Faq

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

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

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

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!

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!

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.

• Do you have a start-up and are you planning to settle in Munich?
• Do you live abroad and are planning to open a business in Munich?

Finding the right contact person

Digital information service

The Point of Single Contact (PSC) can support foreign companies planning to set up a branch office in Munich by providing the relevant basic information such as necessary procedures and formalities required for taking up and performing your planned services, contact details of the competent authorities as well as supportive associations and institutions. Visit the PSC website
Telephone +49 89 233-22070 | E-Mail: psc@muenchen.de

CCI - Chamber of Commerce and Industry for Munich and Upper Bavaria (IHK für München und Oberbayern)

• Information on company law:
  Ms Petra Busse | Telephone +49 89 5116 1313 | E-Mail: Busse@muenchen.ihk.de
  Ms Lidya Pfeffer | Telephone +49 89 5116 1427 | E-Mail: Pfeffer@muenchen.ihk.de
• Informationen on foreigners law:
  Mr. Steffen Pollmer | Telephone +49 89 5116 1204 | E-Mail: Pollmer@muenchen.ihk.de
• Information on employment law:
  Ms Franziska Edlin | Telephone +49 89 5116 1490 | E-Mail: Edlin@muenchen.ihk.de

Invest in Bavaria - the Business Promotion Agency of the State of Bavaria

Invest in Bavaria supports companies from Germany and abroad and from a wide range of sectors. From location search to getting access to relevant partners and networks for your business. Their cross cultural teams provide you with all the important information, valuable contacts and customized support for your expansion project. The “Ois Easy” – a programme for start-ups from abroad is specifically designed for start-ups from abroad who want to open a new branch or a new office in Germany and establish themselves on the German market in the long term. Visit the website and find your contact person here.

Germany Trade and Invest - Investment Guide to Germany

Germany Trade & Invest (GTAI) is the economic development agency of the Federal Republic of Germany. With more than 50 offices in Germany and abroad, and its network of partners throughout the world, GTAI supports German companies setting up in foreign markets, promotes Germany as a business location and assists foreign companies setting up in Germany. For initial information on entry regulations, company set up, corporation taxation, employees and social security and incentive programs  please see the GTAI "Investment Guide to Germany".

Need help to find a tax adviser or lawyer?

We have listed several options to help you with your search.

Do you you own a valid residence permit for the purpose of self-employed activity in Germany?

More information on the 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

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.

• Do you have a start-up and are you planning to settle in Munich?
• Do you live abroad and are planning to open a business in Munich?

Finding the right contact person

Digital information service

The Point of Single Contact (PSC) can support foreign companies planning to set up a branch office in Munich by providing the relevant basic information such as necessary procedures and formalities required for taking up and performing your planned services, contact details of the competent authorities as well as supportive associations and institutions. Visit the PSC website
Telephone +49 89 233-22070 | E-Mail: psc@muenchen.de

CCI - Chamber of Commerce and Industry for Munich and Upper Bavaria (IHK für München und Oberbayern)

• Information on company law:
  Ms Petra Busse | Telephone +49 89 5116 1313 | E-Mail: Busse@muenchen.ihk.de
  Ms Lidya Pfeffer | Telephone +49 89 5116 1427 | E-Mail: Pfeffer@muenchen.ihk.de
• Informationen on foreigners law:
  Mr. Steffen Pollmer | Telephone +49 89 5116 1204 | E-Mail: Pollmer@muenchen.ihk.de
• Information on employment law:
  Ms Franziska Edlin | Telephone +49 89 5116 1490 | E-Mail: Edlin@muenchen.ihk.de

Invest in Bavaria - the Business Promotion Agency of the State of Bavaria

Invest in Bavaria supports companies from Germany and abroad and from a wide range of sectors. From location search to getting access to relevant partners and networks for your business. Their cross cultural teams provide you with all the important information, valuable contacts and customized support for your expansion project. The “Ois Easy” – a programme for start-ups from abroad is specifically designed for start-ups from abroad who want to open a new branch or a new office in Germany and establish themselves on the German market in the long term. Visit the website and find your contact person here.

