Founding a sustainable or social business

This page explains the steps and names its sources. It is not legal, tax or funding advice. To find out what applies to your plans, check with an advisory service or the authority responsible.

Starting question

My business is meant to pursue a social or environmental goal. Which legal forms and proofs exist, and who advises and funds social start-ups in Berlin?

In short: this portal does not award any label and does not assess impact. According to the Senate Department for Economics, Energy and Public Enterprises (Senatsverwaltung für Wirtschaft, Energie und Betriebe), social enterprises cannot be recognised by a particular legal form; they are organised, for example, as e.V., eG, GmbH or gGmbH, and one-person businesses can be social enterprises too [1].

Steps

1. Clarify the term. The Senate Department counts social enterprises as part of the social economy, which primarily pursues social and environmental goals [1]. In addition, it understands them as businesses that earn at least 25 to 50 percent of their income on the market; the percentage differs from one funding programme to another [1].
2. Founding as a non-profit: gGmbH. According to section 52 of the Fiscal Code (AO), a corporation pursues charitable purposes if its activity is aimed at selflessly promoting the general public in material, intellectual or moral matters [7]. A GmbH with exclusively and directly tax-privileged purposes may use the abbreviation gGmbH [6]. According to the ServicePortal, if the articles meet the requirements, the tax office issues a formal notice under section 60a AO [8]. The exemption notice (Freistellungsbescheid) follows after a review of the actual management, mostly for the three preceding years; the responsible office is usually the Finanzamt für Körperschaften I [8].
3. Doing business together: eG. According to section 1 GenG, a cooperative supports the income or business of its members, or their social or cultural interests, through a jointly run business [9]. It must belong to an auditing association (Prüfungsverband) [10]. More in the guide Choosing a legal form.
4. Steward-ownership: not yet a legal form of its own. According to the Federal Ministry for Economic Affairs and Energy (BMWE), the legal forms laid down by the legislator are exhaustive [11]. On 4 March 2026, the Federal Ministry of Justice and Consumer Protection (BMJV) and the Federal Ministry of Finance presented a framework concept for a new legal form, the Gesellschaft mit gebundenem Vermögen (GmgV, company with tied assets) [13]. Its assets are to remain in the company and profits are to be reinvested; the press release links this to the term Verantwortungseigentum (steward-ownership) [13]. It is a proposal for discussion that has not yet been agreed within the federal government [13]. Status at the BMJV: Entwurf (draft), last updated on 16 June 2026 [12].
5. Proving impact. On the Common Good Balance Sheet (Gemeinwohl-Bilanz), ECOnGOOD writes about companies: “Through the Common Good Balance Sheet, they can examine and document how their business practices affect stakeholders and their environment.” [14] For features in its directory, this portal requires fixed proofs:
   • non-profit: legal form gGmbH or gUG in the legal notice, or an exemption notice as stated on the organisation’s own website;
   • Economy for the Common Good report: published balance sheet with year;
   • Certified B Corp: entry in the B Corp directory, checked by hand;
   • Steward-ownership: articles of association or the company’s own statement on its legal form and structure.
   Self-reported information and proof are shown differently; an expired proof removes the feature.
6. Advice. Social Economy Berlin is a project of the Social Entrepreneurship Netzwerk Deutschland e.V. (SEND) and the Technologie-Netzwerk Berlin (TechNet) e.V., funded by the Senate Department [2]. It offers free advice and capacity building for social founders and entrepreneurs [2]. You will find more offices under Advice.
7. Funding. Since October 2018, the Investitionsbank Berlin (IBB) has opened its start-up and growth funding programmes to Berlin social enterprises as well [4]. Restrictions apply to non-profit companies that depend substantially on state grants or payments from social insurance institutions for their services [4]. For the GründungsBONUS Plus, for example, social enterprises engaged in economic activity are eligible to apply [5]. According to the Senate Department, BBBsocial of the BürgschaftsBank Berlin is a guarantee programme specifically for social enterprises [3]. More programmes are in the funding list.

Who is responsible

Offices from the portal’s directory, in no particular order:

• Anlaufstellen für Gründungen (Übersicht der Senatsverwaltung) · Berlin-wide
  The Senatsverwaltung für Wirtschaft, Energie und Betriebe lists points of contact for starting a business in Berlin on its website, from the first idea to the start-up, including contacts at universities.
• Berlin Partner für Wirtschaft und Technologie · Berlin-wide
  Berlin Partner, the economic development agency of the State of Berlin, offers business and technology support for companies, investors and research institutions; the advisory services are free of charge.
• Bürgschaftsbank zu Berlin-Brandenburg · Berlin-wide
  Bürgschaftsbank zu Berlin-Brandenburg takes on the risk when collateral is missing for financing a start-up; with BBBwelcome also for projects by non-EU nationals and refugees.
• Büro für Wirtschaftsförderung Pankow · Pankow
  The Büro für Wirtschaftsförderung of the Pankow district supports businesses, founders and traders with questions on the location, on settling and commercial space, on funding options and on business development.
• Einheitlicher Ansprechpartner Berlin (EA) · Berlin-wide
  The Einheitlicher Ansprechpartner Berlin (Point of Single Contact) helps entrepreneurs and those who want to become one with administrative matters; procedures such as business registration can be handled through one central contact point.

