Faq
Business idea
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Business or liberal profession
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms. Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende]
- or members of the liberal professions [Freie Berufe].
Different rules apply to these two categories. It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Are you a member of the liberal professions? Register with Tax Office no later than one month after starting your self-employment.
The tax office responsible for you is determined by where you generate your income. In Munich turn to the Munich Tax Office [Finanzamt München].
Registering at the tax office is done digitally. All forms relating to tax registration are free or charge and available via ELSTER, the online portal used by the government’s financial administrative authorities. You may also use the forms provided by a commercial accounting software that is able to integrate with ELSTER. Please note, that in any case you are required to register once with ELSTER. The certificate file required for electronic authentication is created free of charge during registration. A domestic classification criterion (tax number) is essential for registration on the ELSTER portal.
Learn how to register with the tax office in two steps.
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Business plan
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Consulting & advice
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
Development & growth
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
E-Commerce
Many entrepreneurs start working from home and use a part of their apartment or house for their business. You should inform your landlord about your plans. Also contact the Amt für Wohnen und Migration, the municipal Housing and Migration Office, whether you are actually allowed to use your home for business purposes or whether you need a permit to do so. If you are a home owner, you should also obtain approval for working from home in case of doubt.
You also need to consider building, fire protection, and industry-specific regulations such as requirements for practices and rooms in which some form of childcare is offered, or food hygiene regulations for anyone planning to store, process or sell food.
First steps
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Industries
Many entrepreneurs start working from home and use a part of their apartment or house for their business. You should inform your landlord about your plans. Also contact the Amt für Wohnen und Migration, the municipal Housing and Migration Office, whether you are actually allowed to use your home for business purposes or whether you need a permit to do so. If you are a home owner, you should also obtain approval for working from home in case of doubt.
You also need to consider building, fire protection, and industry-specific regulations such as requirements for practices and rooms in which some form of childcare is offered, or food hygiene regulations for anyone planning to store, process or sell food.
Legal structure
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Planning
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms. Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende]
- or members of the liberal professions [Freie Berufe].
Different rules apply to these two categories. It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Are you a member of the liberal professions? Register with Tax Office no later than one month after starting your self-employment.
The tax office responsible for you is determined by where you generate your income. In Munich turn to the Munich Tax Office [Finanzamt München].
Registering at the tax office is done digitally. All forms relating to tax registration are free or charge and available via ELSTER, the online portal used by the government’s financial administrative authorities. You may also use the forms provided by a commercial accounting software that is able to integrate with ELSTER. Please note, that in any case you are required to register once with ELSTER. The certificate file required for electronic authentication is created free of charge during registration. A domestic classification criterion (tax number) is essential for registration on the ELSTER portal.
Learn how to register with the tax office in two steps.
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Registration
- The "Steuer-ID" or "steuerliche Identifikationsnummer" (tax identification number, IdNo) consists of 11 digits, is specific to an individual, retains life-long validity, and is issued by the Federal Central Tax Office. It is essential for registering self-employment at the tax office.
- The "Steuernummer" (tax number) consists of 10 or 11 digits, usually divided by two forward slashes. It is issued by your local tax office when registering for taxation, for example if you are an employee or starting self-employment work . It is possible to have multiple tax numbers, for example if you are employed but also have a self-employed sideline job.
- The "Umsatzsteuer-ID" (VAT identification number, abbreviated as USt-IdNr.) starts with the EU country abbreviation, DE for Germany, followed by up to twelve digits. Entrepreneurs are given this number in addition to the above-mentioned tax number for their work as a tradesperson or freelancer. It is issued by the Federal Central Tax Office. Entrepreneurs can apply for the VAT identification number via the “Fragebogen zur steuerlichen Erfassung” form (“Tax Assessment Questionnaire”). It is important for business transactions between companies in different EU countries.
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms. Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende]
- or members of the liberal professions [Freie Berufe].
Different rules apply to these two categories. It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Are you a member of the liberal professions? Register with Tax Office no later than one month after starting your self-employment.
The tax office responsible for you is determined by where you generate your income. In Munich turn to the Munich Tax Office [Finanzamt München].
