A business registration is always necessary if you start a permanent business. A permanent business means a business with a fixed place of business from or in which the business is carried out. This is the case if you:

• set up a new business,
• establish a new branch office,
• establish a dependent branch office,
• take over an existing business, for example by purchase or lease,
• convert a sole proprietorship into a different legal form,
• relocate a business from the area of one authority to the area of another authority

You must register your business at the same time as you start operating it.

The following are exempt from business registration

• Farms for primary production, i.e:
  • Livestock farming
  • agriculture
  • hunting
  • forestry
  • fishing
• Liberal professions
• Management of own assets

The registration must be made by the following persons or their authorized representatives:

• for sole traders: by the trader him/herself
• for legal entities: by the legal representatives; this applies, for example, to limited liability companies (GmbH) and public limited companies (AG)
• in the case of partnerships: by all partners authorized to manage the business: this applies, for example, to general partnerships (OHG), partnerships limited by shares (KG), partnerships under civil law (GbR), limited liability companies and limited partnerships (GmbH & Co. KG)

The purpose of the business registration is to enable the competent authorities to monitor the exercise of the business and to carry out statistical surveys.