Is this only possible with the GmbH or also with the Unternehmergesellschaft?

A so-called non-cash formation is possible in principle, but it is very time-consuming. This requires a report on the formation in kind and a contribution agreement. In addition, you need an expert opinion on the value of the object to be contributed (e.g. DEKRA expert opinion). The registration court then examines this so-called non-cash incorporation on an individual basis.

From a practical point of view, it can be ruled out that a non-cash formation can be completed quickly. In most cases, it takes several weeks to complete the above-mentioned steps before final registration.

Moreover, a formation in kind is only possible for the GmbH and not for the UG (haftungsbeschränkt).