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).
The three deadlines, in one place.
This page's heading promises deadlines; until now they sat spread across the five steps. Here they are together — the same statements with the same sources, nothing added.
- Gewerbeanzeige: upon taking up the business. Not a deadline in days but a point in time — the notification is due when the business starts (§ 14 GewO).
- Berufsgenossenschaft (statutory accident insurer): within one week. The reporting duty follows from § 192 SGB VII. It is usually satisfied if the Gewerbeanzeige is filed within that week — check back after a few weeks that the responsible insurer has registered you.
- Fragebogen zur steuerlichen Erfassung: within one month. The obligation follows from § 138 AO; the form is in the ELSTER portal.
Without a fixed deadline, but next in order: the Steuernummer from the Finanzamt, and IHK or HWK membership, which starts automatically.
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.
Kleingewerbe is not the same as Kleinunternehmer.
The two terms come from two different areas of law and are independent of each other. Kleingewerbe is trade law: you notify a trade (§ 14 GewO) and are not entered in the commercial register. Kleinunternehmer is VAT law: below the two thresholds you charge no VAT (§ 19 UStG). You can be one without being the other.
Answered briefly.
When do I have to register the business?
Upon taking up the business — a point in time, not a deadline in days (§ 14 GewO). Many municipalities offer online registration.
How long do I have for the tax registration questionnaire?
One month (§ 138 AO). The questionnaire runs through the ELSTER portal; the Finanzamt issues the Steuernummer afterwards.
Do I have to report to the Berufsgenossenschaft myself?
The reporting duty applies within one week (§ 192 SGB VII). It is usually satisfied if the Gewerbeanzeige is filed within that week — check back after a few weeks that you have been registered.
Is Kleingewerbe the same as Kleinunternehmer?
No. Kleingewerbe is trade law (§ 14 GewO), Kleinunternehmer is VAT law (§ 19 UStG). The two properties are independent of each other.
What does registration cost?
Roughly 10 to 60 euros depending on the municipality — in Frankfurt am Main, for example, 28 euros (frankfurt.de). A notary and the commercial register are not required for a Kleingewerbe.
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, edited 5 September 2026. Written in English for expats, German terms explained.
How this page is sourced.
Status of the statements: 10 July 2026. All figures, deadlines, and thresholds have been checked against the linked official and professional sources. On 8 September 2026 the page was restructured: the deadlines now sit in one place, the difference between Kleingewerbe and Kleinunternehmer is spelled out, and common questions are collected. No statement was changed and none was added — which is why the status of the statements remains 10 July 2026. 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.
