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For example, regular plastic lenses reflect roughly 8% of light hitting the lenses, so only 92% of available light enters the eye for vision.

Since August 1, 2022, you can also incorporate a GmbH completely digitally via an online notary appointment. Founders no longer have to appear in person at a notary’s office for notarization. When incorporating a company online, the notary appointment is held as an online video conference. Even registrations with the commercial and cooperative register can be carried out online.

The limited liability company (GmbH for short) is a popular corporate structure for businesses in Germany. With a share capital requirement of at least 25,000 euros to establish a GmbH, this type of corporation makes it possible to limit the liability of the partners to the value of the business assets alone. In this article, we’ll explain what other advantages the corporate structure of a limited liability company offers, what needs to be considered during its incorporation, and how to proceed step by step.

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The content in this article is for general information and education purposes only and should not be construed as legal or tax advice. Stripe does not warrant or guarantee the accurateness, completeness, adequacy, or currency of the information in the article. You should seek the advice of a competent attorney or accountant licensed to practice in your jurisdiction for advice on your particular situation.

Find additional articles on the topic of incorporating a company and find out what the ideal corporate structure is for your company in Germany. If you would like to find out more about Stripe and our solutions, please contact our sales team.

Depending on your lifestyle, your optician might suggest a specific brand of anti-reflective coating. If you spend a lot of time working at a computer, you might benefit from an AR coating that filters out blue light (example: Essilor’s Crizal Prevencia).

Typically, a production line includes multiple washing and rinsing baths, including ultrasonic cleaning to remove any traces of surface contaminants. This is followed by air drying and heating of the lenses in special ovens to further remove unwanted moisture and gases from the lens surface.

Each AR coating manufacturer has its own proprietary formula, but generally all anti-reflective coatings consist of multiple microscopic layers of metallic oxides of alternating high and low index of refraction. Since each layer affects different wavelengths of light, the more layers there are, the more reflections that are neutralized. Some high-quality AR coatings have up to seven layers.

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The GmbH has its own legal identity, which is a separate legal entity. This means that the company itself bears rights and obligations and can act independently through the management.

When the coating materials are bombarded by electrons, they vaporize within the coating chamber and adhere to the surfaces of the lenses — creating a uniform, microscopically thin optical layer on the lens.

While the lens racks are rotating in the coating chamber, a power source within the machine focuses a beam of electrons onto a small crucible that contains a series of metal oxides in separate compartments.

The next stop when setting up a GmbH is the bank to open a business account and pay in the previously determined stock capital. After the deposit has been made, the notary’s office can have the GmbH i.G. entered in the commercial register at the competent local court upon presentation of the payment receipt. This turns the GmbH i.G. into a GmbH with legal capacity. From this point onward, shareholders are no longer liable with their private assets, but only with the company’s assets.

The shareholders and managing directors of a GmbH have various obligations that they must fulfill in their daily business operations. They can only be held personally liable if they are guilty of a breach of duty. For example:

A GmbH is an attractive corporate structure in Germany that offers several advantages, but it also brings with it some challenges.

Depending on the AR coating formula, most lenses with anti-reflective coating have a very faint residual color, usually green or blue, that is characteristic of that particular brand of coating.

Also, don’t attempt to clean AR-coated lenses without wetting them first. Using a dry cloth on a dry lens can cause lens scratches. And because anti-reflective coating eliminates light reflections that can mask lens surface defects, fine scratches often are more visible on AR-coated lenses than on uncoated lenses.

Incorporating a GmbH requires a minimum stock capital of 25,000 euros. This capital must be contributed when the company is incorporated, either in cash or in-kind. A single-member GmbH also requires stock capital of at least 25,000 euros.

A notary certifies the partnership agreement and the articles of incorporation. This ensures that all legal requirements are met, allowing the GmbH to acquire legal certainty. The notary’s office checks whether all the following required information is correct:

Anti-reflective coatings are incredibly thin. The entire multilayer AR coating stack generally is only about 0.2 to 0.3 microns thick, or about 0.02% (two one-hundredths of 1%) of the thickness of a standard eyeglass lens.

