Why not step 1? For 90% of software developers sole proprietor is enough (note: I don't live in Germany but in a country with a similar system). GmbH is a pretty heavy solution for larger companies.
German system is more complicated than it should be, but I think this is a bit overblown because of the stereotype.
German system is more complicated than it should be, but I think this is a bit overblown because of the stereotype.