Anne Jaacks REGISTRATION OF A COMPANY IN GERMANY

TABLE OF CONTENTS Introduction Trade Office Chamber of commerce Tax office Health insurance / health office Construction office / Trade supervisory office Occupational Accident Insurance Funds

INTRODUCTION no distinction between German and foreigners contact financial / tax advisor how to register at the local court apply for tax number

TRADE OFFICE Registration in the municipality in which you want to set up business Informs other authorities Freelancers do not register at the Trade Office Tax office

CHAMBER OF INDUSTRY AND COMMERCE Will contact you when they received details from the commercial register Nearly all companies must be entered in the commercial register which is public Craft sector Activities similar to crafts Roll of Craftspeople Chamber of crafts

TAX OFFICE Two sets of registration 1.Commercial tax 2.Local tax office Obtain a certificate of registration and start business Inform tax office of profits balance sheet comparison What you need: - a valid ID or passport - a resident permit - a permit or authorisation (what for?) - a craft card / a trade card - 10 – 40€ for the registration fee

inform the Health insurance about the move to self- employment examining hours worked / level of income “full- time“ activity? HEALTH OFFICE depending on sector permit or a certificate of non-objection from health office e.g. sector of foodstuff examine the standards of hygiene in your room a certificate of good conduct from the police and confirmation from the chamber of industry and commerce e.g. for participating in a seminar on hygiene and the handling of food HEALTH INSURANCE/ OFFICE

CONSTRUCTION OFFICE & TRADE SUPERVISORY OFFICE establishing a company and new buildings for commercial purposes have to be co-ordinated with the construction office Do rooms meet statutory requirements? It is checked by the trade supervisory office

OCCUPATIONAL ACCIDENT INSURANCE FUNDS = the statutory accident insurance fund for staff members/ self-employed If you employ staff, you must insure them at the relevant employer‘s liability insurance association Depending on the sector, you are required to insure yourself If not it‘s on a voluntary basis

Thank you for your attention!