baugemeinschaft — share deals and the 90 % rule
- direktkredit-recht — a non-Syndikat GmbH raising Nachrangdarlehen faces the same VermAnlG limits
Programme map
Which money this form actually reaches. Terms live in the linked programme notes.
- Unlocks: gls-bank-financing; Soziale Wohnraumförderung as Bauherr with belegungsbindung; gGmbH: foundation grants (stiftung-trias, Aktion Mensch), saxony-frl-familienwohnen “hilfsweise GmbH” ≥ 90 % resident-owned. Not kfw-134 / Genossenschaftsanteil lines, and not the Selbstnutzer lines kfw-124 / kfw-300 / kfw-308.
- State lines that name a GmbH/gGmbH as Bauherr: berlin-ibb-wohnungsneubaufonds, berlin-ibb-soziale-traegerwohnungen (gGmbH/Träger), hamburg-ifb-mietwohnungsneubau-1-foerderweg, nrw-wohnraumfoerderung-mietwohnraum, nrw-gruppenwohnungen, hessen-mietwohnraumfoerderung, bayern-wohnungsbauprogramm-mietwohnraum, brandenburg-ilb-mietwohnungsbau-neubau, brandenburg-ilb-wohneigentum-innenstaedte-anschubfinanzierung, rheinland-pfalz-isb-darlehen-mietwohnungen, rheinland-pfalz-isb-gemeinschaftswohnungen, saarland-wohnraumfoerderung-mietwohnungsbau, saarland-wohnraumfoerderung-besondere-wohnformen and the land route berlin-konzeptverfahren-erbbaurecht. Energy money is form-blind: kfw-297-298 (298 = Unternehmen), kfw-296, kfw-261, kfw-458, kfw-159, kfw-270, bafa-beg-em.