When exporting alone is no longer enough
Company formation and registrations in DACH and the Nordics
In most cases you don’t need to set up a company in your target market at all. When you do, we advise on the lightest structure that works and handle the applications and the authorities for you.
When exporting alone is no longer enough
Company formation: usually not needed – but sometimes it is
Most of our clients sell into their target market without any local structure: directly, through an online shop or via an importer. That is the fastest and lightest way, and it is where you should start.
At some point the question may still come up. You store goods in the target country, hire someone there, bid for public contracts, or a customer wants a local contracting party. Then it pays to know what the lightest sufficient solution is – and what is unnecessary administration.
We advise on which form makes sense in your situation, handle the applications and the correspondence with the authorities in the local language and bring in a tax adviser or lawyer when one is needed.
Company formation options
Company formation options, from lightest to heaviest
Four levels. Most companies stay at the first two – and that is entirely sufficient. The logic is the same within the EU; Switzerland and Norway follow their own rules as non-EU countries.
| Level | What it is | When it is enough | Administrative burden |
|---|---|---|---|
| 1. Nothing | Selling from your home country as an intra-EU supply or via the OSS scheme | B2B sales and e-commerce with goods shipped from your home country | No new obligations in the target country |
| 2. VAT registration | A local tax number and VAT ID, no new company | Storing goods in the target country, selling goods already located there | Periodic VAT returns |
| 3. Branch | A commercial register entry without a new legal entity | You want a local address and register entry | Part of the parent company’s accounts |
| 4. Own company | An independent local legal entity (e.g. GmbH, Oy, AB, ApS, AS) | Own staff, public tenders, established turnover | Full local accounting and published financial statements |
The table is an indicative summary, not tax or legal advice. Your situation needs to be reviewed with a qualified adviser – we bring one into the project.
Company formation by country
Company formation: limited companies at a glance
If company formation does become necessary, these are the usual private limited company forms and their minimum share capital.
| Country | Common form | Minimum share capital |
|---|---|---|
| Germany | GmbH (or UG as a mini-GmbH) | €25,000 (UG from €1) |
| Austria | GmbH | €10,000 |
| Switzerland | GmbH | CHF 20,000 |
| Finland | Osakeyhtiö (Oy) | No minimum |
| Sweden | Aktiebolag (AB) | SEK 25,000 |
| Denmark | Anpartsselskab (ApS) | DKK 20,000 |
| Norway | Aksjeselskap (AS) | NOK 30,000 |
Status: September 2026. Formation costs, notary requirements and director residency rules differ from country to country – we clarify them for your case.
What we do
Company formation support, from advice to applications
- Assessment: is a registration needed at all, and to what extent?
- Recommendation of the lightest sufficient solution, with reasons
- Applications and attachments in the local language, including VAT registration
- Correspondence with the tax office and authorities
- Coordinating the formation phase: notary, bank account, commercial register
- Bringing in a tax adviser or lawyer when needed
German VAT: one tax office per country
Germany centralises the VAT affairs of foreign companies by country of residence (§ 1 UStZustV). Examples: Finland and Norway – Finanzamt Bremen; Sweden – Finanzamt Hamburg-Nord; Denmark – Finanzamt Flensburg; Austria – Finanzamt München; Switzerland – Finanzamt Konstanz.
All correspondence therefore runs through one office, in German.
We are not a tax or law firm
We advise commercially and handle the practical dealings with authorities in the local language. Actual tax and legal advice is always given by a qualified professional whom we bring into the project – we tell you in advance who does what and what it costs.
Beyond company formation, we also support corporate transactions and ownership changes: target search, first contacts and commercial preparation of negotiations, alongside your advisers.
Questions
Frequently asked questions: company formation
Is company formation needed in Germany or the Nordics?
In most cases, no. A company can sell into Germany, Austria or the Nordic countries directly, through an online shop, or via an importer or commercial agent without a local entity. Most of our clients work this way.
The question usually comes up when you store goods in the target country, hire staff there or your customers require a local contracting party. We go through your situation and tell you plainly if nothing is needed.
When do I need a German VAT number?
Typically when you store goods in Germany – including in a fulfilment warehouse – or sell goods that are already in Germany to German consumers. The same applies to certain installation and construction services performed in Germany.
Selling to businesses from another EU country does not require registration, and e-commerce to consumers is usually handled through the OSS scheme. Read more in our VAT guide.
Which German tax office handles our VAT?
Germany centralises the VAT affairs of foreign companies by country of residence (§ 1 UStZustV): for example Finanzamt Bremen for companies from Finland and Norway, Finanzamt Hamburg-Nord for Sweden, Finanzamt Flensburg for Denmark, Finanzamt München for Austria and Finanzamt Konstanz for Switzerland.
In practice this makes things easier: correspondence runs through one office rather than being spread across local authorities. Communication is in German – we handle it for you.
What are the alternatives to company formation?
The lightest option is a VAT registration only, which creates no new legal entity. A middle ground is a branch (Zweigniederlassung in Germany, filial in Sweden or sivuliike in Finland), which gives you a local register entry without a separate company – liability stays with the parent.
Your own limited company is the heaviest option: it brings local accounting and financial statement obligations. It makes sense once you have established turnover or your own staff in the market.
Do you handle obligations after company formation too?
We coordinate them. Periodic VAT returns, the annual return and recapitulative statements are handled together with a local tax adviser from our network. We make sure information flows and deadlines are met.
Do you give tax or legal advice?
No. We advise commercially on which structure makes sense in your situation, handle applications and dealings with the authorities in the local language and bring a tax adviser or lawyer into the project when needed.
Actual tax and legal advice is always given by a qualified professional – we tell you in advance who does what and what it costs.
Related services
These work well together
Market Research
Competitors, price levels, sales channels and a realistic demand estimate for your target market – in numbers, not guesses.
Partner & Supplier Search
We find, assess and approach distributors, importers, agents or suppliers – and support you in the negotiations.
Go-to-Market as a Service
From market research to the first signed contracts – one contract, one accountable person. A sales resource in your target market without hiring.
Get in touch
Let’s start the conversation
Tell us where you want to grow – the DACH region or the Nordics – and we’ll work out the most sensible first step together. The first conversation is free and without obligation.