One can see the level of detail when it mentions 3 Euro cost for a password manager software.
The author chose the 25000 Euro GmbH setup. That money can immediately be used to pay for company invoices (not salaries or at least accountants advise against that) so the money is not lost and not a fee. One can also chose the UG setup that doesn't have the 25000 Euro requirements. It's limited to 3 shareholders and people who plan to raise VC money don't use that. Also having 'UG' next to your company name shows customer and suppliers you were cheap. Fine for a lot of startup though.
Not sure I understand the scenario when a VC adds money and the company is now valued 10 million Euro. Yes, that has tax implication on the founder. Did you create something that has a value of 10 million or not?
