Can you elaborate on what you mean by that?

Annual admin costs very much depend on how complex the business is, no? The primary recurring obligation for a UG is the mandatory retention of 25% of annual net profits until the share capital reaches €25k, enabling tax-neutral conversion to a GmbH.

What I could think of for UG with idea on converting to GmbH, you could have:

- UG setup cost (fairly low compared to GmbH)

- UG/GmbH accounting & tax compliance

- Commercial register updates

- Notary fees for structural changes, and eventually the conversion process

I run a small (software) startup in Berlin, the administrative cost is more like €1000/year (of course increasing the bigger your business gets) .