Document background
The Memorandum and Articles of Incorporation serves as the fundamental constitutional document for companies establishing themselves under German law. This document is required when forming any corporate entity in Germany, whether it's a GmbH (limited liability company) or an AG (stock corporation). It must be executed before a German notary public and filed with the commercial register (Handelsregister). The document contains essential information about the company's structure, including share capital, management organization, shareholder rights, and corporate governance rules. It must comply with strict German legal requirements and serves as the primary reference point for resolving corporate governance issues throughout the company's lifetime. The Memorandum and Articles of Incorporation is particularly crucial as it sets the foundation for all future corporate actions and decisions.
