Germany Rwanda Insights · Documents and certification

German founders and Rwanda: why the apostille does not work, and what to do instead

Germany and Rwanda are both parties to the Hague Apostille Convention, yet a German apostille is of no use in Kigali. Germany objected to Rwanda's accession in March 2024, and the objection still stands. German register extracts, notarial deeds and police certificates therefore go through the older chain of pre-certification and embassy legalisation. This article sets out that chain step by step, the German offices involved, what happens in Kigali, the tax context of a German-owned Rwandan company, and the lawful routes that shorten the process.

Reviewed October 2026Convention HCCH 1961, Art. 12Laws DE, RWSources 15Team 15+ years cross-border
GermanyGermanyRwandaRwandaAustriaAustriaRwandaRwandaLuxembourgLuxembourgRwandaRwandaNetherlandsNetherlandsRwandaRwandaSwitzerlandSwitzerlandRwandaRwanda

Key takeaways

  1. Rwanda acceded to the Apostille Convention on 06/10/2023 and the Convention entered into force for Rwanda on 05/06/2024. Germany lodged an objection on 28/03/2024 under Art. 12(2). Between Germany and Rwanda the Convention does not apply.
  2. Germany is the only state that objected to Rwanda's accession, and the HCCH status table shows no withdrawal as of October 2026. Bavaria's official notice of November 2025 records the same position.
  3. German public documents for Rwanda need legalisation: a German pre-certification (Vorbeglaubigung), where required a federal final certification (Endbeglaubigung) by the Bundesamt für Auswärtige Angelegenheiten, then legalisation through the Embassy of Rwanda in Berlin and IremboGov.
  4. Which German office pre-certifies depends on the document and the Land. Notarial deeds go to the president of the Landgericht where the notary sits; administrative documents to the Land authority; a Führungszeugnis to the federal level.
  5. The apostille route opens when the document itself comes from a country without an objection: a Luxembourg, Dutch, Austrian or Swiss company, or a deed signed before a notary in one of those countries. Signatures can also be given before the Rwandan embassy in Berlin.
  6. Germany and Rwanda have no tax treaty. Plan for 15% Rwandan withholding on dividends outside the investment regime, and for the German controlled foreign company rules, whose low-tax threshold has been 15% since 2024.
28/03/2024Germany's objection to Rwanda's accession (HCCH)
USD 15IremboGov fee for legalising a foreign public document
3 daysIremboGov stated processing time for that service

Sources: HCCH, Apostille Convention status table and notifications (accessed October 2026); Bayerisches Ministerialblatt 2025 Nr. 467 of 12/11/2025; IremboGov support, "How to apply for the legalization of public documents from abroad to be used in Rwanda" (accessed October 2026).

Why German founders expect an apostille

Most German founders have used apostilles before. They have sent a Handelsregisterauszug (commercial register extract) to Spain, a power of attorney to Italy or a degree certificate to the United States, and the procedure was always the same: one stamp from a German office, and the document was good abroad. When they read that Rwanda joined the Apostille Convention in 2024, they reasonably expect the same.

The expectation is wrong for a narrow legal reason. The Convention lets an existing contracting state object to a new state's accession. If it does, the Convention never enters into force between the two. Germany made that objection for Rwanda. For every other contracting state, a Rwandan company file can be built on apostilles. For Germany, it cannot.

The consequence is practical. The legalisation chain still works. It involves more offices, more appointments and more courier legs, and the sequence matters, because each office looks for the stamp of the previous one. A founder who knows the chain in advance can plan it into the timetable and lose little. A founder who orders an apostille, sends it to Kigali and waits for the registration usually loses a month.

What Art. 12 does

The Hague Convention of 05/10/1961 abolishing the requirement of legalisation for foreign public documents replaces the embassy chain with a single certificate, the apostille, issued by a competent authority in the country where the document was made. Art. 1 lists the public documents it covers: court documents, administrative documents, notarial acts and official certificates placed on private documents, such as the certification of a signature.

