FAQ - Frequently Asked Questions

You have the choice to keep the corporations bank account or to open an account with a new bank.

To open a bank account, you must have a valid passport and a confirmation that Germany is your current place of residence from the local Public Office (Bürgeramt). In many banks, it is possible to have accounts in foreign currencies. 

Almost all large international banks have offices in Germany. 

For account deposits of more than EUR 10,000 cash, banks are required to check the identity of the depositor in order to prevent money laundering.

To get access on the shelf corporations bank account you need to send several documents (copies) to the bank (by postal service or e-mail):

• documents made at the notary
• passport of the buyers
• passport of CEO
• tax numbers of buyers and CEO

If the buyer is a corporation: 

• Proof of public registration (English or with translation in German language)
• Passport of buyers shareholders

The laws against money laundering are quite strict. In will need some days till bank will give you access, so you should send all documents to bank right after notary appointment.

Please do not hestitate to ask for our after-sales assistance if you need some help.

In germany a notary is a high qualified lawyer. It is sometimes difficult to make a soon appointment. 

You can choose any notary in Germany. We usually suggest to engage Prof. Dr. Heckschen in Dresden who gives us preferential service.

The notary is neutral and has to give advice to both parties of the contract. 

Business can start immediately after the transaction. For all tax declarations, especially to declare 

monthly v.a.t.,  you need to register at tax office, where you will get your tax-number.

We strictly recommend to hire a tax advisior to get assistance. Please search in the national register 

of tax advisors.

We will deliver all original documents, Articles of Association, by-laws etc. right after payment. 

Copies can be verified prior to the purchase.

You will also get manuals with important informations for you and your tax consultant, so that you will easily master the next formal steps.

According to the transaction the managing director has to register the company at the local office for 

public order, called „Gewerbeamt“.

Some branches require a permission. Don ́t hesitate to contact us in advance if You have any 

questions on this subject.

In many cases, companies offering skilled crafts need to be recognized by the Chambers of Skilled 

Crafts (Handwerkskammer). In many professions, this requires a master craftsmen certificate, a high 

qualification in the skilled crafts. 

All other aliens can go through the „exception granting procedure“ in Germany to receive a 

permission. The submission of certificates usually suffices.

For most branches Your new company has to be a member of a Chamber of Trade or Commerce by 

law. The appropriate chamber will contact You by time.

A limited liability company (GmbH) is a commercial trading company organized on corporate lines with its own legal personality. It can be established for any lawful purpose. Its share capital is determined in its Articles and corresponds with the sum total of proprietors’ capital contributions. Only the company is liable to creditors for debts incurred by the company.

A limited liability company (GmbH) is the simplest and cheapest form of capital-based company. The particular advantage of a limited liability company (GmbH) is the flexibility of this legal form. The Memorandum and Articles can be drafted in many different and flexible ways. A limited liability company (GmbH) is equally suitable for small companies, medium-sized family companies or even large companies.

Compared with a public limited company (AG), a limited liability company (GmbH) is subject to less severe regulations in some ways. Formation is less formal and is therefore simpler and cheaper. A one-person limited liability company is admissible too. In the case of „small“ limited liability companies a supervisory board is not required. Articles can basically be drafted at will and the law on limited liability companies offers greater flexibility than the law governing public limited companies (Aktien-Gesetz). 

On the other hand a limited liability company (GmbH) is not a public company. There are no restrictions on a sale and this plus transfer of shares must be certified notarially. The Articles can make the sale and transfer of business shares dependent on other requirements, for example the approval of the proprietors.

Proprietors 

There is no requirement for a minimum or maximum number of proprietors. It is even possible to form a one-person limited liability company.

The founders of a limited liability company (GmbH) can be individuals and legal entities, including foreign ones, commercial partnerships (general commercial partnership, limited commercial partnership and EWIV) and companies constituted under civil law.

Capital 

Share capital of a limited liability company (GmbH) must be at least 25,000.-- EURO.

Object 

A limited liability company (GmbH) can pursue practically any legally admissible aims. However some forms of professional law do not allow the liberal professions (freie Berufe) to be exercised in the form of a limited liability company (e.g. chemists, notaries). 

