Registering a Business (Gewerbeanmeldung) in Germany — Step by Step

What is a Gewerbe?

A Gewerbe is any self-employed, permitted, permanent activity with the intention to generate profit — as long as it is not classified as a free profession (§ 1 GewO).

Gewerbe vs. Freelancers

Unsure? The tax office decides whether your activity is commercial or freelance. In case of doubt: consult a tax advisor.

Step by Step: Business Registration

Step 1 — Check Prerequisites

• Legal age (18 years)
• Residence permit allowing self-employment (for non-EU citizens)
• Qualifications if required — some trades require a master craftsman certificate (e.g., electrician, plumber, baker) or a professional certification exam (e.g., insurance broker)
• Permits if required — some businesses need official authorization (e.g., restaurant license, broker license)

Step 2 — Find the Gewerbeamt

Business registration takes place at the Gewerbeamt (also: Ordnungsamt, Bürgeramt) of your city or municipality:

• Online — available in many cities (e.g., Berlin, Hamburg, Munich)
• In person — by appointment at the Bürgeramt/Gewerbeamt
• By mail — download form, fill out, send with documents

Step 3 — Prepare Required Documents

Step 4 — Fill Out the Form

The GewA 1 form is standardized and asks for:

• Personal data (name, address, date of birth, nationality)
• Business data (business name, address, legal form)
• Activity description — detailed (e.g., "Retail trade in electronic products and online sales")
• Start date of activity

Tip: Describe your activity as broadly as possible — so you won't need to re-register when expanding.

Step 5 — Submit Registration and Pay Fee

Average: €15–60 (one-time)

Step 6 — Receive Your Gewerbeschein

You will receive your Gewerbeschein (business registration certificate) — usually immediately upon in-person submission or within 1–2 weeks by mail.

What Happens After Registration?

Automatic Information Chain

The Gewerbeamt automatically informs the following authorities:

1. Tax Office — you receive the "Questionnaire for Tax Registration" (must be completed within 4 weeks, online via ELSTER)
2. IHK (Chamber of Commerce and Industry) — mandatory membership, fees depend on revenue (from approx. €0 for small businesses to several hundred euros)
3. Craft Chamber (Handwerkskammer) — for craft trades
4. Occupational Association (Berufsgenossenschaft) — statutory accident insurance (mandatory!)
5. Statistical State Bureau

What You Must Do Yourself

• [ ] Set up an ELSTER account (elster.de) — for all tax matters
• [ ] Obtain your tax number (from tax office, approx. 2–6 weeks)
• [ ] Open a business account (recommended, not mandatory)
• [ ] Set up bookkeeping (software or tax advisor)
• [ ] Review insurance — liability insurance, possibly professional liability
• [ ] Health insurance — as self-employed, you are responsible (statutory or private)
• [ ] Pension insurance — mandatory for certain professions, otherwise voluntary

Residence Permit and Business Registration

For EU Citizens

• No restrictions — full freedom of trade
• Only registration with the immigration authority (freedom of movement certificate)

For Non-EU Citizens

Your residence permit must allow self-employment:

• Niederlassungserlaubnis — unlimited freedom of trade
• Aufenthaltserlaubnis zur selbstständigen Tätigkeit (§ 21 AufenthG) — for business founders
• Blue Card EU — allows only the employment named in the title, not self-employment
• Aufenthaltserlaubnis zur Beschäftigung (§ 18 AufenthG) — only secondary employment possible (with permission)

Important: Clarify before registration with the immigration authority whether your permit allows business activities!

Small Business vs. Merchant

Small Business (Einzelunternehmen)

• No commercial register requirement (with revenue under approx. €800,000 and profit under €80,000)
• Simple accounting (EÜR — income-surplus statement)
• No minimum capital
• Full personal liability — you are liable with your private assets!

Registered Merchant (e.K.)

• Commercial register entry (voluntary or mandatory above certain size)
• Double-entry bookkeeping required
• Business name with "e.K." addition

GmbH (Limited Liability Company)

• Minimum capital: €25,000 (€12,500 due at incorporation)
• Limited liability — only with company assets
• Commercial register entry and notary required
• Startup costs: approx. €500–1,500

UG (Entrepreneurial Company, "Mini-GmbH")

• Minimum capital: €1 (theoretically)
• Limited liability like GmbH
• Must reserve 25% of profits until €25,000 is reached

Startup Costs Overview

Tips for Foreigners

1. Check your residence permit — does it allow self-employment?
2. Use free IHK startup consultation — for founders!
3. Startup grants — ask at the employment agency (for unemployed)
4. Startup assistance — 6 + 9 months of financial support
5. Hire a tax advisor — especially in the first year

As of: March 2026. All information provided without guarantee.