🏢 Entrepreneur Journey

1

Choose business structure

Freiberufler (freelancer) vs Einzelunternehmen vs UG vs GmbH. For most immigrants starting small: Freiberufler (no registration needed) or Einzelunternehmen (simple trade registration).

2

Gewerbeanmeldung (trade registration)

Register your business at the Gewerbeamt of your city. €10–60 fee. Required for Einzelunternehmen and most trades. Freiberufler skip this step.

3

Register with Finanzamt

Fill in Fragebogen zur steuerlichen Erfassung (tax registration form) at your local Finanzamt. You will receive your Steuernummer within 2–4 weeks.

4

Get a business bank account

Required for separating business and personal finances. Commerzbank, Qonto, Kontist, and N26 Business are popular choices.

5

Health insurance — self-employed

Self-employed must arrange their own health insurance. Options: public GKV (voluntary, income-based) or private PKV. Apply immediately — no gaps allowed.

6

Kleinunternehmerregelung decision

If annual revenue <€22,000: you can apply for Kleinunternehmerregelung (no VAT collection required). Decision must be made on your first Finanzamt form.

7

Self-employed visa (§21 AufenthG)

Non-EU citizens need a self-employment residence permit. Requires: business plan, proof of income, relevant qualifications, market need. Apply at Ausländerbehörde.

8

Rentenversicherung (pension)

Some freelancers must register with Deutsche Rentenversicherung. Check if your profession is covered. Voluntary contributions are possible.

9

File first tax return

Einkommensteuererklärung + Umsatzsteuererklärung (if applicable). Deadline: July 31. Use ELSTER (free) or hire a Steuerberater.