Company name (style) 

The company name (style) is the name in which a limited liability company (GmbH) is entered in the Commercial Register and with which it transacts business. The company name of a limited liability company (GmbH) can include the object of the business (non-personal company name), the name of one or more of the proprietors (personal company name) or freely invented suffixes. Combined versions are also possible, the company name including the subject of the business (non personal company-name) must always contain an individualising suffix. The suffix "Gesellschaft mit beschränkter Haftung" or the abbreviation „GmbH“ must always be appended to the company designation. When the courts check that the company name is admissible they take into account how genuine its nature is. A company name cannot have any suffix which is designed to mislead over the nature or scope of the business. 

Geographic suffixes are basically allowed if the company has a special connection to the named zone, for example its headquarters or base. Current case law allows prefixed geographical suffixes followed by the branch of business, only when the company enjoys a prominent position in its sector and geographical area. In those cases, the company should demonstrate its corresponding size. If the request cannot be fulfilled, a further individualising suffix will have to be used preceding the company name (for example a combination of letters).

In cases of doubt the relevant Chamber of Industry and Commerce will provide the district court with an opinion on the admissibility of the company name. It is recommended to contact the relevant Chamber in order to exclude at an early stage any risk of confusion or possible doubts about the company’s real status and clarity of purpose.

Memorandum and Articles 

Memorandum & Articles of a limited liability company (GmbH) must be certified by a notary. 

The Articles must include the following details:

Company name, registered office, object of business, amount of share capital, amount payable by each proprietor as his or her share of the proprietors capital.

Otherwise Articles can be drafted reasonably freely. But it is advisable to cover the following areas in the Memorandum & Articles: duration of company, appointment of managers, extent of representative powers of managers, convocation of general meeting, allocation of votes, disposals of shares, inheritance of shares, production of annual accounts, allocation of profits, repurchase of shareholdings, departures and disputes, formation costs, exemption from ban on managers contracting with themselves, arbitration clause, non-competition clause.

Notarial certification 

When conclusion of the shareholders’ agreement is certified, if the notary does not know the founders they must produce valid identification documents to prove their identities. If the person appearing is acting for someone else and not on own account he or she must have a written power of attorney or must be certified retrospectively in notarially certified form. If the signature below a power of attorney has been certified by a foreign notary then depending on the country of origin legalisation (or confirmation) is required. The former can be obtained from a Federal German Consul.

If the founders include a legal entity the existence of this corporate entity must be proven in the form of a certified extract from the commercial register (or the equivalent official registration documents in the case of foreign entities).

Registered office of the company 

In principle a company can locate its registered office anywhere in germany, but there has to be some geographical connection with the location chosen (e.g. location of management, administration, a business branch etc.).

New regulations provide the possibility to establish a company seat („Verwaltungssitz“) in germany, another country of the European Community or elsewhere. 

However, the company register or the revenue service will only correspond with the registerred office. If needed please aks for our Mail Forwarding Service, Registered Office Service and Business Solutions. 

Object of business 

A company can be established for any legally admissible purpose. The object of business has to be clearly stated in the Memorandum and Articles.

Proprietors capital and proprietors capital contributions 

Capital contributions of varying amounts can be made by the proprietors to make up the proprietors capital. However a capital contribution must be at least 100.-- EURO (from October 2008 on: 1,-- EURO) and must be divisible by 50. Proprietors can contribute different amounts.

Proprietors contributions can be in cash (cash formation) or in the form of non-cash contributions (non-cash formation). In the case of a non-cash formation the proprietors must furnish a report justifying the underlying valuation of their contribution. However there is no need for external scrutiny of the formation process. 

At least one quarter of every proprietors contribution in cash must be paid in. Notification to the Commercial Register cannot be made until payments in total at least half of the minimum capital 12,500.-- EURO altogether. Non-cash contributions must be made in full so that they are freely available to the manager at the time of registration. 

A sole proprietor of a one person Limited liability company must provide the limited liability company with security equivalent in value to any unpaid contribution (for example in the form of a personal guarantee, bank guarantee etc.) 

Any increase or decrease in proprietors capital in the company must be certified by a notary and notified to the Commercial Register for entry. 

Appointment of organs 

A limited liability company (GmbH) has to have two organs: manager and general meeting. A supervisory board can be appointed but is not necessary. The Memorandum & Articles can establish additional organs.

One or more managers can be appointed. The manager(s) are liable for notification of a limited liability company to the Commercial Register. Appointment of managers is as defined in the Memorandum & Articles or as decided by the proprietors. An appointment can be revoked at any time.

