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Very much agree in terms of the best strategy being simply to start a plain-jane Kapitalgesellschaft, probably either UG or GmbH, and go from there.

It is indeed possible to have a so-called "kein-Mann GmbH" where the company has bought back all of its shares, though my understanding is that it's a bit of a legal grey area, and certainly not settled law.

I agree that the legal infrastructure is almost certainly there, at least in the sense that there are absolutely plenty of lawyers and lawmakers that specialize in this area. My point is simply that, because it's so much less common, basically every situation ends up being unique, which means that the work that the lawyers are doing is almost always a one-off, which makes it really expensive. And so it's just not worth the effort.



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