Gewerbeanmeldung in English: how to register a trade in Germany

Do you need it?

• Yes: shop, online store, restaurant, craft business, agency selling goods or services as a trade, and sole traders and partnerships doing these things.
• Usually no: liberal professions such as doctors, lawyers, tax advisers, and many designers, writers, teachers and engineers. You tell the tax office (Finanzamt) directly instead (§ 138(1) AO). The GewO itself excludes several of these groups (§ 6 GewO). The line can be hard to draw. Our guide on freelancer or trade explains it.
• GmbH and UG: yes, if the company runs a trade. The legal representative signs. In Berlin, a company still being formed brings the notarised articles and shareholder consent; a registered one brings a current commercial register extract.
• Also register: a new branch, a dependent outlet, or a move to another municipality (§ 14(1) GewO). Selling door to door or at changing places without fixed premises is a Reisegewerbe (§ 55 GewO) and usually needs a Reisegewerbekarte (travelling trade card); form GewA 1 has a box for it in field 24.
• Side business while employed: yes, the rule is the same. Field 19 asks about this directly. Tell your employer if your contract requires it.

Kleingewerbe: three myths, cleared up

“Kleingewerbe” is everyday language. There is no such form in the trade office's law.

Myth 1: it is a legal form. In fact it means a sole trader or GbR whose business does not need commercial-style organisation, so it is not a merchant (Kaufmann) under § 1(2) HGB and does not have to enter the commercial register. You register with the same form GewA 1 as everyone else.

Myth 2: it is tax-free. In fact three separate rules exist. The Kleinunternehmer rule in § 19 UStG waives VAT if revenue stayed at or below EUR 25,000 last year and stays at or below EUR 100,000 this year; in the founding year, the tax administration applies the EUR 25,000 limit to that first year's actual revenue, without scaling it up to twelve months (BMF letter of 18 March 2025). Trade tax (Gewerbesteuer) has a EUR 24,500 allowance on trade income for individuals and partnerships (§ 11(1) GewStG). Income tax starts above the EUR 12,348 basic allowance for 2026 (§ 32a EStG), and your salary and other income count too.

Worked example: revenue EUR 22,000, profit EUR 16,000, no other income. No VAT on invoices under § 19 UStG. No trade tax, because the profit is under EUR 24,500. Income tax is still due on income above the basic allowance, and you still file returns. With a EUR 45,000 salary on top, your whole profit is taxed at your higher rate.

Myth 3: no bookkeeping. In fact a sole trader below EUR 800,000 revenue and EUR 80,000 profit is freed from double-entry books (§ 241a HGB, § 141 AO), but must still record income and expenses, normally for the EÜR (cash-basis profit statement).

What form GewA 1 asks, field by field

The form is the same across Germany (Anlage 1 of the Gewerbeanzeigeverordnung). Field numbers below are the official ones.

How to file, and what it costs

You file with the Gewerbeamt (trade office) of the municipality where the premises are. Most cities offer an online route or accept the PDF. Search for your town's name plus “Gewerbeanmeldung”.

Each municipality sets its own fee. Berlin, as checked on 2 November 2026: EUR 26 for a single trade or per partner, EUR 31 for a legal entity with one representative, EUR 13 for each further representative, and EUR 15 for the online route. Bring valid photo ID (not needed online). Non-EU nationals also need a residence permit. Online filing in Berlin works with a BundID account for sole traders, e.K., GbR of natural persons, GmbH and UG, and without registration for AG, KG, OHG and GmbH & Co. KG.

What you get is the Empfangsbescheinigung (receipt), which people call a Gewerbeschein. It proves that you gave notice, nothing more. It is not a licence, and it does not replace a required permit.

