Written in English, for newcomers to Germany. The German legal and administrative terms you will meet on the forms and at the offices — Gewerbeamt, §19 UStG, ELSTER, Einnahmen-Überschuss-Rechnung — are kept in German and explained, so you recognise them when you get there.
Step by step from the Gewerbeanmeldung to your first EÜR: §19 UStG, ELSTER, four calculators, a sample EÜR. Written for expats, edited 5 September 2026.
9 chapters
4 calculators
Example income-expense statement (XLSX/CSV)
Checklist
HTML bundle + PDF
Edited: 5 September 2026
Language: English (German terms explained)
€4.90
Final price · VAT exemption under section 19 of the German VAT Act
For consumers in the EU · PayPal · Immediate download available
Buying for a business or outside the supported EU territories? Buy on Gumroad ↗. Gumroad is the seller there and shows any VAT and the final price before purchase.
Created with AI assistance, editorially reviewed — disclosed in the spirit of EU AI Act Art. 50; details inside the product.
Film · 0:32 · Instrumental music, no voice-over
What the film shows
0:00 No sales yet. Already German paperwork. · Finanzamt · Gewerbeanmeldung · IHK · Gewerbe or Freiberuf? · Fragebogen zur steuerlichen Erfassung · Berufsgenossenschaft · Aufenthaltstitel? · Frist: 1 Monat · Steuernummer? · Sales: 0
0:06 Five steps. Two authorities. One deadline.
0:10 Practical guide · Germany · Start a Kleingewerbe in Germany · Step by step, in plain English.
0:14 From questions to ticks. · Gewerbe registered · Fragebogen filed · Steuernummer received
0:18 One month. From day one. · Chapter 3 · § 138 AO
0:22 A decision tree and eight mistakes to avoid. · Decision tree · 8 common mistakes
0:26 German paperwork, explained in English. · Guide · PDF + HTML · English
September 2026 update
Use AI to prepare. Keep the official source.
Chapter 6 now explains how to prepare questions using public authority guidance, keep the original passage behind a claim, and check privacy before uploading real documents. It discusses Fable 5.1, GPT-6 Astra, Gemini 3.8 Flash and Grok 4.6 without a model ranking. Central registration and recordkeeping rules were checked against their sources; this is general information, not an individual legal review.
What's inside
Nine chapters, in plain English.
Decision & overview. Kleingewerbe, Freiberuf (liberal profession) or GbR? A decision tree, plus a check that your residence permit (Aufenthaltstitel) allows self-employment.
Requirements & legal form. What "Kleingewerbe" means legally, when you must register, and how to name your Gewerbe.
Step-by-step registration. The Gewerbeamt (trade office), the tax questionnaire via ELSTER, your Steuernummer, and the Kammer (chamber).
The Kleinunternehmer scheme (§19 UStG). The 25,000 € and 100,000 € limits, no input-VAT deduction, the GWG rule — with worked examples and a §19 traffic light.
Taxes & bookkeeping. EÜR, GoBD record-keeping, receipts and deadlines — and the e-invoice duty since 2025.
Further obligations. Impressum, data protection, insurance, social insurance, and tax reserves; AI preparation with source and privacy checks.
Costs & calculators. What founding actually costs — plus calculators for start-up costs, a tax reserve, and the GWG check.
Common mistakes. Eight typical mistakes — with the consequence and how to avoid them.
Appendix & templates. A printable founding checklist, a sample EÜR (Excel/CSV), and a link list of official sources.
Real excerpt
A look inside.
An actual excerpt from chapter 4, on the §19 UStG revenue limits — the two thresholds that decide your small-business VAT status.
Registering a Kleingewerbe in GermanyChapter 4
The two turnover limits
The thresholds use total turnover as defined in § 19(2) UStG, not every incoming bank payment. Certain exempt supplies and sales of fixed assets are excluded; private capital contributions are not turnover. For typical domestic Kleinunternehmer supplies, the amount received equals the invoice amount. Do not deduct imaginary VAT from it.
25,000 €
Prior-year turnover — up to this limit you stay a Kleinunternehmer in the following year (until 2024: 22,000 €).
100,000 €
Current year — if this limit is exceeded, the status ends immediately, from the turnover that crosses it.
Excerpt from the guide, chapter 4 — shown with full context in the product.
For whom — and for whom not
Is this guide right for you?
A good fit if you
are starting or running a Kleingewerbe in Germany
want a practical guide with links to official guidance
need ready-to-use templates and calculators
Not a fit if you
need individual tax advice (consult a Steuerberater)
are setting up a GmbH, UG, or freelance business
want a generic "start a business" book
Everything included
What you download.
12 HTML pages (start page, guide, legal notes and checklist)
PDF edition
Example income-expense statement (XLSX/CSV)
Business start checklist
€4.90
Final price · VAT exemption under section 19 of the German VAT Act
For consumers in the EU · PayPal · Immediate download available
Buying for a business or outside the supported EU territories? Buy on Gumroad ↗. Gumroad is the seller there and shows any VAT and the final price before purchase.
Common questions
Answered briefly.
What does registering a Kleingewerbe cost?
The trade registration costs roughly 10 to 60 euros depending on the municipality — in Frankfurt am Main, for example, 28 euros (frankfurt.de). The IHK basic contribution is often waived for the first one to two years through the founder relief (§ 3 IHKG, subject to conditions). The guide contains a start-up cost calculator that works through every item.
Which steps does registration involve?
Five steps: trade registration at the Gewerbeamt or Ordnungsamt, automatic notification of the other authorities, the tax registration questionnaire via ELSTER within one month, receiving your Steuernummer, and IHK or HWK membership. The reporting duty to the Berufsgenossenschaft (within one week, § 192 SGB VII) is usually satisfied if the trade notification is filed within that week. Chapter 3 walks through each step.
What does the Kleinunternehmerregelung (§ 19 UStG) mean?
Since 1 January 2025 two thresholds apply: 25,000 euros of prior-year turnover (previously 22,000) and 100,000 euros in the current year — exceeding the latter ends the status immediately (BMF letter of 18 March 2025, § 19 UStG). In the year of founding the 25,000 threshold applies to the current year. Chapter 4 explains both with worked examples and the §19 traffic light, which you can try above.
Is the guide current — and how is it sourced?
Edited 5 September 2026. Central registration and recordkeeping rules were checked against the sources given; the AI practice chapter was expanded. This is general information, not an individual legal review or tax advice.
Live demo
Try one of the four calculators: the §19 traffic light.
The guide ships four calculators. This is the one that answers the question every founder asks first — how much of the small-business VAT threshold is used up. It runs in your browser and sends nothing anywhere.
§19 traffic light (current year)
Enter a turnover of at least €0.
€0€50,000€100,000
Used up: well inside
Formula: share = turnover ÷ applicable threshold. Green below 80 %, amber 80–100 %, red above 100 %. In the year of founding the €25,000 threshold applies (no extrapolation), otherwise €100,000 for the current year; the €25,000 prior-year threshold is a separate check.
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