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Anyone can establish a business in Germany – irrespective of nationality or place of residence.
Entrepreneurs are classified as either business persons (Kaufleute) or freelance professionals (Freiberufler), and dealt with by the tax authorities as "self-employed persons".
There are different procedures for establishing a company for these two groups. They are also dealt with differently in terms of taxation.
Business Persons (Kaufleute)
A business person is anyone who operates his or her own business in the area of industry or the skilled crafts.
A business (operation) is any business activity conducted by a business person at his or her own cost, own responsibility, and with the long-term objective of earning profit.
The business must only be registered with the trade licensing office. Also a trade tax must be paid.
Freelance Professionals (Freiberufler)
Anyone exercising a freelance profession must only register with the tax authorities and, depending on the profession, possibly with the relevant professional association. A trade tax is not levied.
In principle, independently exercised scientific, artistic, writing, teaching, or educational activities are considered freelance professions. Anyone who works independently for financial gain as a doctor, lawyer, notary, patent lawyer, surveyor, engineer, architect, consultant, chemist, auditor, tax advisor, economic consultant, certified accountant, tax consultant, healer, dentist, physiotherapist, journalist, press photographer, interpreter, translator, or pilot is also considered a freelancer.
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