What happens after the Gewerbeanmeldung

• The municipality informs the tax office (§ 138(1) AO). You then have one month from the start to send the tax registration questionnaire. If the letter from the tax office has not come, you can still send it.
• The chamber: the trade office passes your data to the Chamber of Commerce (IHK) or Chamber of Crafts (Handwerkskammer) (§ 14(8) GewO). Membership follows from the law, and a fee letter may follow. Check it before you pay: look-alike invoices exist here too.
• Accident insurance: you must notify the responsible Berufsgenossenschaft within one week of starting (§ 192 SGB VII). A Gewerbeanmeldung filed within that week counts as this notice.
• Employees: you need a company number from the Federal Employment Agency, and payroll set-up. Our software does not offer payroll, so use a payroll provider or your Steuerberater.
• Commercial register: a GmbH or UG is already there. A sole trader or partnership whose business has grown beyond Kleingewerbe must register (§§ 1, 2 HGB).

Changing or closing a trade: GewA 2 and GewA 3

Gewerbe-Ummeldung (GewA 2): use it when you move within the same municipality, change your activity, add goods or services that are not usual for your trade, or change your name. If you move to another municipality, register there. The new office passes the closure to the old one (§ 14(1) GewO).

Gewerbe-Abmeldung (GewA 3), or Gewerbe abmelden: use it when you stop. Give notice at the same time as you stop. If it is clear that you stopped and you do not report it, the office can deregister you itself. Deregistering ends only this notice duty. A GmbH must still file annual accounts every year until it is deleted from the commercial register, and tax returns for your last year remain due.

If you do nothing: missing or late notice is an administrative offence with a fine of up to EUR 1,000 (§ 146(2) and (3) GewO).

What our module does, and what it leaves to you

The Gewerbeanmeldung module fills all three official forms in one place, with a check for missing fields, permits and residence title. The interface is available in English. It is shown to GmbH, UG, partnerships and sole traders that run a trade, and it is not shown to freelancers registered as liberal professions. Filling in and checking are free. The data package, a German PDF with every field in order to transfer to your town's online form or paper form, is free for the first filing per workspace, then EUR 29 once. The binding price appears when you order.

It does not file for you. The trade office stays responsible, and you pay its fee to the town. For a simple case, you may not need us: your town's own online form is enough if you can read German. The module helps most if you want to work through it in English before you copy it over. The next step is the tax registration module, which pre-fills name, legal form and town from the same company record. We do not decide whether your activity is a trade or a liberal profession, and we give no legal or tax advice. If this is unclear for you, ask a Steuerberater or your IHK.

Frequently asked questions

Do I need a Gewerbeanmeldung as a freelancer?

Not if your work is a liberal profession under § 18 EStG. You tell the tax office directly with the questionnaire. If you are unsure, ask the tax office or a Steuerberater, because the wrong choice affects trade tax.

How long does it take to get the Gewerbeschein?

§ 15 GewO says the office confirms receipt within three days. Offices can take longer in practice. You may start on the day you file unless your trade needs a permit first.

Does my UG need a Gewerbeanmeldung if it only does software development?

Yes, in almost all cases. Software development as a business is a trade, and the company registers it with form GewA 1 like any other GmbH or UG. Only the activities listed in § 6 GewO, such as law firms or tax advice firms, are outside the GewO.

Can I register from abroad, without a German address?

You need premises in a German municipality, because that decides which office is responsible. A foreign managing director of a GmbH can be named. Non-EU citizens living in Germany must meet the residence rules. Check with your town, since required papers differ.

I forgot to register and already started three months ago. What should I do?

Register now, with the true start date. Do not backdate or change it. A fine is possible, up to EUR 1,000, but correcting it yourself is the right step. Send the tax questionnaire too, because its one-month period has also passed.

Primary sources and scope

Authoritative references for the key claims on this page. Check the current text before making a filing or accounting decision.

• § 14 GewO: duty to give notice
• § 15 GewO: receipt within three days
• § 6 GewO: activities outside the GewO
• § 55 GewO: Reisegewerbe and the travelling trade card
• § 146 GewO: fines
• Gewerbeanzeigeverordnung: the official forms
• § 138 AO: reporting to the tax office
• § 1 HGB: when a trade is a commercial business
• § 19 UStG: Kleinunternehmer limits
• § 11 GewStG: trade tax allowance
• § 32a EStG: basic allowance 2026
• § 241a HGB: relief from bookkeeping
• BMF letter of 18 March 2025 on § 19 UStG
• § 192 SGB VII: notice to accident insurer
• Berlin: Gewerbeanmeldung service page