GmbH is the German expression for a limited company. It expands to Gesellschaft mit beschraenkter Haftung, aka Company with limited responsibility. The founding capital of a German GmbH has to be EUR 25.000 with at least 50% beeing paid at foundation date. A GmbH has to be registered at local court for a fee of about EUR 1.000 and give proof of the payment. Additionaly GmbH companies should send their yearly balance sheet to court so that anyone can ask for the numbers but this rule is not really enforced. For further details contact Rainer Becker at DFPUG.