Germany Trade and Invest - Investment Guide to Germany

Germany Trade & Invest (GTAI) is the economic development agency of the Federal Republic of Germany. With more than 50 offices in Germany and abroad, and its network of partners throughout the world, GTAI supports German companies setting up in foreign markets, promotes Germany as a business location and assists foreign companies setting up in Germany. For initial information on entry regulations, company set up, corporation taxation, employees and social security and incentive programs  please see the GTAI "Investment Guide to Germany".

Need help to find a tax adviser or lawyer?

We have listed several options to help you with your search.

Do you you own a valid residence permit for the purpose of self-employed activity in Germany?

More information on the 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

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

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]

Local municipalities require a registration of commercial activities at the trade office of the respective municipal administration. Is Munich going to be the seat or place of management of your future business? In this case please turn to the Trade Office at the Department of Public Order [Kreisverwaltungsreferat - KVR]. Complete and submit the business registration form [Gewerbeanmeldung”] (PDF, 144 KB). Use our English language fill-in help to guide you through the business registration form.

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.

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:

www.muenchen.de

Telefon: 089 233-96030

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.

When do you register your business?

• You are obliged to register your self-emplyoment either before you start operating it or at the same time as starting it.

How do you register your business?

• Register in person at the Trade Office after setting up an appointment:
  Kreisverwaltungsreferat (KVR), Hauptabteilung III, Gewerbeangelegenheiten und Verbraucherschutz, Gewerbemeldungen
  Implerstraße 11, 81371 München
  Book an appointment online
• Register by post mail or email:
  Kreisverwaltungsreferat (KVR), Hauptabteilung III, Gewerbeangelegenheiten und Verbraucherschutz, Gewerbemeldungen
  Ruppertstr. 19, 80466 München
  email: gewerbemeldung.kvr@muenchen.de

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.

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

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!

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

• Do you have a start-up and are you planning to settle in Munich?
• Do you live abroad and are planning to open a business in Munich?

Finding the right contact person

Digital information service

The Point of Single Contact (PSC) can support foreign companies planning to set up a branch office in Munich by providing the relevant basic information such as necessary procedures and formalities required for taking up and performing your planned services, contact details of the competent authorities as well as supportive associations and institutions. Visit the PSC website
Telephone +49 89 233-22070 | E-Mail: psc@muenchen.de

CCI - Chamber of Commerce and Industry for Munich and Upper Bavaria (IHK für München und Oberbayern)

• Information on company law:
  Ms Petra Busse | Telephone +49 89 5116 1313 | E-Mail: Busse@muenchen.ihk.de
  Ms Lidya Pfeffer | Telephone +49 89 5116 1427 | E-Mail: Pfeffer@muenchen.ihk.de
• Informationen on foreigners law:
  Mr. Steffen Pollmer | Telephone +49 89 5116 1204 | E-Mail: Pollmer@muenchen.ihk.de
• Information on employment law:
  Ms Franziska Edlin | Telephone +49 89 5116 1490 | E-Mail: Edlin@muenchen.ihk.de

Invest in Bavaria - the Business Promotion Agency of the State of Bavaria

Invest in Bavaria supports companies from Germany and abroad and from a wide range of sectors. From location search to getting access to relevant partners and networks for your business. Their cross cultural teams provide you with all the important information, valuable contacts and customized support for your expansion project. The “Ois Easy” – a programme for start-ups from abroad is specifically designed for start-ups from abroad who want to open a new branch or a new office in Germany and establish themselves on the German market in the long term. Visit the website and find your contact person here.