Registering at the tax office is done digitally. All forms relating to tax registration are free or charge and available via ELSTER, the online portal used by the government’s financial administrative authorities. You may also use the forms provided by a commercial accounting software that is able to integrate with ELSTER. Please note, that in any case you are required to register once with ELSTER. The certificate file required for electronic authentication is created free of charge during registration. A domestic classification criterion (tax number) is essential for registration on the ELSTER portal.
Learn how to register with the tax office in two steps.
Before you launch your new business, you are required to register it with the Trade Office [Gewerbeamt] and the Tax Office [Finanzamt].
Step 1: Register your business with the Trade Office [Gewerbeamt]
There are different options how to submit your business registration in Munich:
1. Register your business online
You can register your business online via the München-Portal. You are able to upload additional documents if required. For the online registration process you will need to create a personal BayernID first.
2. Register your business by mail or e-mail
Complete the business registration form [Gewerbeanmeldung”] (PDF, 144 KB) and submit it to the Trade Office at the Department of Public Order [Kreisverwaltungsreferat - KVR] by mail or e-mail together with all required documents. Use our English language fill-in help to guide you through the business registration form.
3. Register in person at the Trade Office after setting up an appointment
Check the online appointment tool for available appointments and book yourself an available time slot for your business registration. If there are no time slots available we recommend to check again later to see if new time slots have been activated.
Kreisverwaltungsreferat (KVR), Hauptabteilung III, Gewerbemeldungen,
Implerstraße 11, 81371 München
Which documents do I need to register my business?
In Germany, everyone is essentially free to register a business.
But: Some trades or businesses require special permits or monitoring [erlaubnispflichtige und überwachungsbedürftige Gewerbe]. Many skilled craft trades [zulassungspflichtige Gewerbe im Handwerk] require a permit or license or from the local Chamber of Skilled Crafts [Handwerkskammer - HWK]. An exception applies to those activities that either qualify as "zulassungsfreie und handwerksähnliche Tätigkeiten" or are not regarded as part of the skilled craft trade at all.
Moreover, check if you have a valid residence permit that allows you to go self-employed.
The Trade Office lists the documents required for a business registration, such as:
- Completed business registration form [Gewerbeanmeldung]
- a copy of your identity document such as an identity card [Personalausweis] or passport [Reisepass]
- if you are not a national of an EU country: valid residence permit including a permit entitling them to go self-employed
- Supplement for authorised representatives: letter of attorney, competent proof of identification of the principal and the authorized representative
- Supplement for minors: agreement of the parent or legal guardian (for sideline businesses) or permission of the guardianship court [Vormundschaftsgericht] (for main businesses)
- entities listed in the registers of companies, cooperatives and partnerships or of associations [Handelsgister, Genossenschaftsregister, Vereinsregister] are required to submit a copy of an up-to-date and complete excerpt from their register
- trades requiring a special permit [erlaubnispflichtige und überwachungsbedürftige Gewerbe]: submit a copy of the permit
- skilled craft trades requiring a license [zulassungspflichtige Gewerbe im Handwerk]: submit a copy of the license [Handwerkskarte]
After submitting your business registration form and documents, the Trade Office will issue an acknowledgement of receipt [Gewerbeschein]. Please note that the "Gewerbeschein" does not replace any legally required permits or licenses.
When do I register my business?
- You are obliged to register your self-emplyoment either before you start operating it or at the same time as starting it.
Fees
- Registration in Munich costs about EUR 50 to 60 depending on the legal structure of your business.
- Additional fees apply when permits and licenses are required.
Forms
Business registration form [Gewerbeanmeldung] (PDF, 145 KB), available in German language only
Fill-in help with explanations in English language
Learn more about business registration from the Munich Trade Office:
Telefon: 089 233-96030
Step 2: Register your business with the Tax Office [Finanzamt]
You have to inform the tax office no later than one month after starting your self-employment.
The tax office responsible for you is determined by where you generate your income. In Munich turn to the Munich Tax Office [Finanzamt München].
Registering at the tax office is done digitally. All forms relating to tax registration are free or charge and available via ELSTER, the online portal used by the government’s financial administrative authorities. You may also use the forms provided by a commercial accounting software that is able to integrate with ELSTER. Please note, that in any case you are required to register once with ELSTER. The certificate file required for electronic authentication is created free of charge during registration. A domestic classification criterion (tax number) is essential for registration on the ELSTER portal.
