Comment by ofrzeta

Since 2008 you can found a "UG" ("Mini GmbH") that doesn't require that much upfront capital. It can be foundet with 1 Euro. The catch is that you need use 25% of your yearly revenue until you reached the 25k of a proper GmbH.

https://www.firma.de/en/company-formation/what-is-a-ug-haftu...