Art. 12 governs accession by states that were not members of the Hague Conference when the Convention was signed. Contracting states have six months from notification of the accession to object. The Convention then enters into force only between the acceding state and the contracting states that did not object. Rwanda acceded on 06/10/2023. Germany's objection is dated 28/03/2024, within the six months. The Convention entered into force for Rwanda on 05/06/2024, but only in relation to the other states.

Germany has used Art. 12 before and does so selectively. The status table shows German objections to several recent accessions, and also withdrawals: the objection to Georgia was withdrawn in 2010 and the objection to Azerbaijan in March 2026. An objection can therefore end, and when it does the apostille route opens without any act by Rwanda. That is why we check the status table before every German file rather than relying on what was true last quarter.

Sources: Convention of 05/10/1961 abolishing the requirement of legalisation for foreign public documents, Arts. 1 and 12; HCCH status table, Rwanda (accession 06/10/2023, entry into force 05/06/2024) and Germany (objection to Rwanda 28/03/2024; withdrawals regarding Georgia 2010 and Azerbaijan 16/03/2026), accessed October 2026.

Do not let anyone in Germany put an apostille on a document meant for Rwanda "to be safe". At the Landgericht it costs the same EUR 25 as a pre-certification, it is not what the Rwandan side needs, and the correct certificate then has to be requested separately.

The objection still stands in October 2026

As of October 2026 the HCCH status table lists Germany as the only state that objected to Rwanda's accession and records no withdrawal. The Bavarian Ministry of Justice, which publishes a country-by-country notice on legalisation and apostilles for Bavarian courts and authorities, amended its Rwanda entry with effect from 01/12/2025 to read, in substance, that the Apostille Convention is not in force in relation to Germany because of an objection. German authorities therefore apply legalisation to documents going to Rwanda.

The objection works in both directions. A Rwandan apostille issued by the Ministry of Foreign Affairs and International Cooperation (MINAFFET) is not accepted in Germany either. The German Embassy in Kigali legalises Rwandan documents for use in Germany after pre-authentication by the Rwandan Ministry of Justice and MINAFFET. That matters for German founders who later need Rwandan documents at home, for example a Rwandan register extract for a German bank or tax office.

Sources: HCCH status table (accessed October 2026); Bayerisches Staatsministerium der Justiz, Änderung der Bekanntmachung über die Legalisation deutscher Urkunden, BayMBl. 2025 Nr. 467 (12/11/2025, in force 01/12/2025); German Embassy Kigali, legalisation of Rwandan documents (07/05/2025).

The German chain

Four steps from your notary to Kigali

Legalisation confirms the authenticity of a German public document for a foreign authority. Each step certifies the signature of the step before it.

  1. Step 1

    Create the public document

    A notary certifies your signature or a copy, a court issues a register printout, or a federal or Land authority issues a certificate. Private documents become public only through a notary's certification.

  2. Step 2

    Vorbeglaubigung

    The competent German office confirms the signature and seal on the document. For notarial deeds this is the president of the Landgericht in whose district the notary sits.

  3. Step 3

    Endbeglaubigung, where required

    The Bundesamt für Auswärtige Angelegenheiten (BfAA) confirms the pre-certification at federal level. It can only do so once Step 2 is complete.

  4. Step 4

    Rwandan legalisation

    Application on IremboGov, choosing the Berlin embassy; the embassy and MINAFFET process it and an e-certificate with a QR code is issued.

Step 2 in detail: who pre-certifies what

German federalism decides the first certification. Each Land assigns the task by document type, and the same principle applies everywhere: the office that supervises the issuer confirms the issuer's signature. The general pattern is this.

  • Notarial deeds and notarial certifications. The president of the Landgericht in whose district the deed was made. Berlin notaries' documents go to the Landgericht Berlin II at Littenstraße 12–17, 10179 Berlin. In Bavaria, the Landgericht presidents state that they also handle translations, and that legalisation needs the Vorbeglaubigung of the Landgericht where the document was created.
  • Court documents, including register printouts. As a rule the president of the Landgericht or Amtsgericht in whose district the document was issued. A certified printout from the Handelsregister comes from the Registergericht at an Amtsgericht.
  • Administrative documents of Land and local authorities. A Land authority: in Baden-Württemberg the Regierungspräsidien, in Bavaria the Regierungen, in Berlin the Landesamt für Bürger- und Ordnungsangelegenheiten (LABO), sometimes after a specialist authority has certified first.
  • Federal documents. The federal level, through the BfAA. The Führungszeugnis (certificate of good conduct) from the Bundesamt für Justiz follows a set federal procedure described below.

