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Guide · Published under Adrian Verdan · English

Registering a Kleingewerbe in Germany

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, legal status July 2026.

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Immediate download after purchase.

Created with AI assistance, editorially reviewed — disclosed in the spirit of EU AI Act Art. 50; details inside the product.

What's inside

Nine chapters, in plain English.

  1. Decision & overview. Kleingewerbe, Freiberuf (liberal profession) or GbR? A decision tree, plus a check that your residence permit (Aufenthaltstitel) allows self-employment.
  2. Requirements & legal form. What "Kleingewerbe" means legally, when you must register, and how to name your Gewerbe.
  3. Step-by-step registration. The Gewerbeamt (trade office), the tax questionnaire via ELSTER, your Steuernummer, and the Kammer (chamber).
  4. 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.
  5. Taxes & bookkeeping. EÜR, GoBD record-keeping, receipts and deadlines — and the e-invoice duty since 2025.
  6. Further obligations. Impressum, data protection, insurance, social insurance, and tax reserves.
  7. Costs & calculators. What founding actually costs — plus calculators for start-up costs, a tax reserve, and the GWG check.
  8. Common mistakes. The mistakes founders make most often — with the consequence and how to avoid them.
  9. 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 Germany Chapter 4

The two turnover limits

Since the reform on 1 January 2025 there are two thresholds. Both refer to net turnover — that is, your actual income without VAT. Because you, as a Kleinunternehmer, add no VAT, it is simply the sum of your income that counts — you cannot take in 119,000 € and mentally subtract the 19%.

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, source-backed guide
  • 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.

12.90 € excl. VAT

VAT depends on your country; the final price is shown at Gumroad checkout before purchase. Merchant of Record: Gumroad.

Through this link: 10% off — code WEBSITE10 is applied automatically at the Gumroad checkout.

Buy on Gumroad

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