Virtual Lunch & Learn is a series of virtual peer-exchange sessions for CodeControllers to share their knowledge and insights on tech and freelance topics.

Virtual Lunch & Learn: How to decide when to move to a GmbH or UG as a freelancer

At CodeControl, our mission is to help freelancers realize fulfilling work. We know that one of the pain points for freelancers in Germany is the decision on how to incorporate their business. To help navigate the tricky world of German finance, we were joined by our friends from Accountable, the mobile app that helps self-employed professionals optimise their taxes and give them peace of mind. In our recent session, the focus was on the benefits and downsides of incorporating.

Joining us were Tino Keller, Co-Founder & MD at Accountable and Andreas Reichert, a tax advisor with over 25 years of experience in Germany, who clarified the difference between a GmbH, an UG and a classic freelancer setup.

Check out the video below to:

💡 Understand the basics of GmbH and UG and how much it costs to start and close one.

📑 Learn about the differences in administration and taxes between a freelancer setup and incorporation.

🧮 See some practical examples of sample taxable income and the taxes due in the different cases.

If you enjoyed the conversation with Tino and Andreas, be sure to check out some more tax guides on Accountable’s blog.


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CodeControl works with top-notch freelancers, provides them with services to make their professional life easier, and matches them with compelling projects for companies who need their services.

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