Fees are set per document by each Land. The Landgericht Berlin II and the Bavarian Landgerichte publish EUR 25 per document for an apostille or a Vorbeglaubigung; LABO in Berlin publishes EUR 19 for its administrative pre-certification.

Step 3 in detail: the federal final certification

The Foreign Office no longer issues final certifications itself. Since 01/01/2023 the Bundesamt für Auswärtige Angelegenheiten has done so; until 31/12/2022 it was the Bundesverwaltungsamt. Older guidance, and some Land pages, still name the Bundesverwaltungsamt, which is out of date. The BfAA issues an Endbeglaubigung only if the document has already received its Vorbeglaubigung from the competent office.

Whether the Endbeglaubigung is needed is decided by the destination state. IremboGov's description of the Rwandan service expects documents from non-Convention countries to have been legalised by the foreign ministry of the country of residence first. In Germany that federal function sits with the BfAA. We therefore plan for the Endbeglaubigung on every German file for Rwanda, unless the embassy confirms in writing for the document in question that the Land pre-certification is enough.

Step 4 in detail: the Rwandan side in Berlin

The Embassy of the Republic of Rwanda in Germany is at Jägerstraße 67–69, 10117 Berlin. Its consular section takes legalisation requests through IremboGov, Rwanda's government services portal, under the heading Foreign Affairs and Consular Services. The applicant chooses the legalisation of public documents originating from abroad, selects the document type, chooses the embassy office and uploads the documents as PDFs. IremboGov lists notarial acts, including powers of attorney, certified copies, certified translations and commercial registry extracts, among the accepted types.

IremboGov publishes a fee of USD 15, or the equivalent in Rwandan francs, and a processing time of 3 days for this service. The result is an electronic certificate with a QR code in which the legalised document is embedded, sent by email or downloadable from the portal. The embassy and MINAFFET process the application together. Embassy working hours are Monday to Friday, 9:00 to 17:00 with a break from 13:00 to 14:00, and telephone hours 9:00 to 13:00.

Rwanda also has honorary consulates in Frankfurt am Main, Hamburg, Magdeburg and Tutzing. We do not route legalisations through them; the published procedure runs through the Berlin embassy and IremboGov.

Sources: Auswärtiges Amt, FAQ "Beglaubigung / Legalisation / Apostille" (22/12/2022) and FAQ on Endbeglaubigung (accessed October 2026); Justiz NRW, Legalisation and Apostille; Landgericht Bayreuth, procedures (Bayern); Service Berlin, services 320315 and 327408 (accessed October 2026); service-bw, "Beglaubigung von öffentlichen Urkunden für das Ausland"; Embassy of the Republic of Rwanda in Germany, services pages (accessed October 2026); Auswärtiges Amt, Rwandan representations in Germany; IremboGov support article on legalisation of foreign public documents (accessed October 2026).

Upload the IremboGov application only once the BfAA certificate is on the document. The embassy checks the chain against the scan, and an application filed after the Landgericht step but before the federal step is a frequent cause of a second appointment.

Timetable

An apostille country next to Germany

Planning allowances we use when we build a timetable. They are indicative, not official processing times, and include courier legs and appointment waits. The only published official time is IremboGov's 3 days.

StageAustria Luxembourg Netherlands Apostille countryGermany Germany
Notary appointment and signingAbout 1 weekAbout 1 week
Register extract or certified printoutA few daysA few days
First certificationApostille, 1 to 2 weeksVorbeglaubigung at the Landgericht or Land authority, 1 to 2 weeks
Federal final certificationNot neededBfAA Endbeglaubigung, allow 2 to 4 weeks including post
Rwandan legalisationNot neededIremboGov and embassy: 3 days published, allow 1 to 2 weeks with appointment
Certified English translationAbout 1 weekAbout 1 week
Courier to Kigali and our checkAbout 1 weekAbout 1 week
Planning total before filing3 to 5 weeks6 to 10 weeks
ORG registration once complete6 hours6 hours

Sources: IremboGov (3-day processing time, accessed October 2026); Office of the Registrar General (6-hour registration of a complete file). All other durations are Voixa planning allowances based on general practice, not times published by the authorities.