See all matching entries (20) →

Programmes from the portal’s funding list, in no particular order:

• Businessplan-Wettbewerb Berlin-Brandenburg (BPW) · Länder Berlin und Brandenburg (gemeinsame Initiative), kofinanziert von der Europäischen Union
  Competition with free seminars, workshops and advice for prospective founders in Berlin and Brandenburg; business concepts can be submitted in three rounds and are assessed with feedback.
• Berlin Start · Land Berlin, Investitionsbank Berlin (IBB), mit Bürgschaft der BBB Bürgschaftsbank zu Berlin-Brandenburg GmbH
  Start-up loan via the house bank, secured by a guarantee from BBB Bürgschaftsbank zu Berlin-Brandenburg, for new businesses, takeovers and companies up to seven years after founding; investment location Berlin.
• Erasmus for Young Entrepreneurs · Europäische Union, Europäische Kommission
  EU exchange programme: new or aspiring entrepreneurs work for 1 to 6 months with experienced entrepreneurs in another participating country; grant towards travel and living costs, participation free of charge.
• ERP-Förderkredit Gründung und Nachfolge (077) · Bund, KfW (ERP-Sondervermögen), mit Garantie einer Bürgschaftsbank
  KfW loan for founding, takeover and consolidation or expansion in the first five years; a guarantee bank provides a guarantee and no further collateral is required. Apply via a financing partner.
• ERP-Gründerkredit – StartGeld (067) · Bund, KfW (ERP-Sondervermögen)
  KfW development loan for start-ups, takeovers and young companies up to five years old, full-time or part-time, including non-profits; for investments and working capital. Apply via a financing partner.

See all matching entries (11) →

Next step

Get advice from Social Economy Berlin. The Senate Department describes the service and refers to the project’s website [2]: berlin.de – Social Economy Berlin

Sources (in German)

1. Soziales Unternehmertum in Berlin, Senatsverwaltung für Wirtschaft, Energie und Betriebe. Page date: none. Retrieved 6 November 2026.
2. Social Economy Berlin, Senatsverwaltung für Wirtschaft, Energie und Betriebe. Page date: none. Retrieved 6 November 2026.
3. Finanzielle Fördermöglichkeiten (Soziale Ökonomie), Senatsverwaltung für Wirtschaft, Energie und Betriebe. Page date: none. Retrieved 6 November 2026.
4. Social Entrepreneurs | Förderung für Berliner Sozialunternehmen, Investitionsbank Berlin (IBB). Page date: none. Retrieved 6 November 2026.
5. GründungsBONUS Plus, Investitionsbank Berlin (IBB). Page date: none. Retrieved 6 November 2026.
6. § 4 GmbHG – Firma, BMJV, gesetze-im-internet.de. Page date: none. Retrieved 6 November 2026.
7. § 52 AO – Gemeinnützige Zwecke, BMJV, gesetze-im-internet.de. Page date: none. Retrieved 6 November 2026.
8. Körperschaftsteuer – Freistellungsbescheid (Anerkennung der Gemeinnützigkeit), Land Berlin, ServicePortal (zuständig: Finanzamt für Körperschaften I). Page date: none. Retrieved 6 November 2026.
9. § 1 GenG – Wesen der Genossenschaft, BMJV, gesetze-im-internet.de. Page date: none. Retrieved 6 November 2026.
10. § 54 GenG – Pflichtmitgliedschaft im Prüfungsverband, BMJV, gesetze-im-internet.de. Page date: none. Retrieved 6 November 2026.
11. Existenzgründungsportal – Rechtsformen, Bundesministerium für Wirtschaft und Energie (BMWE). Page date: none. Retrieved 6 November 2026.
12. Gesellschaft mit gebundenem Vermögen (Gesetzgebungsverfahren), Bundesministerium der Justiz und für Verbraucherschutz (BMJV). Page date: 16 June 2026. Retrieved 6 November 2026.
13. Pressemitteilung Nr. 15/2026: Eine neue Rechtsform für nachhaltiges Unternehmertum, Bundesministerium der Justiz und für Verbraucherschutz (BMJV). Page date: 4 March 2026. Retrieved 6 November 2026.
14. Economy for the Common Good – Home, ECOnGOOD (Economy for the Common Good). Page date: none. Retrieved 6 November 2026.