The limited liability company is named with the addition “under incorporation” until it is entered in the commercial register—only then does the company become a legal GmbH. Due to the introduction of the electronic commercial register, registering a GmbH usually takes no longer than two weeks. The processing time of the commercial register itself only takes a few business days. However, overall, the necessary bureaucratic steps and formalities can extend over several weeks or months.

The first step in the AR coating process is to meticulously clean the lenses and inspect them for visible and microscopic surface defects. Even a tiny smudge, piece of lint or hairline scratch on a lens during the coating process can cause a defective AR coating.

When incorporating the company, the partners must contribute the stock capital proportionately, as specified in the partnership agreement. The stock capital can be more than 25,000 euros. In addition, the agreement can also stipulate that a contribution in-kind should be made instead of paying a sum of money. The shareholders then fulfill their cash payment obligation by transferring assets in-kind to the GmbH. These contributions in-kind can be made in material form as machinery, equipment, or real estate. They can also be assets, mortgages, patents, or similar. It is important that the value of the contributions in-kind is determined precisely.

The GmbH must now be registered with the trade office of the competent city or municipal administration. After that, the only thing left to do is to notify the tax office within one month of the business opening. This is done through the ELSTER portal of the tax office (electronic tax return). To do this, you need to create an ELSTER user account once, which will also be used for future tax information in the ongoing operation of the GmbH.

Anti-reflective coating also is a good idea for sunglasses. It eliminates glare from sunlight reflecting into your eyes from the back surface of tinted lenses when the sun is behind you. (Generally, AR coating is applied only to the back surface of sunglass lenses because there are no cosmetic or visual benefits to eliminating reflections from the front surface of dark-tinted lenses.)

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High index plastic lenses can reflect up to 50% more light than regular plastic lenses, so even less light is available to the eye for vision. This can be particularly troublesome in low-light conditions, such as when driving at night.

The meaning of “limited liability company” is already fairly clear from the name: for many entrepreneurs, the corporate structure of a GmbH is particularly attractive because of its limited liability. In a GmbH, the business assets of the company are clearly separated from the private assets of the shareholders—they are therefore not liable with their private assets. Exceptions to this limitation of liability are only possible in the event of breaches of duty toward the company. We will explain this below using examples when it comes to the question of liability in particular. In contrast to other corporate structures, such as a private partnership (GbR), a GmbH offers a higher degree of security as the risk is limited to the capital invested.

Today’s modern anti-reflective coatings can virtually eliminate the reflection of light from eyeglass lenses, allowing 99.5% of available light to pass through the lenses and enter the eye for good vision.

When applied to photochromic lenses, AR coating enhances the clarity and comfort of these premium lenses in all light conditions without reducing their sun-reactive performance.

By eliminating reflections, AR coating also makes your eyeglass lenses look nearly invisible so people can see your eyes and facial expressions more clearly. Anti-reflective glasses also are more attractive, so you can look your best in all lighting conditions.

Some anti-reflective lenses have surface treatments that are both hydrophobic and oleophobic (also called lipophobic), which means they repel both water and oil. These combination treatments typically contain fluorinated materials that give the lenses properties that are very similar to those of nonstick cookware.

The limited liability company (GmbH) is a type of corporate structure. In Germany, entrepreneurs can incorporate a GmbH together with others or alone as a single-member GmbH. However, a classic limited liability company usually consists of several shareholders who incorporate it jointly. A minimum stock capital of 25,000 euros is required for this.

The notary costs depend on the value of the company, the number of shareholders, and the work tasks of the notary—which are around 800 euros. Entry in the commercial register costs 150 euros with cash contributions and 240 euros with contributions in-kind. Trade registration costs between 20 and 60 euros. Further costs arise from membership fees, for example at the Chamber of Commerce and Industry (IHK), Chamber of Crafts (HWK), or other chambers in Germany. The total cost of incorporating a GmbH is around 1,500 euros.

Most premium AR lenses include a surface treatment that seals the anti-reflective layers and makes the lenses easier to clean. These hydrophobic surface treatments also repel water, preventing the formation of water spots on your lenses.