Run stages in parallel. The register printout, the notarised resolution and the Führungszeugnis follow separate chains. Started on the same day, the longest chain sets the timetable instead of the sum of all three.

Document by document

The German file a Rwandan registration needs

The Rwandan list is the same for every country. These are the German forms of each item, who issues them and how each enters the chain.

DocumentIssued byHow it becomes a public documentPre-certificationUsed for
Handelsregisterauszug (commercial register extract)Registergericht at the AmtsgerichtCertified printout (beglaubigter Ausdruck) from the court, or a printout certified by a notaryCourt or Landgericht president; notary's certification to the LandgerichtCorporate shareholder, branch parent
Gesellschaftsvertrag / Satzung (articles)Notary at formation; current text in the register folderCertified copy by the court or a notaryAs aboveCorporate shareholder, branch parent
Gesellschafterliste (list of shareholders)Managing directors or the notary, filed with the registerCertified printout or notarial copyAs aboveOwnership chain and beneficial owners
Gesellschafterbeschluss (shareholder resolution)Shareholders or managing directorsSignatures certified by a notaryLandgericht president of the notary's districtApproving the Rwandan investment, naming the representative
Vollmacht (power of attorney)Founder or companySignature certified by a notary, or signed before the Rwandan embassyLandgericht president, unless signed at the embassyFiling and signing in Kigali
Führungszeugnis (certificate of good conduct)Bundesamt für Justiz, BonnOfficial federal certificateBfJ pre-certifies, BfAA issues the EndbeglaubigungInvestor or work permit at DGIE
Certified translationCourt-authorised translator (ermächtigter or beeidigter Übersetzer)Translator's certificationLandgericht president, where the translation is legalisedEvery German-language document

Sources: Landgericht Bayreuth (notarial documents and translations certified by Landgericht presidents); Service Berlin 327408 (notarial documents, certificates and translations, Landgericht Berlin II); Justiz NRW; Beurkundungsgesetz (BeurkG), §§ 40 and 42 (certification of signatures and copies); Auswärtiges Amt, flowchart on BfAA and Bundesamt für Justiz certification of the Führungszeugnis; ORG requirements; DGIE investor permit requirements.

The register extract

Since the Handelsregister went fully electronic, anyone can download register data. A download has no certification and cannot enter the legalisation chain. What the chain needs is a certified printout from the Registergericht, or a printout whose conformity a notary has certified. The notarial version is often faster, because a notary near you can produce it on the day and send it straight to the Landgericht of the same district with the other notarial documents.

Resolutions and powers of attorney

The Rwandan Registrar wants the original resolution of a corporate shareholder signed before the notarising authority, and a power of attorney for our licensed partners in Kigali. Under the Beurkundungsgesetz a German notary certifies a signature made or acknowledged in his presence (§ 40 BeurkG) and certifies copies (§ 42 BeurkG). Ask the notary to state the signatory's capacity, for example "managing director, acting for the company", and to record how the notary verified that authority, for example in a register certificate under § 21 BNotO.

The certificate of good conduct

For an investor permit, the immigration service (DGIE) asks for a police clearance not older than six months. In Germany that is the Führungszeugnis from the Bundesamt für Justiz. The federal procedure has a fixed order: apply online to the BfAA first and receive an application number; then request the Führungszeugnis from the Bundesamt für Justiz, naming the destination country and quoting the BfAA number; the Bundesamt für Justiz sends the pre-certified certificate directly to the BfAA, which returns it with its certification. Only then does the Rwandan legalisation follow. The six-month window runs from the date of issue, so the Führungszeugnis is the last document we order.

Translations

Documents not in English need a certified English translation. In Germany, translations by a court-authorised translator carry the translator's certification, which the Landgericht presidents can themselves certify. That gives two workable sequences. Either the translator works from the fully legalised German document and the translation is filed as a certified translation, or the translation enters the German chain alongside the original and is legalised too. IremboGov lists certified translations among the documents the embassy legalises. We confirm with the Registrar, for each file, which sequence it accepts before you order translations.

