These are active companies which have a tax identification number and headquarters. They are mainly UG companies (haftungsbeschränkt) and Gmbh companies (Gesellschaft mit beschränkter Haftung). All such companies have headquarters, a record at the German tax office and the authorization of a tax office to file taxes. All the companies have a bank account and an EU VAT number.
A company is sold by transferring the worth of the shares of the company by means of a purchase agreement signed before a German notary. Activity can begin as soon as the next day. The price of a shelf company registered with the HRB (Commercial Register), together with the tax declaration and the entry into the Business Activity Register starts at 2.500 €.