Expat Unity

How to Register a Gewerbe or Freelance Business in Germany

A Gewerbe (trade business) is registered at the Gewerbeamt (trade office), while the liberal professions (Freiberufler) report the start of their work directly to the Finanzamt (tax office). In both cases you fill in the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) in ELSTER.

In brief

  • Freiberufler are the liberal professions listed in § 18 EStG: for example doctors, engineers, translators, journalists, teachers.
  • A Gewerbe is registered at the Gewerbeamt at the same time as you start work (§ 14 GewO).
  • The questionnaire for the Finanzamt is submitted online via ELSTER (§ 138(1b) AO).
  • A Kleinunternehmer (small business) does not charge VAT as long as turnover stays within the limits of § 19 UStG.
  • For foreign nationals, it is important that the residence permit allows self-employment; the Ausländerbehörde decides.

Checked against official sources: 20 October 2026.

Gewerbe or Freiberufler

§ 18 EStG lists the liberal professions: scientific, artistic, literary and teaching activities, as well as, for example, doctors, architects, engineers, journalists, translators "and similar professions". Other self-employed activities, such as trade, services and manufacturing, are usually a Gewerbe. In borderline cases we arrange a consultation with a Steuerberater (licensed tax adviser).

Registering at the Gewerbeamt

Anyone starting a Gewerbe must notify the Gewerbeamt at the same time (§ 14 GewO). The same applies when you move, change your type of business or close it. In many cities you can register online. The registration fee is set by the city; you can find the amount on your Gewerbeamt's website.

Fragebogen zur steuerlichen Erfassung in ELSTER

After you start your business, the Finanzamt asks for information about it. It is submitted on the official form via the electronic interface (§ 138(1b) AO): this is the Fragebogen zur steuerlichen Erfassung in ELSTER. You then receive a Steuernummer (tax number). To log in to ELSTER you need an account, and for that you need your Steuer-ID.

Steuer-ID in Germany

Kleinunternehmer (§ 19 UStG)

A Kleinunternehmer's turnover is exempt from VAT if total turnover in the previous year did not exceed €25,000 and does not exceed €100,000 in the current year (§ 19(1) UStG, version as at the date checked). You can opt out of the status; the opt-out applies for at least five calendar years (§ 19(3) UStG). Decide together with a Steuerberater whether the status suits you; we arrange the consultation.

IHK or HWK membership

Business owners liable to trade tax (Gewerbesteuer) become members of the Industrie- und Handelskammer (chamber of industry and commerce) (§ 2 IHKG). Owners of craft businesses belong to the Handwerkskammer (chamber of crafts) (§ 90 HwO). The liberal professions are not IHK members. The contribution is set by the regional IHK or HWK and depends on profit and the legal form of the business.

Does your residence permit allow self-employment?

If you are not an EU citizen, check that your residence permit allows self-employment. There are separate legal bases for this, for example § 21 AufenthG for the self-employed and liberal professions. The Ausländerbehörde decides. A good plan is to clarify this in advance, before you register. We arrange a consultation with a lawyer for your case.

Frequently asked questions

Do Freiberufler need to register at the Gewerbeamt?

No, the liberal professions report the start of their work to the Finanzamt via the Fragebogen zur steuerlichen Erfassung.

How do I know whether my work is a liberal profession?

Compare it with the list in § 18 EStG. If in doubt, we arrange a consultation with a Steuerberater.

Where do I fill in the Fragebogen zur steuerlichen Erfassung?

Online in ELSTER (§ 138(1b) AO).

What are the Kleinunternehmer limits?

Turnover of up to €25,000 in the previous year and up to €100,000 in the current year (§ 19(1) UStG, as at the date checked).

Is IHK membership mandatory?

Yes, for business owners liable to Gewerbesteuer (§ 2 IHKG). For crafts, the Handwerkskammer (§ 90 HwO).

Can I start a business with any residence permit?

It depends on your residence permit, and the Ausländerbehörde decides. We arrange a consultation with a lawyer for your case.

Need help with registration?

We help with the documents for the Gewerbeamt and ELSTER and arrange consultations with a Steuerberater and a lawyer.

Starting a business

Sources