LumenDo I need to register a trade (Gewerbeanmeldung) when I start a business in Germany?
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Yes. Germany's Trade Regulation Act (GewO) says anyone who starts running a standing trade business, a branch or a dependent branch office must notify the competent authority at the same time. You must also notify it when you move the business, change or extend its activity, change your name, or close it.
Key facts
| What | The law says | Source |
|---|---|---|
| Who must register | Anyone who starts independently running a standing trade, a branch or a dependent branch office | GewO § 14(1) sentence 1 |
| When | At the same time as starting (“gleichzeitig”) | GewO § 14(1) sentence 1 |
| To whom | The competent authority | GewO § 14(1) sentence 1 |
| Also notify | Moving the business; changing or extending its activity to goods or services not usual for it; a change of the trader’s name; closing it | GewO § 14(1) sentence 2 |
| Moving to another district | Notify only the authority where you register anew; it passes the data on | GewO § 14(1) sentence 3 |
| Public data | Name, business name, business address and activity may be made generally accessible | GewO § 14(5) sentence 2 |
| Tax side | Opening a commercial business: notify the municipality on the official form, within one month; it informs the tax office | AO § 138(1) sentence 1, (4) |
What the law requires
The Trade Regulation Act says that anyone who starts independently running a standing trade business (“stehendes Gewerbe”), a branch or a dependent branch office must notify the competent authority at the same time as starting. The Act says “the competent authority” and doesn’t name the office.
The duty doesn’t end with registration. You notify the authority again when you:
- move the business;
- change its activity, or extend it to goods or services that aren’t usual for the kind of business you registered;
- change your name as the trader;
- give up the business.
If you close the business because you are moving it to another district, you only notify the authority where you register again; it forwards the data to the old one. If a closure is clear and you don’t deregister within a reasonable time, the authority can deregister you itself.
Who sees your data
The law limits the use of the data to supervising trade and to statistics. Your name, business name, business address and the activity you registered may be made generally accessible. The authority also passes data regularly to bodies including the chamber of industry and commerce (IHK), the chamber of crafts, the Federal Employment Agency, the statutory accident insurance and the customs authorities, unless they have waived it (GewO § 14(8)).
And the tax office
The Fiscal Code requires anyone who opens a commercial business to notify the municipality on the official form; the municipality then informs the competent tax office. These notices are due within one month (AO § 138(1) sentence 1, (4)).
Related questions
- Freelancers notify the tax office directly instead (AO § 138(1) sentence 3).
- Whether a business is a trade (Gewerbe) or freelance work also decides trade tax: EStG § 15(2), GewStG § 2(1).
Sources
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This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.