In the case of the conversion of a sole proprietorship into a GmbH, the total costs for the services of the mandatory notary are roughly the same, regardless of whether the capital increase is from company funds or against cash contribution.

As a rule, they amount to between 800 and 900 euros net. Furthermore, in the case of a capital increase from company funds, additional costs are incurred for the audit of the balance sheet by an auditor or certified accountant. These fees are generally around 750 euros net.