Under § 5(2) BeurkG a German notary may, on request, draw up a deed in another language if he is sufficiently proficient in it. A bilingual German and English resolution or power of attorney, prepared by us and signed before such a notary, removes most of the translation work.

Order a bilingual German and English power of attorney and resolution from the start. A single bilingual deed goes through one chain, and the Registrar in Kigali reads the English column without waiting for a translator.

Kigali

What happens when the documents arrive

Rwanda registers companies online. The Office of the Registrar General (ORG), part of the Rwanda Development Board (RDB), processes a complete application within 6 hours, charges no government fee, and issues the tax identification number and RSSB social security registration with the company. The legalised German documents are scanned and uploaded by our licensed partners in Kigali under your power of attorney; the e-certificate from IremboGov, with its QR code, lets the Rwandan side verify the legalisation online.

The requirements for certified documents come from the ORG's published lists under Law N° 007/2021 of 05/02/2021 governing companies, as amended by Law N° 019/2023 of 30/03/2023. A corporate shareholder files a certified certificate of incorporation, its articles and a resolution; a branch files the notarised parent registration certificate and articles and a notarised original board resolution appointing the representative. Documents signed abroad are notarised by a notary, a Rwandan embassy or the foreign ministry of the country concerned. Every shareholder declares its beneficial owners under Art. 116, at the 25% threshold of the March 2023 ORG guidelines, which for a German GmbH means the Gesellschafterliste and the chain above it.

For permits, the Directorate General of Immigration and Emigration (DGIE) applies Law N° 57/2018 of 13/08/2018 on immigration and emigration in Rwanda and takes applications through Irembo. An investor permit costs RWF 150,000 for up to two years and requires a CV, the business registration certificate, the investment certificate, a police clearance not older than six months and an application letter. The Führungszeugnis described above is that police clearance.

The company you create is a Rwandan isosiyete (company). Its registration certificate is an icyemezo (certificate), and the investment certificate that brings incentives is the icyemezo cy'ishoramari (investment certificate). The permit you apply for afterwards is an uruhushya (permit, licence).

Sources: Office of the Registrar General, registration FAQ and requirements; Law N° 007/2021 of 05/02/2021 as amended by Law N° 019/2023, Art. 116; ORG beneficial ownership guidelines (March 2023); Law N° 57/2018 of 13/08/2018 on immigration and emigration in Rwanda (Refworld); DGIE investor permit requirements (migration.gov.rw); Cliffe Dekker Hofmeyr, Africa corporate guide, Rwanda.

Germany Anywhere in GermanyYour notarySignatures, certified copies and register printouts. The notary's district decides which Landgericht certifies next.
Germany Berlin, LittenstraßeLandgericht Berlin IIPre-certifies documents of Berlin notaries and translators. In Munich, Frankfurt, Hamburg or Stuttgart the local Landgericht does the same.
Germany Federal levelBundesamt für Auswärtige AngelegenheitenEndbeglaubigung of pre-certified documents and certification of the Führungszeugnis.
Germany Berlin-Mitte, Jägerstraße 67–69Embassy of RwandaProcesses the IremboGov legalisation with MINAFFET; signatures can be given before its officials.
Rwanda City of KigaliMINAFFETRwanda's Ministry of Foreign Affairs; processes legalisations with the embassy and issues Rwandan e-apostilles.
Rwanda Gasabo District, KigaliRDB and the Office of the Registrar GeneralOnline registration; the company certificate, TIN and RSSB number follow within 6 hours of a complete file.
Rwanda City of KigaliDGIEInvestor and work permits, applied for through Irembo.
ClocksBerlin and Kigali, same time in summerKigali is on UTC+2 all year, so calls with the Registrar's side fit a German working day.

Sources: Embassy of Rwanda in Germany; Auswärtiges Amt, representations of Rwanda in Germany; Service Berlin 327408; RDB; DGIE. Time zones are well established.