The name of the managers must be entered in the Commercial Register.

Compliance with publicity regulations 

A limited liability company (GmbH) must be entered in the Commercial Register. It does not exist as an autonomous legal entity until it is so entered.

Entry in the Commercial Register 

Entry in the Commercial Register must be notified to the relevant District Court in writing by the directors. Signature and the formal style used by the company must be duly certified by a notary. 

Entry in the Commercial Register must include the company name (style), its registered office, object of the company, amount of proprietors’ capital, date on which the shareholders’ agreement was concluded, personal details of directors and their powers of representation. 

An annexe to the notification must also include the following:

the shareholders’ agreement in notarially certified form,

if appropriate copies of powers of attorney for the principals,

a list of shareholders countersigned by the directors,

if non-cash capital contributions are made, the formation report plus documents on the ongoing value of the non-cash contributions,

if the company requires government approval, the requisite permits or licences. 

In addition an assurance must be given that the requisite minimum proportion of the proprietors’ capital contributions have been paid in and are freely available to the directors for their use.

Entries in the Commercial Register must be published in the Federal Gazette and in at least one other paper.

Company stationery 

The following details must appear on company stationery: company name, legal status, registered office of the company, District Court for the Commercial Register, Commercial Register number, names of all directors (including deputies) (with at least one forename) and chairman of the supervisory board if appropriate.

Preconditions for appointment of a manager 

A manager must be an individual. A foreigner or a German national living permanently abroad can be appointed as manager. Similarly a proprietor can be appointed as manager (proprietor-manager).

In principle a manager does not require any particular qualification. If however a permit or licence is required for the business of a limited liability company which also demands some personal qualification (e.g. in a craft trade a master’s certificate), then the manager must have this qualification before being appointed. A manager has to be free of any impediments to the conduct of business and must not have been adjudged bankrupt in the most recent five year period, nor be the subject of any professional bar or ban in a sector which also involves the work of the limited liability company.

The organ defined in the Memorandum & Articles can dismiss a manager at any time without notice. Any such dismissal must be entered in the Commercial Register. 

Appointment of manager 

An appointment contract for a manager of a limited liability company is normally a service agreement for a self-employed person (not an employment contract). This applies to a proprietor manager if he or she has a decisive voice in the economic powers of the company (especially when allied to a majority shareholding). But even proprietor managers with shareholdings of less than 50% of the share capital are regarded as self-employed if they have discretionary powers. Self employed persons in Germany are not normally bound to subscribe to a social insurance scheme (pension insurance, health insurance and unemployment insurance). Former salaried employees can take out voluntary ongoing cover in the statutory health insurance scheme. It is also possible to apply for compulsory or voluntary membership of the statutory pension insurance scheme. In certain sectors an entrepreneur has to subscribe to a statutory accident insurance scheme (trade associations) even if he has no employees. Those who do not have to subscribe may do so on a voluntary basis. A proprietor shareholder is treated as self-employed for tax purposes.

You will find the general regulations for residential right questions in chapter B.  

An outside manager (not a proprietor) who does not have discretionary powers over the exercise of the economic powers of the company can be subject to an employment contract. If so he or she must subscribe to a social insurance scheme covering pensions, ill health and unemployment. An outside manager is subject to wages tax. 

Management internally 

Managers must obey instructions issued by proprietors. Internally they transact business for the limited liability company (GmbH) and they represent it externally. Collective management applies in principle unless the Memorandum & Articles specify otherwise (which is often the case). 

Representation externally 

Managers represent the company externally. Their representative powers vis-a-vis third parties cannot be restricted. 

Liability of manager 

Managers of a limited liability company (GmbH) conduct business on behalf of the company. They themselves are not entrepreneurs. They are therefore not liable to third parties for the debts of the company nor do they have to recompense the company internally for losses arising during their stewardship. It is only the company which takes entrepreneurial risk. However managers are under a statutory obligation to transact business with proper care and diligence as befits a professional businessman. If a manager is in breach of this obligation to the company, the company can bring a claim for compensation. There is no liability to proprietors nor to third parties. The only time there is liability to third parties is when a manager acting as an individual engages in an unauthorised transaction (e.g. an infringement of the relevant provisions of the Civil Code (BGB)). 

 Any natural person of full legal capacity aged 18 or over may be appointed as managing director. The person selected may be a third party from outside the company, but it is equally possible for him to be one of its shareholders. In a single-shareholder company, the sole shareholder appoints himself as the sole managing director.

