a) Gesellschaft mitbeschr ä nkterHaftung – GmbH, a German limited liability company, can serve as a shareholder or legal representative of a German company in any national capacity and participate in the establishment of a German company without any shareholding restrictions. Gesellschaft mitbeschr ä nkterHaftung – GmbH is the most common legal form of German companies, which is simple, has a low registered capital, and shareholders or legal persons have less obligations. This type of company has advantages such as flexibility, no personal responsibility, simple procedures, low processing costs, and low operating costs, making it easy to apply for a legal representative visa.

b) German subsidiary registration Tochtergesellschaft subsidiary (Tochtergesellschaft) is one of the common forms of foreign enterprises establishing branches in Germany. Subsidiary companies also belong to the limited liability company form (Gesellscht mitbeschr ä nkterHaftung GmbH) in legal form, and its main difference from general limited liability companies is the setting of shareholders. As a shareholder, the parent company and the German subsidiary use the same independent operating entity as the shareholder, and the parent company can dispatch management personnel to serve and manage. The German subsidiary has independent business capabilities and is economically and organizationally independent, but is subordinate to the parent company. After two years of company registration, the financial accounts of the subsidiary company must be merged with the parent company.