Founding a company

What declarations, registrations and applications are required for approval by the competent authorities?

The necessary declarations and applications required to set up a company vary depending on the sector, legal form and federal state. As a general rule, anyone wishing to start a self-employed business, open a branch or a dependent branch office must notify the local competent trade office. local trade office responsible in accordance with § 14 para. 1 GewO . You can find out whether your project is exempt from this regulation in § 6 GewO .

As soon as you have registered your trade office your data will be forwarded to the tax office will be forwarded. If you want to work as a freelancer and are required to register, you must obtain a tax number from the tax office yourself. You can find further information on this at your local tax office. In both cases, you will then receive a questionnaire for tax registration.

If you want to employ people in your company who are subject to social security contributions, you will need a company number . You can obtain this online from the Federal Employment Agency to apply.

You can find more information on the relevant documents, evidence and application procedures for your project on the administrative portal of the federal state in which you wish to establish your company. Alternatively, you can apply via the Single Point of Contact of the respective federal state.

What are the requirements for inclusion in a register, a list, a database, a professional association or an association?

Whether you have to have your company included in a register, a professional association or similar depends on the profession regulated differently. You can find more information on this in the joint register portal of the federal states portal. There you will find the Handels-, cooperative and partnership registers of all federal states.

Where can you find the contact details of the competent authorities and the points of single contact established by the Services Directive?

The contact details of the competent authorities can be found on the administrative portal of the federal state in which you wish to set up your company. You can register online via the Single point of contact online. You can find an overview of all single points of contact under "Further information".

Is there any other help and support for setting up a business, such as associations or support services or step-by-step instructions?

Specific information as well as an overview of the documents to be submitted and costs to be incurred to register your company can be found on the administrative portals of the federal states . Information can also be obtained from the Single Points of Contact.

In addition, the Federal Ministry for Economic Affairs and Energy provides a start-up portal portal provides extensive information and assistance for founders, including on the choice of legal form and financing.

Detailed information can also be found on the websites of the Chambers of Industry and Commerce (IHK) . For example, the IHK Berlin provides a " Roadmap to founding a company " is available. The chambers of industry and commerce offer advice as well as seminars for business founders.

Who needs to be informed if the name, company name or private or business address is to be changed?

A changing the name of the business is not a notifiable activity pursuant to § 14 para. 1 GewO .

Business relocations are however subject to notification and must therefore be reported in accordance with § 14 Para. 1 GewO. If the new company headquarters are still located in the previous municipality or city, a business re-registration is sufficient. If the relocation to another town or municipality, the business must first be deregistered at the previous location and then re-registered at the new location at the local trade office. re-registered at the new location.

For entrepreneurs who are entered in the commercial register, there are additional obligations to register with the commercial register relating to the registered office and domestic business address of a company. Regardless of the specific legal form if a shareholder or managing director moves to another place of residence to another place of residence, the change of residence must be registered with the commercial register in a notarized form.

The new business address must also be notified to the following public authorities:

• Tax office
• Health insurance funds as collection agencies for social security contributions
• Employer's liability insurance associations as providers of statutory accident insurance
• Company number service of the Federal Employment Agency
• Public broadcasting contribution service

What licenses/permits/notifications are required to carry out different types of activities?

• The relevant procedures for each type of authorization or notification
• For each type of authorization or notification, the contact details of the competent authorities

What legal remedies are available in the event of a dispute with the competent authorities, with customers or between companies?

Decisions by the authorities can be appealed against within one month of notification of the administrative act. appeal in accordance with § 70 VwGO .

In the event of disputes with other companies and with customers, it is possible to resort to civil action proceedings can be resorted to.

Where can you find the contact details of associations or organizations that offer practical help?

The IHKs provide information in many legal areas relevant to companies. Especially for small and medium-sized companies without a specialized legal department these IHK services are an important support.

How much does it cost to register or re-register a company?

The costs that may be incurred when registering or re-registering a company vary from country to country. More information can be found on the administrative portals. Also for the entry in registers and directories can also incur costs. These also vary, for example due to the company size .

You must register your business as soon as it is established. A fine may be imposed for late notification.

Anyone starting the independent operation of a standing business, a branch or a dependent branch office must notify the competent authority of this at the same time. at the same time at the same time. (§ 14 Para. 1 GewO).

• § 14 para. 1 GewO
• § 6 GewO
• online at the Federal Employment Agency
• joint register portal of the federal states
• Register of cooperatives and partnerships
• Single point of contact
• Start-up portal
• Roadmap to foundation
• Change of name of the trade
• § 14 para. 1 GewO
• § 70 VwGO