Germany Trade and Invest - Investment Guide to Germany

Germany Trade & Invest (GTAI) is the economic development agency of the Federal Republic of Germany. With more than 50 offices in Germany and abroad, and its network of partners throughout the world, GTAI supports German companies setting up in foreign markets, promotes Germany as a business location and assists foreign companies setting up in Germany. For initial information on entry regulations, company set up, corporation taxation, employees and social security and incentive programs  please see the GTAI "Investment Guide to Germany".

Need help to find a tax adviser or lawyer?

We have listed several options to help you with your search.

Do you you own a valid residence permit for the purpose of self-employed activity in Germany?

More information on the 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

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]

Local municipalities require a registration of commercial activities at the trade office of the respective municipal administration. Is Munich going to be the seat or place of management of your future business? In this case please turn to the Trade Office at the Department of Public Order [Kreisverwaltungsreferat - KVR]. Complete and submit the business registration form [Gewerbeanmeldung”] (PDF, 144 KB). Use our English language fill-in help to guide you through the business registration form.

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.

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:

www.muenchen.de

Telefon: 089 233-96030

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.

When do you register your business?

• You are obliged to register your self-emplyoment either before you start operating it or at the same time as starting it.

How do you register your business?

• Register in person at the Trade Office after setting up an appointment:
  Kreisverwaltungsreferat (KVR), Hauptabteilung III, Gewerbeangelegenheiten und Verbraucherschutz, Gewerbemeldungen
  Implerstraße 11, 81371 München
  Book an appointment online
• Register by post mail or email:
  Kreisverwaltungsreferat (KVR), Hauptabteilung III, Gewerbeangelegenheiten und Verbraucherschutz, Gewerbemeldungen
  Ruppertstr. 19, 80466 München
  email: gewerbemeldung.kvr@muenchen.de

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.

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

• Do you have a start-up and are you planning to settle in Munich?
• Do you live abroad and are planning to open a business in Munich?

Finding the right contact person

Digital information service

The Point of Single Contact (PSC) can support foreign companies planning to set up a branch office in Munich by providing the relevant basic information such as necessary procedures and formalities required for taking up and performing your planned services, contact details of the competent authorities as well as supportive associations and institutions. Visit the PSC website
Telephone +49 89 233-22070 | E-Mail: psc@muenchen.de

CCI - Chamber of Commerce and Industry for Munich and Upper Bavaria (IHK für München und Oberbayern)

• Information on company law:
  Ms Petra Busse | Telephone +49 89 5116 1313 | E-Mail: Busse@muenchen.ihk.de
  Ms Lidya Pfeffer | Telephone +49 89 5116 1427 | E-Mail: Pfeffer@muenchen.ihk.de
• Informationen on foreigners law:
  Mr. Steffen Pollmer | Telephone +49 89 5116 1204 | E-Mail: Pollmer@muenchen.ihk.de
• Information on employment law:
  Ms Franziska Edlin | Telephone +49 89 5116 1490 | E-Mail: Edlin@muenchen.ihk.de

Invest in Bavaria - the Business Promotion Agency of the State of Bavaria

Invest in Bavaria supports companies from Germany and abroad and from a wide range of sectors. From location search to getting access to relevant partners and networks for your business. Their cross cultural teams provide you with all the important information, valuable contacts and customized support for your expansion project. The “Ois Easy” – a programme for start-ups from abroad is specifically designed for start-ups from abroad who want to open a new branch or a new office in Germany and establish themselves on the German market in the long term. Visit the website and find your contact person here.

Germany Trade and Invest - Investment Guide to Germany

Germany Trade & Invest (GTAI) is the economic development agency of the Federal Republic of Germany. With more than 50 offices in Germany and abroad, and its network of partners throughout the world, GTAI supports German companies setting up in foreign markets, promotes Germany as a business location and assists foreign companies setting up in Germany. For initial information on entry regulations, company set up, corporation taxation, employees and social security and incentive programs  please see the GTAI "Investment Guide to Germany".

Need help to find a tax adviser or lawyer?

We have listed several options to help you with your search.

Do you you own a valid residence permit for the purpose of self-employed activity in Germany?

More information on the residence permit