No final judgment must have been passed against the candidate for an insolvency offence (bankruptcy, a violation of the duty to keep records, fraudulent preference of creditors or debtors, etc.) or another criminal offence such as fraud or breach of trust (Art. 6 para. 2 GmbHG). Other reasons for rejecting a potential managing director include cases where a final judgment has been issued for

     late filing of insolvency

    making false statements pursuant to Art. 82 GmbHG or Art. 399 AktG (Company Law)

    false representation pursuant to Art. 400 AktG, Art. 331 HGB, Art. 313 UmwG (Transformation Act), Art. 17 PublG (Disclosure Act)

    the offence of fraud pursuant to Arts. 263 -264a or Arts. 265b - 266a StGB (German Criminal Code)

    A conviction abroad for similar offences would also constitute suitable grounds for rejecting the candidate.

The managing director does not, per se, have to possess any special qualifications. If the activities of the managing director require him to be issued with a licence or permit for which a personal aptitude is required for the activity in question, however (e.g. a qualification as a master craftsmen), only a suitably qualified managing director may be appointed. Neither must the managing director have been prohibited from practising a trade or profession in which the GmbH is involved.

Neither is there anything to prevent a foreigner from being appointed as managing director. He does not have to live in Germany or in the EU, or to have a permanent right to reside there. If he is to manage the company from Germany, he must ensure that the necessary residence permit or work permit does not prevent him from practising the trade in question. If he is to manage the company from abroad, he should ensure that he complies with the statutory regulations of the Aliens Act and that he has no problems entering the country. Under certain circumstances, it may make sense to appoint an additional managing director in Germany.

The managing director is usually appointed by resolution of the general meeting. However, the memorandum of association may transfer the right to appoint him to another body. The managing director may be removed from his post by the body specified in the memorandum of association at any time and without notice. His appointment and removal as well as any changes in the managing director’s authority to represent the company must be entered in the Commercial Register. 

General meeting 

The Law on limited liability companies (GmbH-Gesetz) states that managers must obey the instructions of their proprietors. Proprietors have many additional powers over and above those defined in the Memorandum & Articles. These extend to day-to-day management and mean that managers are extensively committed to taking instructions.

Proprietors normally take decisions at a general meeting. In the case of a one-person limited liability company this organ is that sole proprietor. Formal regulations governing general meetings are however much simpler than those governing a public limited company. In the absence of any provisions to the contrary in the Memorandum & Articles, votes are on the basis of shareholdings. Proprietors are also responsible for day-to-day management, determination of the annual accounts and allocation of profits, appointment and dismissal of managers, measures to control and monitor managers, appointment of procuration holders and executive managers, legal relationship between company and proprietors etc.

Managers must grant any proprietor on demand sight of any business transactions and access to books and other documents relating to the company.

Supervisory board 

Appointment of a supervisory board is admissible by law but is not mandatory. A supervisory board can be appointed but does not have to be (optional supervisory board). The only time a supervisory board is mandatory by law is when a limited liability company (GmbH) is subject to co-determination with its workforce (mandatory supervisory board), and also when capital investment companies or non-profit flat construction companies are operated in the form of a limited liability company. 

Annual accounts 

The Memorandum & Articles specify the duration of the financial year. However it may not exceed 12 months. The first financial year may be shorter. 

A limited liability company (GmbH) must keep proper written accounts like any commercial trading company. A balance sheet (annual balance sheet) and profit and loss account must be drawn up at the end of every financial year (in the German language). For the financial years ending after the 31st December 1998, the annual accounts can be drawn up in DM or in Euro. For the financial years ending after the 31st December 2001, the annual accounts must be drawn up in Euro. The annual accounts must have an enclosure with comments. The annual accounts must reflect the principles of proper accounting and provide a realistic and accurate picture of the assets, financial position and profits of the company. 

Audit of the annual accounts is mandatory for large and medium-sized limited liability companies

Small limited liability companies must submit to the Commercial Register summary balance sheets (§ 266 par. 1 Commercial Code (HGB)) plus abridged annex (§ 288 Commercial Code). Medium sized companies must submit to the Commercial Register summary balance sheets, a summary profit and loss account (§ 276 Commercial Code), an abridged annex (§ 288 Commercial Code) and situation report plus a note of scrutiny and a report by the supervisory board. Large companies must submit to the Commercial Register their entire annual accounts without abridgement plus a scrutiny note and report by the supervisory board: publication in the Federal Gazette. 

