Wegweiser Tradespeople · Law and business in the skilled trades Deutsch

📋 Setting up and registering a business

Business registration, trade register, tax office and employers' liability insurance association: which notifications are due when a trade business starts.

business registration chamber of crafts Berufsgenossenschaft tax office employer number (Betriebsnummer) start-up notification

In brief

When a trade business starts, several bodies must be informed. The order helps you not to forget anything.

  • Chamber of crafts: entry in the trade register if your trade is subject to licensing.
  • Trade office (Gewerbeamt): business registration.
  • Tax office (Finanzamt): registration for tax purposes.
  • Employers' liability insurance association (Berufsgenossenschaft): registration within one week of starting, unless this is already done through the business registration.

If you later have employees, you also need an employer number (Betriebsnummer) from the Bundesagentur für Arbeit (Federal Employment Agency) for social insurance notifications.

Get advice on start-up from the chamber. This is generally offered to members.

Step by step

  1. Clarify the requirementsMaster craftsman requirement or exception, legal form, location, capital needed.
  2. Trade registerEntry with the chamber of crafts, if subject to licensing.
  3. Register the businessNotification under § 14 Gewerbeordnung to the responsible municipal office.
  4. Tax office and accident insuranceRegistration for tax purposes; notification to the accident insurance provider.
  5. With staff: employer numberObtain an employer number from the Agentur für Arbeit before the first notification of an employee.

Deadlines

1 week
Entrepreneurs must notify the accident insurance provider of the start of the business no later than one week after it begins. A notification under § 14 GewO within the same period is sufficient.§ 192 Abs. 1 SGB VII
24,500 euros
Allowance on trade income of natural persons and partnerships (see tax page).§ 11 Abs. 1 GewStG
Watch out – common mistakes
  • Do not start work as a tradesperson until the entry in the trade register is in place (for trades subject to licensing).
  • Notification duties exist in parallel with several bodies. Do not rely on one body informing the others.
  • Whether your municipality offers business registration online differs from place to place.
In depth · legal basis, figures and practice – for advisers and professionals

Entry and chamber membership

Entry in the trade register is governed by §§ 1, 6, 7 HwO. Entry brings membership of the chamber of crafts (§ 90 HwO). Someone who is not in the register but works as a self-employed person in trades not subject to licensing or in craft-like trades can still be a member under § 90 Abs. 3 and 4 HwO if certain conditions are met (journeyman examination in the trade, activity as the main focus).

Notification to the accident insurance provider

§ 192 Abs. 1 SGB VII requires details of the type and subject of the business, the number of insured persons and the opening day or the day of preparatory work. Deadline: one week after the start. The duty is deemed fulfilled by a notification under §§ 14, 55c GewO within the same period.

Registration for tax purposes

Registration for tax purposes takes place through the tax office; the procedure (electronic questionnaire) was not checked here against the primary source. Decisions on the small business scheme and on VAT are made at the start (see the Taxes page).

Employer number

Without an employer number, no social insurance notifications can be made. The Bundesagentur für Arbeit is responsible; details were not checked here against the primary source.

Who is responsible
  • Chamber of crafts (trade register)
  • Municipal trade office (Gewerbeamt)
  • Tax office (Finanzamt)
  • Responsible accident insurance provider
Further reading
Master craftsman requirement, trade register and trades not subject to licensingTaxes and the small business schemeRetirement provision and health insurance

Quick questions

Worum geht es bei „Setting up and registering a business“?
Business registration, trade register, tax office and employers' liability insurance association: which notifications are due when a trade business starts.
Which deadlines and figures matter?
  • 1 week: Entrepreneurs must notify the accident insurance provider of the start of the business no later than one week after it begins. A notification under § 14 GewO within the same period is sufficient. (§ 192 Abs. 1 SGB VII)
  • 24,500 euros: Allowance on trade income of natural persons and partnerships (see tax page). (§ 11 Abs. 1 GewStG)
What should I do first?
  • Clarify the requirements: Master craftsman requirement or exception, legal form, location, capital needed.
  • Trade register: Entry with the chamber of crafts, if subject to licensing.
  • Register the business: Notification under § 14 Gewerbeordnung to the responsible municipal office.
What do I need to watch out for?
  • Do not start work as a tradesperson until the entry in the trade register is in place (for trades subject to licensing).
  • Notification duties exist in parallel with several bodies. Do not rely on one body informing the others.
  • Whether your municipality offers business registration online differs from place to place.
Evidence
  • § 192 SGB VII, gesetze-im-internet.de, retrieved 20 September 2026
  • § 90 HwO, gesetze-im-internet.de, retrieved 20 September 2026
  • § 11 GewStG, gesetze-im-internet.de, retrieved 20 September 2026
  • § 7 HwO, gesetze-im-internet.de, retrieved 20 September 2026
As of

September 2026 · Sources and method

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