This book deals with the establishment and use of a shelf or shell company under GmbH law. The practical need to quickly and without delays access a legal entity with limited liability has grown in recent years. To shorten the time to market, entrepreneurs are increasingly turning to already existing legal entities. The incorporation process for a GmbH seems cumbersome, complicated, and especially time-consuming for many founders. Therefore, it is appealing and convenient for many entrepreneurs to start their new business activities in the form of an already existing company. As a solution, the use or acquisition of a shelf or shell company is a logical choice. For a long time, the establishment of a limited liability company without the intention of immediately using it in business was legally controversial. However, today this form of founding a limited liability company as a shelf is generally accepted.