Kigali is divided into three districts. Each akarere (district) is subdivided into the umurenge (sector) and the akagari (cell), and your registered address will name all three. If you plan to fly in to sign at the bank or for the permit, avoid the last Saturday morning of the month: during umuganda (monthly community work) most businesses and traffic pause.

Alternatives

Three lawful ways to shorten the chain

The Convention follows the document. What counts is the country where the public document was made, whatever the nationality of the person signing.

1. Invest through a holding in an apostille country

LuxembourgLuxembourgRwandaRwandaNetherlandsNetherlandsRwandaRwandaAustriaAustriaRwandaRwandaSwitzerlandSwitzerlandRwandaRwanda

Many German founders already hold their foreign interests through a company in Luxembourg, the Netherlands, Austria or Switzerland. None of those states objected to Rwanda's accession, so the Convention applies between them and Rwanda. If that company is the shareholder of the Rwandan company, its register extract, articles and board resolution are documents of that country, and each takes a single apostille from the competent authority listed for it in the HCCH table.

The limit is the people. The Rwandan file still needs the passports of the beneficial owners, and if a German-resident director signs a power of attorney or consent before a German notary, that deed is German and goes through legalisation. The holding route removes the corporate documents from the German chain. It does not remove German individuals' own signed documents unless they sign elsewhere.

Austrian and Swiss documents are often in German and still need a certified English translation. Luxembourg documents are often in French or German. Where the holding is chosen for tax reasons as well, the treaty matters: Rwanda's treaty with Luxembourg sets 10% on dividends, Switzerland is not among Rwanda's treaty partners in PwC's table, and we confirm the position for any other holding country before you rely on it.

2. Sign before a notary in an apostille country

AustriaAustriaRwandaRwandaSwitzerlandSwitzerlandRwandaRwandaLuxembourgLuxembourgRwandaRwanda

A notarial act is a public document of the country where the notary holds office (Art. 1(c) of the Convention). A German founder who signs a power of attorney or a resolution before a notary in Salzburg, Basel or Luxembourg produces an Austrian, Swiss or Luxembourg document, which takes that country's apostille. For founders near a border, a day trip can replace the Landgericht and BfAA steps. The foreign notary applies its own rules on identification, language and fees, and may decline to certify a signature for a company whose authority it cannot verify from its own register, so we check with the notary in advance.

3. Sign before the Rwandan embassy in Berlin

GermanyGermanyRwandaRwanda

The embassy's published procedure for powers of attorney is direct: apply through IremboGov, and after verification the embassy gives an appointment at which you sign the power of attorney before an embassy official. Rwanda's published requirements accept notarisation abroad by a Rwandan embassy. A signature given there does not pass through German offices at all. The route works for documents that only need your signature: a power of attorney, a director's consent, a short resolution of a one-person GmbH. It does not work for documents issued by German institutions, such as the register printout or the Führungszeugnis, which still need the German chain.

Sources: Convention of 05/10/1961, Art. 1; HCCH status table, competent authorities and objections (only Germany objected to Rwanda; accessed October 2026); Embassy of Rwanda in Germany, legalisation of power of attorney (accessed October 2026); ORG requirements on notarisation abroad; PwC Worldwide Tax Summaries, Rwanda withholding taxes (reviewed 23/09/2026).

Combine the routes. The usual efficient German file has the power of attorney and consents signed at the embassy in Berlin, the corporate documents coming from a holding in an apostille country where one exists, and only the Führungszeugnis running the full German chain.

Do not build a holding for a stamp. An intermediate company has running costs, substance requirements and tax consequences in Germany. It is a good answer when it already exists or is wanted for other reasons, and a poor one if its only purpose is to avoid six weeks of legalisation.

Tax context

No treaty, and a German CFC test

Documents decide the timetable. Tax decides the structure. Both questions should be answered before the first notary appointment.

Rwanda What Rwanda withholds

Germany and Rwanda have no double tax treaty: Germany does not appear among Rwanda's partners in PwC's withholding table. Rwanda withholds 15% on dividends, interest, royalties and service fees, including management and technical fees, paid to non-residents, and on profit repatriation by branches. A German parent receiving a dividend from an ordinary Rwandan subsidiary bears that 15% without treaty relief. Rwandan corporate income tax is 28%.

