Register business

You want to run a business. Traders are natural or legal persons (stock corporation, limited liability company, registered cooperative or registered association, partnership limited by shares). Notifiable trades are:

• sole proprietorships,
• Partnerships (e.g. OHG, GbR) the managing partners,
• KG every personally liable partner, the limited partners of a KG only if they have management authority
• Corporations (e.g. GmbH, AG) the legal representative

• Completed business registration form
• Proof of identity (e.g.: identity card or passport)
• in the case of electronic business registration, other identification options are also possible (e.g. electronic identity card, De-Mail, PIN/TAN procedure).
• For legal entities, partnerships: Notarized articles of association or excerpt from the commercial register, consent of the shareholders
• Declaration of consent shareholders
• Supplement for authorized representatives

What is a trade:
Business is any activity that is not socially unworthy, geared towards making a profit and is designed to last, independently carried out in one's own name and on one's own account. It does not matter whether a profit is actually made.
In particular, socially unworthy activities (e.g. clairvoyance), freelance professions (such as doctors, lawyers or tax consultants) or other activities that require a university degree are not considered trades. Primary production (e.g. agriculture and forestry), scientific management consulting or the management of one's own assets (e.g. an apartment building) and generally prohibited or socially unworthy activities (e.g. illegal gambling) are also not considered trades.
If you change your legal form, you must submit both a business de-registration (for discontinuing operations under the old legal form) and a business registration (for starting operations under the new legal form).
In the case of partnerships (e.g. BGB companies, OHG, KG), the managing partners are to be regarded as tradespeople.
In the case of legal entities (e.g. GmbH, AG), the obligation to report is incumbent on the legal representative(s) (e.g. managing director of a GmbH).

A personal registration of the trade is recommended in order to be able to clarify doubts quickly and conclusively
When registering a business using a form in written or electronic form, enclose a copy of all required documents.
Before registering a business of a minor, the legal representatives must authorize the minor to operate a business independently and the competent district court (department for family matters) must approve this authorization.

Among other things, you will receive a notification from the business registration:

• the responsible tax office
• the Chamber of Commerce or the Chamber of Crafts
• the trade association
• the State Office for Occupational Safety and Health

This notification does not replace a special reporting obligation; In the case of craft businesses in particular, registration with the Chamber of Crafts is required.
The entry in the commercial register does not replace/include the notification according to § 14 GewO (duty to notify). The trade must therefore be registered separately with the responsible district office on, off and on.

Business registrations are also accepted at the Hamburg Chamber of Commerce and the Hamburg Chamber of Crafts.

Some commercial activities require a permit. Others are subject to monitoring. They have additional requirements. Find out early on what personal, financial and professional requirements you have to meet in order to be able to work in these commercial sectors. If an additional license is required for your trade (e.g. security services, operation of a restaurant) and this is not available, the competent authority can prohibit the continuation of the operation.

Tax Obligations
As part of the registration of a trade, you are obliged under § 138 AO to provide the responsible tax office with further information about the circumstances relevant to taxation. You must submit the “Questionnaire for tax registration” provided for this purpose within one month of opening the business or permanent establishment electronically using the officially prescribed data record. To fill out and submit the questionnaire, please use the ELSTER tax administration service portal - your online tax office at www.elster.de. buerger or from your responsible tax office on the official telephone number 115

You must register the start of a permanent trade with the competent authority. The same applies to the operation of a branch office or a dependent branch office. Some commercial activities require a permit. Others are subject to monitoring. They have additional requirements. Find out early on what personal, financial and professional requirements you have to meet in order to be able to work in these commercial sectors.

You can register your business in person, in writing or electronically. Use the "Business registration" form for this purpose.
If you are not registering the trade yourself as a trader, but as a managing partner or as a legal representative, you need a written power of attorney. The power of attorney is only required if the person reporting is not a person authorized to represent the business.

The responsible body forwards the business registration to other bodies such as the tax office, the chamber of crafts or the chamber of industry and commerce and the trade association. If an additional license is required for your trade (e.g. security services, operation of a restaurant) and this is not available, the competent authority can prohibit the continuation of the operation.