Auditors and accountant companies must conduct annual audits although sworn book-keepers and book-keeping firms can audit the annual accounts and reports of medium-sized companies.

Auditors have extensive powers to obtain information and inspect books, cash position, stocks of securities and goods etc. They are bound by absolute confidentiality. They must write an objective written account of their audit. If there are no objections to raise, auditors must approve the accounts with their seal of approval.

An auditor’s seal of approval gives the company and its proprietors as well as the outside world an overall assessment of the company’s accounts and annual results. It certifies that accounting procedures have been in accordance with statutory regulations.

V.A.T. is 19%, in some cases (i.e. food, books) it is 7%  (2022).

In contrast to personal taxes (e.g. income tax), value-added tax is a tax on transactions. As a rule, tax is charged on any goods or services provided by a business to a third party.

As a transaction tax, value-added tax is designed such that financially it has to be borne by the end consumer. In technical terms though, it is not possible to charge the value-added tax to the consumer, and so it is owed by the entrepreneur actually doing the trade. The entrepreneur passes the value-added tax on to the customer by including it in the sales price.

Entrepreneurs whose turnover is not generally tax-free have the possibility of deducting from their own value-added tax bill the value-added tax they have been openly charged by other businesses, so-called "input tax". This way, value-added tax is only charged on the "value added" (i.e. the difference between the net cost price and the net sales price) of the product or service.

Foreign entrepreneurs operating a permanent establishment in Germany

For further information about the particulars concerning this topic please ask a tax advisor.

Foreign entrepreneurs without a permanent establishment in Germany

For further information about the particulars concerning this topic please ask a tax advisor.

Definition of the term "entrepreneur"

According to the definition given in the German value-added tax law (UStG), an entrepreneur is anyone doing commercial or professional activities on a self-employed basis. These activities must be done permanently. This means that the respective operations have to be geared towards effecting sales turnover or being repeated, and that payment is demanded for them. It is immaterial whether a profit is actually earned from the activities.

Entrepreneurial status is acquired and commences when the first operation is carried out that involves third parties and is designed as a business activity.

Turnover on which value-added tax is payable

On principle, all goods and services provided by an entrepreneur in Germany are subject to value-added tax, unless they are tax-free:

• supplies of goods and services,

• import ( import turnover tax ),

• intra-Community acquisition (i.e. supplies of goods from another member state of the European Union) and

• private use of business assets

Turnover exempt from value-added tax

Value-added tax law contains an extensive catalogue of goods and services which are exempt from value-added tax.

These include e.g.

• export deliveries,

• intra-Community deliveries 

• services provided by certain professional groups (e.g. doctors),

• financial services (e.g. granting loans),

• insurance services,

• buying and selling real estate,

• letting property in the long-term,

• cultural services provided to the public (e.g. by public theatres, museums, zoos, etc.),

• turnover by certain institutions providing general education or vocational training, and

• services provided in an honorary or voluntary capacity.

In most cases, an entrepreneur providing goods or services which are value-added tax-free is not allowed to deduct input tax.

Tax rates

The value-added tax act covers two tax rates: the general tax rate of 19 percent and the reduced rate of 7 percent. 

Most turnovers are subject to the general tax rate. 

The reduced tax rate is applied in particular to the supply, import and intra-Community supply of nearly all food - except beverages and restaurant turnover -. It also applies to, e.g. regional public transport, turnover on books, newspapers and certain objects of art.  

Tax debtor

As a rule, the entrepreneur providing the goods or services is the party who owes the value-added tax.

In some cases however, the tax debt passes to the customer or purchaser. This is the case for instance if an entrepreneur who is not resident in Germany provides services in Germany for a German business. The same applies for a so-called "Werklieferung" (provision of labour and materials), which involves the processing of an item that uses materials procured by the (in this case: foreign) entrepreneur providing the services.

Payment of the tax

On principle, the value-added tax is incurred at the end of the reporting period during which the taxable supply of goods or service was provided.

