The German "Unternehmergesellschaft" has been developed as a new manifestation of the traditional German "GmbH", which should implement the needs of practice and profit from the reputation of the "GmbH". Regulation has been reduced to a minimum of one paragraph, but the seriousness prerequisites for the establishment of the enterprise have not been impaired. Especially business start-ups in the range of industries with small own capital requirements are to be encouraged and by renouncement of a given minimum capital even entrepreneurs without capital are able to limit their liability risk. In an empirical part the companies established in the Register of Companies in the district Lunenburg are seized and typed on the basis of different criteria.