The first acceptor-free heavier germanium analogue of an acylium ion, [RGe(O)(NHC) 2 ]X (R = Mes Ter= 2,6-(2,4,6-Me 3 C 6 H 2 ) 2 C 6 H 3 ; NHC = IMe 4 = 1,3,4,5-tetramethylimidazol-2-ylidene; X = (Cl or BArF= {(3,5-(CF 3 ) 2 C 6 H 5 ) 4 B}), was isolated by reacting [RGe(NHC) 2 ]X with N 2 O. Conversion of the germa-acylium ion to the first solely donor-stabilized germanium ester [(NHC)RGe(O)(OSiPh 3 )] and corresponding heavier analogues ([RGe(S)(NHC) 2 ]X and [RGe(Se)(NHC) 2 ]X) demonstrated its classical acylium-like behavior. The polarized terminal GeO bond in the germa-acylium ion was utilized to activate CO 2 and silane, with the former found to be an example of reversible activation of CO 2 , thus mimicking the behavior of transition metal oxides. Furthermore, its transition metal like nature is demonstrated as it was found to be an active catalyst in both CO 2 hydrosilylation and reductive N-functionalization of amines using CO 2 as C 1 source. Mechanistic studies were undertaken both experimentally and computationally, which revealed the reaction proceeds via a NHC-siloxygermylene [(NHC)RGe(OSiHPh 2 )].