Within 10 days of the end of each calendar quarter, the entrepreneur has to send the tax office an advance tax return in which it has to give its own computation of the tax for the preceding calendar quarter (reporting period). The amount payable is the value-added tax invoiced minus the amounts of input tax which may be deducted. The amount thus calculated has to be paid to the tax office as an advance payment. Larger businesses have to submit this advance return every month. For businesses which have only just taken up professional or commercial operations, the monthly reporting period likewise applies during the first calendar year and in the year after that.

At the end of the calendar year, the entrepreneur has to submit an annual tax return in which it again has to calculate the tax itself.

Entrepreneurs effecting turnover which is exempt from value-added tax may not deduct the input tax that is invoiced to them.

Special regulation for small undertakings

Entrepreneurs whose turnover (plus the respective apportioned value-added tax) has not exceeded 22,000 € in the previous calendar year and will most likely not exceed 50,000 € in the current year (small entrepreneur/business), do not need to pay value-added tax.

The right to deduct the billed input tax is, however, denied these small undertakings. Because of the denial of the input tax deduction, the special regulation for the small undertakings can have an unfavourable effect. The law therefore grants them the option of waiving the special regulation and to choose taxation according to the general rules. They are then tied to the waiver for 5 years. 

Intra-Community movement of goods ("innergemeinschaftlicher Warenverkehr")

When the European Union internal market ("EU-Binnenmarkt") came into force on 1 January 1993, the customs barriers between the member countries of the European Union fell. If an item from one member state is supplied to another member state of the European Union, then the entrepreneur performing is making a tax-free intra-Community supply, provided the recipient is likewise an entrepreneur and is acquiring the item for its business. The value-added tax is levied on the customer.

Aspects affecting the seller

If a supply to an entrepreneur in another member state of the European Union is to be treated tax-free, the business performing (the seller) has to furnish various kinds of proof to the tax authorities. Amongst other things, he has to be able to prove that the item of the supply really is taken to territory belonging to the European Union, and that tax is levied when it is purchased there.

The entrepreneur making the supply may not treat its supply tax-free, if for instance the customer does not have a valid value-added tax identification number (VAT-ID-Number - "Umsatzsteuer-Identifikationsnummer").

Aspects affecting the buyer

Tax is charged on the item when it is acquired by the entrepreneur who is the customer (the buyer). The buyer must declare all his intra-Community supplies of goods in its ongoing value-added tax return, and pay to his tax authority the value-added tax rate charged in his country. At the same time, the buyer may deduct the value-added tax on the intra-Community supply of goods as so-called input tax ("Vorsteuer") from its value-added tax debt. 

Import turnover tax

Goods imported into Germany from a non-European-Union country are also subject to value-added tax, but value-added tax on imports is called "import turnover tax".

In contrast to value-added tax (VAT), this is an excise duty and import levy within the meaning of customs law. Import turnover tax is levied by the Federal Customs & Excise Administration. Import turnover tax can be owed either by an entrepreneur or by a private individual. Entrepreneurs can deduct import turnover tax from their value-added tax bill, provided the items have been procured for business purposes.

The assessment base for import turnover tax is the so-called "customs value". Various costs have to be added to the customs value, e.g. freight costs from the EU border to the goods? (initial) destination in this country.

The tax rate for imported goods is the same as it is for turnovers within the country. It is 19 percent of the assessment basis; for certain goods it reduces to 7 percent.

Refund procedures for foreign entrepreneurs

The entrepreneur's entitlement to deduct input tax does not prerequisite that he conducts supplies of goods and services within the country, or has his registered office or a branch in the country. That is why foreign entrepreneurs without turnover in the country can have input tax refunded in a special procedure and in a certain scope (so-called input tax refund procedure - Vorsteuer-Vergütungsverfahren).

Germany has different categories of licenses for operating heavy trucks, cars, and motorcycles. Foreign driver’s licenses are usually recognized by the German authorities. 

However, a national driver’s license must first be translated if it was not issued by one of the European member states or a country belonging to the European Economic Area (EEA). 

German translations can be performed by the German automobile clubs (most common is the ADAC) or internationally recognized automobile clubs of the issuing state. 

A translation is not required for international driver’s licenses. The Federal Republic of Germany waives the need for a translation for some countries (Andorra, Hong Kong, Monaco, New Zealand, San Marino, Switzerland, and Senegal). 

Foreign driver’s licenses that were not issued in a country belonging to the EU or EEA only retain their validity for six months after the driver has taken up residence in Germany. After this period, permission to drive expires, and a German driver’s license must be obtained.