Since November 1, 2008, the Unternehmergesellschaft has expanded its range of legal forms. It is a limited liability company with reduced share capital, which gives small entrepreneurs and company founders in particular the opportunity to carry out their economic activities under the liability umbrella of a legal entity despite low initial capital. The amendment of the traditional legal form of the GmbH by modernization and deregulation is to cause a stronger measure of lastingness after the legislative conception of an objective, than this was to be observed with the - often little thought out - escape into foreign company forms, in particular those of the English Limited in the recent past. The question arises whether the Unternehmergesellschaft is an innovative concept for start-ups and small businesses. For this purpose, the legal framework conditions are empirically examined on the basis of data from the Lüneburg commercial register district.