Who has to register?
Any self-employed, permanent activity carried out with the intention of making a profit must be registered — except the liberal professions, primary production (agriculture and forestry) and pure asset management. Freelancers such as doctors, lawyers, tax advisers, journalists or engineers only register with the tax office.
Five steps
- Decide the legal form (sole trader, GbR, UG, GmbH).
- Obtain any required permit or proof — craft card, hospitality licence, certificate of good conduct.
- Submit form GewA 1 to the trade office, usually possible online.
- Receive your Gewerbeschein (trade licence).
- Complete the tax registration questionnaire via ELSTER.
Costs
| Item | Amount |
|---|---|
| Business registration | €20 to €60 depending on the municipality |
| Commercial register entry (if required) | from approx. €150 |
| Craft register entry | approx. €100 to €300 |
| Chamber of commerce fee | Base fee, often waived in the first years |
Documents you need
- ID card or passport with registration certificate.
- Non-EU nationals: residence permit allowing self-employment.
- For regulated trades: the relevant permit.
- For legal entities: commercial register extract and articles of association.
Who gets informed automatically
The trade office forwards your registration to the tax office, the chamber of commerce or crafts, the employers' liability insurance association, the statistical office and, where relevant, the trade supervisory office. Expect a series of letters — usually with deadlines — over the following weeks.
Typical mistakes
- Describing the activity too narrowly, forcing a later amendment.
- Choosing the small-business rule under § 19 UStG without thinking — with high initial investments you lose input tax deduction.
- Forgetting that the start date of the activity counts, not the day you visit the office.
- Not informing your employer about a sideline business.
Changes and deregistration
Changes of address, activity or owner require an amendment; ceasing trading requires deregistration. Both go through the same office and usually cost the same as the registration. Many chambers and offices still require signed paper letters as proof.