As a corporation, a GmbH is considered a legal entity that has rights and obligations; it acts independently—represented by the management. The liability of a GmbH as a legal entity applies not only to its stock capital, but also to the entire company’s assets. Shareholders’ liability is limited only once the company is entered in the commercial register. Until this time, the company exists as a limited liability company under incorporation (GmbH i.G.) and the shareholders are personally liable with their private assets.

With reflections gone, more light passes through your lenses to optimize visual acuity with fewer distractions (especially at night), and the lenses look nearly invisible — which enhances your appearance by drawing more attention to your eyes and helping you make better eye contact with others.

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Notarial certification and entry in the commercial register are required by law. The articles of incorporation and the partnership agreement must also be notarized. These are important documents that determine the structure of a GmbH, the rights and obligations of the shareholders, and other aspects.

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After receiving the extract from the commercial register, the shareholders must enter the GmbH and its shareholders with more than 25% of the shares or voting rights in the transparency register within two weeks. Registration is free and can be done on the transparency register website. Note that an annual fee is charged to maintain a user account. Entry in the transparency register is mandatory—violations of this obligation can be punished with a fine of up to 150,000 euros.

Anti-reflective coating (also called “AR coating” or “anti-glare coating”) improves vision, reduces digital eye strain and makes your eyeglasses look more attractive. These benefits are due to the ability of AR coating to virtually eliminate reflections from the front and back surfaces of your eyeglass lenses.

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The legal basis for the incorporation and operation of a GmbH is provided by the German Act on Limited Liability Companies (GmbHG). The number of founding members is not fixed. It is even possible to establish a single-member GmbH without any other shareholders. In this case, the management is also the sole shareholder.

Some eyeglass lenses have factory-applied AR coating on both lens surfaces. Other lenses, particularly progressive lenses and other multifocal lenses (bifocals and trifocals), have the coating applied after the lenses have been customized to your eyeglass prescription by an optical lab.

The lenses are then loaded into special metal racks with spring-loaded openings so the lenses are held securely but with virtually all lens surfaces exposed for the coating application. The racks are then loaded into the coating chamber. The door of the chamber is sealed, and the air is pumped out of the chamber to create a vacuum.

If the notary’s office has no objections, it will notarize a “limited liability company under incorporation” (GmbH i.G.). However, this cannot yet claim the limitation of liability for the shareholders because a GmbH i.G. is not yet a legal limited liability company.

In addition, the procedure for incorporating a GmbH is clearly defined and straightforward, which makes the limited liability company a popular corporate structure for entrepreneurs in Germany.

For small businesses, the articles of incorporation can be drawn up on the basis of a sample agreement. The completed sample agreement then simply needs to be certified by the notary. For larger companies with more than three shareholders, an individual partnership agreement is drawn up by the notary’s office. In this case, all shareholders and the management must appear at the notary’s office.

AR coating is especially beneficial when used on high-index lenses, which reflect more light than regular plastic lenses. Generally, the higher the index of refraction of the lens material, the more light that will be reflected from the surface of the lenses.

In the preparation phase of incorporating a GmbH, it is important to decide on a company name, clearly define the business idea, and determine the shareholder structure. In addition, founders should also check whether the desired GmbH requires approval. This applies in certain cases—for example, pharmacies and retirement homes as well as driving schools and tax consultancies require approval. The trade regulations contain a list of companies requiring approval. You can also inquire at the Chamber of Crafts.

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The visual benefits of lenses with anti-reflective coating include sharper vision with less glare when driving at night and greater comfort during prolonged computer use (compared with wearing eyeglass lenses without AR coating).

Applying anti-reflective coating to eyeglass lenses is a highly technical process involving vacuum deposition technology.

When cleaning AR-coated lenses, use only products that your optician recommends. Lens cleaners with harsh chemicals may damage the anti-reflective coating.

In addition to the minimum stock capital, there are other costs to incorporate a GmbH, the amount of which depends on various factors. Above all, the notary costs as well as the costs for trade registration and entering the commercial register must be taken into account.

When incorporating a GmbH, the future shareholders must determine how many shares each should receive in the company. The division depends on various factors—for example, who takes over the management or who invests the most capital in the GmbH.