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There is a difference in the extent of the founding capital (share capital).

The founding capital of the GmbH is 25 000 euros, while the Ltd. may be established with one English pound, and the UG with Euro.

Attention! In case of UG & Co. KG, it is not necessary to collect 25 000 euros and later transform it into a GmbH. This rule only applies to the UG. As you primarily choose the capital company as legal form for the purpose of taking off the financial liability of yourself, it is recommended to wait for the commercial court registration, because the limitation of liability enters in to force only from that moment. Therefore, we do not recommend starting work with the pre-company.