Learn how to register with the tax office in two steps.
Tip
Are you considering to start self-employed work as a member of the liberal professions? Find out first if you qualify.
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Many entrepreneurs start working from home and use a part of their apartment or house for their business. You should inform your landlord about your plans. Also contact the Amt für Wohnen und Migration, the municipal Housing and Migration Office, whether you are actually allowed to use your home for business purposes or whether you need a permit to do so. If you are a home owner, you should also obtain approval for working from home in case of doubt.
You also need to consider building, fire protection, and industry-specific regulations such as requirements for practices and rooms in which some form of childcare is offered, or food hygiene regulations for anyone planning to store, process or sell food.
Residence permit
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Run & Grow
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
Self-employment
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Specific Issues
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Starting up
- The "Steuer-ID" or "steuerliche Identifikationsnummer" (tax identification number, IdNo) consists of 11 digits, is specific to an individual, retains life-long validity, and is issued by the Federal Central Tax Office. It is essential for registering self-employment at the tax office.
- The "Steuernummer" (tax number) consists of 10 or 11 digits, usually divided by two forward slashes. It is issued by your local tax office when registering for taxation, for example if you are an employee or starting self-employment work . It is possible to have multiple tax numbers, for example if you are employed but also have a self-employed sideline job.
- The "Umsatzsteuer-ID" (VAT identification number, abbreviated as USt-IdNr.) starts with the EU country abbreviation, DE for Germany, followed by up to twelve digits. Entrepreneurs are given this number in addition to the above-mentioned tax number for their work as a tradesperson or freelancer. It is issued by the Federal Central Tax Office. Entrepreneurs can apply for the VAT identification number via the “Fragebogen zur steuerlichen Erfassung” form (“Tax Assessment Questionnaire”). It is important for business transactions between companies in different EU countries.
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms. Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende]
- or members of the liberal professions [Freie Berufe].
Different rules apply to these two categories. It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Are you a member of the liberal professions? Register with Tax Office no later than one month after starting your self-employment.
The tax office responsible for you is determined by where you generate your income. In Munich turn to the Munich Tax Office [Finanzamt München].
Registering at the tax office is done digitally. All forms relating to tax registration are free or charge and available via ELSTER, the online portal used by the government’s financial administrative authorities. You may also use the forms provided by a commercial accounting software that is able to integrate with ELSTER. Please note, that in any case you are required to register once with ELSTER. The certificate file required for electronic authentication is created free of charge during registration. A domestic classification criterion (tax number) is essential for registration on the ELSTER portal.
Learn how to register with the tax office in two steps.
Before you launch your new business, you are required to register it with the Trade Office [Gewerbeamt] and the Tax Office [Finanzamt].
Step 1: Register your business with the Trade Office [Gewerbeamt]
There are different options how to submit your business registration in Munich:
1. Register your business online
You can register your business online via the München-Portal. You are able to upload additional documents if required. For the online registration process you will need to create a personal BayernID first.
2. Register your business by mail or e-mail
Complete the business registration form [Gewerbeanmeldung”] (PDF, 144 KB) and submit it to the Trade Office at the Department of Public Order [Kreisverwaltungsreferat - KVR] by mail or e-mail together with all required documents. Use our English language fill-in help to guide you through the business registration form.
3. Register in person at the Trade Office after setting up an appointment
Check the online appointment tool for available appointments and book yourself an available time slot for your business registration. If there are no time slots available we recommend to check again later to see if new time slots have been activated.
Kreisverwaltungsreferat (KVR), Hauptabteilung III, Gewerbemeldungen,
Implerstraße 11, 81371 München
Which documents do I need to register my business?
In Germany, everyone is essentially free to register a business.
But: Some trades or businesses require special permits or monitoring [erlaubnispflichtige und überwachungsbedürftige Gewerbe]. Many skilled craft trades [zulassungspflichtige Gewerbe im Handwerk] require a permit or license or from the local Chamber of Skilled Crafts [Handwerkskammer - HWK]. An exception applies to those activities that either qualify as "zulassungsfreie und handwerksähnliche Tätigkeiten" or are not regarded as part of the skilled craft trade at all.