A company registered as an investor that qualifies as a pure holding, SPV or collective investment scheme pays 3% corporate income tax and applies 0% withholding to its payments, if it meets the substance tests: at least USD 1 million of net assets, USD 15,000 of annual spend in Rwanda, a physical office and at least 30% Rwandan professional staff. Every private company also needs a director resident in Rwanda.

Germany What Germany looks at

Germany's controlled foreign company rules sit in the Außensteuergesetz (AStG). Where persons resident in Germany control a foreign company, its passive income can be attributed to them if it is taxed at a low rate. The Mindestbesteuerungsrichtlinie-Umsetzungsgesetz, passed by the Bundestag on 10/11/2023, lowered the low-tax threshold in § 8(5) AStG from 25% to 15% with effect from 2024.

A Rwandan company taxed at the standard 28% is not low-taxed under that test. A Rwandan holding taxed at 3% clearly is. Whether its income is then attributed depends on whether it counts as active under the catalogue in § 8(1) AStG, which treats dividends, interest, royalties and gains differently and sets conditions. That analysis belongs to your German tax adviser, with whom we coordinate. We do not model the 3% rate for a German-controlled structure until it has been done.

Sources: PwC Worldwide Tax Summaries, Rwanda, withholding taxes and tax credits and incentives (reviewed 23/09/2026); PwC Rwanda alert on Law N° 006/2021; Law N° 027/2022 of 20/10/2022 as amended by Law N° 051/2023; Law N° 007/2021, Arts. 7(4) and 157; Forvis Mazars Germany, "Bundestag stimmt für die Einführung einer globalen Mindeststeuer" (Absenkung der Niedrigsteuergrenze in § 8 Abs. 5 AStG auf 15% ab 2024); Außensteuergesetz, §§ 7 and 8.

Put the German tax question and the document question on the same call. A founder who decides after the legalisation that the Rwandan company should be held by a Luxembourg entity instead of the German GmbH has paid for a document chain he no longer needs.

Readiness

Readiness check for a German document set

Tick what is already done. The widget shows what remains open.

Self-check

Choosing a route for your documents

Five questions we ask on a first call. The result is a starting point, not advice.

Law

The rules behind this article

Hague Convention of 05/10/1961Abolishing legalisation for foreign public documents. Art. 1: public documents, including notarial acts. Art. 12: accession and objections; German objection to Rwanda 28/03/2024.
Germany Beurkundungsgesetz (BeurkG)§ 5(2): deeds in another language; § 40: certification of signatures; § 42: certification of copies.
Germany Bundesnotarordnung (BNotO), § 21Notarial register certificates, including confirmation of authority to represent a company.
Germany Außensteuergesetz (AStG), §§ 7 and 8Controlled foreign company rules. § 8(5): low-tax threshold 15% from 2024, after the Mindestbesteuerungsrichtlinie-Umsetzungsgesetz.
Germany Bekanntmachung über die Legalisation deutscher Urkunden (Bayern)As amended by BayMBl. 2025 Nr. 467: Apostille Convention not in force with Rwanda because of the objection.
Rwanda Law N° 007/2021 of 05/02/2021Governing companies. Arts. 7(4) and 157: resident director; Art. 116: beneficial ownership declarations.
Rwanda Law N° 019/2023 of 30/03/2023Amending the companies law: beneficial ownership registers, annual return, records.
Rwanda Law N° 57/2018 of 13/08/2018Immigration and emigration in Rwanda; basis for investor and work permits issued by DGIE.
Rwanda Law N° 006/2021 of 05/02/2021Investment promotion and facilitation; 3% CIT and 0% WHT for qualifying holdings with substance.
Rwanda Law N° 027/2022 of 20/10/2022Taxes on income; 28% CIT after Law N° 051/2023; 15% WHT on dividends to non-residents.

Sources: HCCH; German federal statutes as published (BeurkG, BNotO, AStG); BayMBl. 2025 Nr. 467; Official Gazette of the Republic of Rwanda; Refworld (Law N° 57/2018); PwC Worldwide Tax Summaries, Rwanda (reviewed 23/09/2026).

