The founding of a company presents the entrepreneur with various interconnected questions. Decisions must be made regarding the business concept, the opportunities for successful marketing, the legal form, the location, organization, management, personnel management, investments and their financing, or the use of possible funding. A successful startup must not leave any of these questions unanswered. A business plan can document the details of the founding project. This serves as an important decision-making basis for investors, among others. In addition to the core questions regarding the legal form of the company, the registration obligations must also be taken into account. Decisions are always associated with opportunities and risks. Besides liability, economic, financial, tax, and legal aspects represent far-reaching decision criteria.