Knowledge · Free · Status July 2026
Kleingewerbe registration: steps, costs, deadlines.
A Kleingewerbe (small business / sole-trader business that is not required to be entered in the commercial register) is registered at the Gewerbeamt (trade office) or Ordnungsamt (public order office) of your municipality; the fee is typically 10 to 60 euros depending on the municipality. This is followed by the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) submitted via ELSTER within one month. This page summarizes the five steps, costs, and deadlines — every figure linked to its official source.
The five registration steps.
- Gewerbeanmeldung (trade registration) at the Gewerbeamt or Ordnungsamt. The Gewerbeanzeige (trade notification) must be filed upon taking up the business (§ 14 GewO — Trade Regulation Act). Many municipalities offer online registration.
- Automatic notification of other authorities. The office informs, among others, the Finanzamt (tax office), IHK/HWK (chambers of commerce and crafts), the Statistisches Landesamt (state statistical office), and the statutory accident insurer (IHK overview). The obligation to register with the Berufsgenossenschaft (trade association / accident insurer) within one week (§ 192 SGB VII) is generally considered met if the trade notification is filed within that week — check after a few weeks that the responsible association has you on file.
- Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) via ELSTER — within one month. The obligation follows from § 138 AO — General Tax Code; the form is in the ELSTER portal.
- Receive your Steuernummer (tax number). The Finanzamt issues the tax number after processing the questionnaire — it must appear on every invoice.
- IHK or HWK membership. Membership starts automatically. For new founders the IHK basic contribution is often waived in full or in part for the first few years (§ 3 IHKG, example: IHK Frankfurt).
What registration costs.
- Gewerbeanmeldung: approximately 10 to 60 euros depending on the municipality — in Frankfurt am Main, for example, 28 euros (frankfurt.de).
- IHK basic contribution: for founders in the first one to two years often 0 euros thanks to the founding relief (§ 3 IHKG, subject to conditions).
- Otherwise mandatory: nothing. A notary or Handelsregister (commercial register) entry is not required for a Kleingewerbe. Plan realistically for equipment, any insurance, and a business bank account (IHK cost overview).
Kleinunternehmerregelung (small-business VAT exemption): the two thresholds.
Since 1 January 2025: anyone whose prior-year revenue did not exceed 25,000 euros and who does not exceed 100,000 euros in the current year does not charge VAT as a Kleinunternehmer (small business owner) and has no right to deduct input VAT (§ 19 UStG — VAT Act). Exceeding the 100,000-euro threshold ends the exemption immediately from the triggering transaction. In the year of founding, the 25,000-euro threshold applies to the current year. Details are set out in the BMF letter of 18 March 2025.
The complete path, step by step.
This page is the short version. The full guide "Kleingewerbe gründen in Deutschland" (Setting up a small business in Germany) covers the journey from the initial decision to your first EÜR (Einnahmen-Überschuss-Rechnung, the German equivalent of a simple income-expense statement) — nine chapters, four interactive calculators, an example EÜR, and a checklist, source-verified, legal status July 2026. Written in English for expats, German terms explained.
How this page is sourced.
Status: 10 July 2026. All figures, deadlines, and thresholds have been checked against the linked official and professional sources. Created with AI assistance, editorially reviewed — transparency notice in the spirit of Art. 50 of the EU AI Regulation. This page provides general information and does not replace individual tax or legal advice.