Terms

Words you will meet

VorbeglaubigungPre-certification. The German office supervising the issuer confirms the signature and seal on a document before legalisation.
EndbeglaubigungFinal certification at federal level by the Bundesamt für Auswärtige Angelegenheiten, given only after the Vorbeglaubigung.
LegalisationConfirmation by the destination state's mission that a foreign public document is authentic. For Rwanda, processed through IremboGov.
HandelsregisterauszugCommercial register extract. For Rwanda it must be a certified printout, not a download.
GesellschafterlisteList of shareholders of a GmbH filed with the register; the German starting point for beneficial ownership.
FührungszeugnisCertificate of good conduct from the Bundesamt für Justiz; the German police clearance for DGIE permits.
IcyemezoCertificate, in Kinyarwanda. Your Rwandan registration certificate is one.
UruhushyaPermit or licence. The investor permit you apply for after registration.
IremboRwanda's government services portal, used for legalisation, apostilles and permit applications.

Questions

What German founders ask

Germany and Rwanda are both in the Apostille Convention. Why is an apostille not enough?

Because Germany objected to Rwanda's accession on 28/03/2024 under Art. 12 of the Convention. An objection means the Convention does not enter into force between the two states, so German documents for Rwanda need legalisation and Rwandan apostilles are not accepted in Germany.

Could the objection be withdrawn?

Yes. Germany has withdrawn objections before, most recently for Azerbaijan in March 2026. As of October 2026 the HCCH table shows no withdrawal for Rwanda. We check the table before each German file.

Which German office certifies my notarised power of attorney?

The president of the Landgericht in whose district the notary holds office gives the Vorbeglaubigung. The BfAA then gives the Endbeglaubigung, and the Rwandan legalisation follows through IremboGov and the embassy in Berlin.

Does the Bundesverwaltungsamt still do the final certification?

No. Since 01/01/2023 the Bundesamt für Auswärtige Angelegenheiten has issued Endbeglaubigungen. Pages that still name the Bundesverwaltungsamt are out of date.

Can I avoid the German chain by signing at the Rwandan embassy?

For documents that only need your signature, such as a power of attorney, yes. The embassy's procedure runs through IremboGov, followed by an appointment to sign before an embassy official. Register printouts and the Führungszeugnis are issued by German institutions and still need the German chain.

My company is in Austria. Does the apostille work?

Yes. Austria did not object to Rwanda's accession, so Austrian public documents take an Austrian apostille. German-language Austrian documents still need a certified English translation.

Does the translation need to be legalised too?

It depends on the sequence. A translation by a German court-authorised translator can be certified by the Landgericht and legalised with the original, or done from the fully legalised original. We confirm with the Registrar which sequence it accepts for your file before you order translations.

How long does the German route take?

IremboGov publishes 3 days for its part. Our planning allowance for the whole chain, including notary, Landgericht, BfAA, embassy, translation and courier, is six to ten weeks, against three to five weeks for an apostille country. These are planning figures, not official times.

Is there a tax treaty between Germany and Rwanda?

No. Rwanda withholds 15% on dividends to a German shareholder outside the investment regime. A qualifying Rwandan holding taxed at 3% falls below the 15% low-tax threshold of the German CFC rules, so your German adviser reviews it before you rely on the rate.

Next step

We run the legalisation chain for you

Our founder's firm, BCA Unternehmensberatung, has its base in Stuttgart, so German notaries, Landgerichte and federal offices are familiar ground, and our licensed partners in Kigali file once the documents arrive. For a German file we draft bilingual resolutions and powers of attorney, decide with you which documents go through the German chain and which can be signed at the embassy or apostilled through a holding, book the notary, file the Vorbeglaubigung and BfAA applications, submit the IremboGov legalisation, order the translations and check every scan before the originals travel.

The full list of documents for every country is on our documents page. Our fees are fixed and quoted in writing; the pricing page explains how we scope a German document file. To start, send us your ownership chart and the list of documents you hold through the contact page, and we reply with the route for each one.

Take your place in Rwanda early

Tell us what you plan to do in Rwanda. You get a recommended structure and a fixed fee in writing, usually within two working days.