Moreover, check if you have a valid residence permit that allows you to go self-employed.
The Trade Office lists the documents required for a business registration, such as:
- Completed business registration form [Gewerbeanmeldung]
- a copy of your identity document such as an identity card [Personalausweis] or passport [Reisepass]
- if you are not a national of an EU country: valid residence permit including a permit entitling them to go self-employed
- Supplement for authorised representatives: letter of attorney, competent proof of identification of the principal and the authorized representative
- Supplement for minors: agreement of the parent or legal guardian (for sideline businesses) or permission of the guardianship court [Vormundschaftsgericht] (for main businesses)
- entities listed in the registers of companies, cooperatives and partnerships or of associations [Handelsgister, Genossenschaftsregister, Vereinsregister] are required to submit a copy of an up-to-date and complete excerpt from their register
- trades requiring a special permit [erlaubnispflichtige und überwachungsbedürftige Gewerbe]: submit a copy of the permit
- skilled craft trades requiring a license [zulassungspflichtige Gewerbe im Handwerk]: submit a copy of the license [Handwerkskarte]
After submitting your business registration form and documents, the Trade Office will issue an acknowledgement of receipt [Gewerbeschein]. Please note that the "Gewerbeschein" does not replace any legally required permits or licenses.
When do I register my business?
- You are obliged to register your self-emplyoment either before you start operating it or at the same time as starting it.
Fees
- Registration in Munich costs about EUR 50 to 60 depending on the legal structure of your business.
- Additional fees apply when permits and licenses are required.
Forms
Business registration form [Gewerbeanmeldung] (PDF, 145 KB), available in German language only
Fill-in help with explanations in English language
Learn more about business registration from the Munich Trade Office:
Telefon: 089 233-96030
Step 2: Register your business with the Tax Office [Finanzamt]
You have to inform the tax office no later than one month after starting your self-employment.
The tax office responsible for you is determined by where you generate your income. In Munich turn to the Munich Tax Office [Finanzamt München].
Registering at the tax office is done digitally. All forms relating to tax registration are free or charge and available via ELSTER, the online portal used by the government’s financial administrative authorities. You may also use the forms provided by a commercial accounting software that is able to integrate with ELSTER. Please note, that in any case you are required to register once with ELSTER. The certificate file required for electronic authentication is created free of charge during registration. A domestic classification criterion (tax number) is essential for registration on the ELSTER portal.
Learn how to register with the tax office in two steps.
Tip
Are you considering to start self-employed work as a member of the liberal professions? Find out first if you qualify.
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Many entrepreneurs start working from home and use a part of their apartment or house for their business. You should inform your landlord about your plans. Also contact the Amt für Wohnen und Migration, the municipal Housing and Migration Office, whether you are actually allowed to use your home for business purposes or whether you need a permit to do so. If you are a home owner, you should also obtain approval for working from home in case of doubt.
You also need to consider building, fire protection, and industry-specific regulations such as requirements for practices and rooms in which some form of childcare is offered, or food hygiene regulations for anyone planning to store, process or sell food.
Taxes & Accounting
- The "Steuer-ID" or "steuerliche Identifikationsnummer" (tax identification number, IdNo) consists of 11 digits, is specific to an individual, retains life-long validity, and is issued by the Federal Central Tax Office. It is essential for registering self-employment at the tax office.
- The "Steuernummer" (tax number) consists of 10 or 11 digits, usually divided by two forward slashes. It is issued by your local tax office when registering for taxation, for example if you are an employee or starting self-employment work . It is possible to have multiple tax numbers, for example if you are employed but also have a self-employed sideline job.
- The "Umsatzsteuer-ID" (VAT identification number, abbreviated as USt-IdNr.) starts with the EU country abbreviation, DE for Germany, followed by up to twelve digits. Entrepreneurs are given this number in addition to the above-mentioned tax number for their work as a tradesperson or freelancer. It is issued by the Federal Central Tax Office. Entrepreneurs can apply for the VAT identification number via the “Fragebogen zur steuerlichen Erfassung” form (“Tax Assessment Questionnaire”). It is important for business transactions between companies in different EU countries.
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here