Germany-–-Company-Formation-and-Corporat

Company Formation In Germany 

Are you planning to start a business in Germany or The Netherlands? This article contains information, and a the comparison chart between Germany and the formation of a company in The Netherlands, so it would be easier for you to decide between the two jurisdictions. 

Start a business in Germany

On average, it takes ten days to set up a company in Germany:

  • Company name check with local chamber of commerce

  • Preparation of the necessary power of attorney to attend the notarial deed for the incorporation (for remote formation of the company without visit to the notary)

  • Attendance of notarial deed for incorporation upon power of attorney

  • Assistance with the preparation of the articles of association

​

​

Why you should Incorporate your Business in Germany?

Germany sits in the middle of Europe and at the heart of the EU. It shares borders with nine neighbours, more than any other country. Thanks to its geographic location and excellent infrastructure, Germany is the continent’s logistic hub with 20% of the European market share. With a population of 81 million and a GDP (purchasing power parity) of $3.227 trillion (2013 est.) it is the number one market for international investors. Starting a business in Germany need not be a complex or protracted process, but it typically is considered a more complicated formation process then in The Netherlands. Particularly, because the German GMBH formation requires the opening of a bank account upfront. German notaries and tax agencies in general, seem to have less experience with international entrepreneurs, and the English language can be an issue. 

​

The UG is a ‘mini-Gmbh’ which in general is easier to incorporate, but due to its bad reputations, it will typically not allow the opening of a bank account at a major bank. The reputation might also affect your sales ,when dealing with German companies

​

Filing requirements and compliance

The German tax law is based on the Basic Law (Grundgesetz), every German tax is regulated by a statute and there are presently 30 statutes in being. The German tax system levies direct taxes on income and on net worth.

​

Types of taxes are:

  • Corporation Tax

           -  Personal Income Tax

           -  Municipal trade tax on income

           -  Withholding taxes on dividends, rental, royalties, fees, interest, church tax

           -  VAT  

​

​Current Tax rates are:

  • Corporation Tax 15%

  • Municipal Trade Tax 14% (average)

  • Withholding Tax 25% on dividends Up to 25% on interest

  • VAT 19%

 

Did you Know?

​

Centrally Located - Germany's geographically the Centrally Promising Economy to Set up a company, with 16 Federal States. Easy access to businesses in neighboring Austria and Switzerland (“DACH market”) that’s a combined market of approx 100m consumers.

​

Made in Germany - This world-famous trademark is synonymous with the highest quality standards. Germany is famous for its automobile, mechanical engineering, and electrical engineering success and futuristic industries.

​

Friendly Tax Policies for Entrepreneurs and Start-ups - German Government offers various benefits services to women entrepreneurs and start-ups.

​

The Global Entrepreneurship Index (GEI) - has ranked  Germany among the top 11 Regions and among the top 15 Countries for Entrepreneurs to start their Businesses.

​

D. What’s required to your German Company Incorporation?

  1. Determine the best corporate structure

  2. The formation of the company (which includes the services of a Public Notary)

  3. The housing of the company (which can include a business center(Flexi desk), or landlord)

  4. The opening of the bank account

​

Once you got these matters covered, your company is good to go! INCO Global Solutions can fully assist you with the full incorporation of the company.

​

INCO Formation Services in Germany

Even though each entrepreneur and each company is different, INCO has developed a complete company package that provides you all the support you need to incorporate your company, for a fixed fee. Aside from the incorporation services, INCO can also provide ongoing ‘company secretarial’ support, as well as basic tax and legal advice, for an annual fixed fee. We call this service, our ‘Corporate Secretarial Service’.

INCO offers a wide range of Pre-Formation and Post-Formations services for our clients. However, these services are only available for our existing customers in The Netherlands. We no longer provide formation services in Germany, to new customers:

​

  • Company Formation

  • Corporate consultancy on prospective business structure and advice

  • Obtaining A Company Name

  • Drafting of Incorporation Documents

  • Opening a Bank Account

  • Providing for Office space

  • Notarization of Documents

  • Registering your company with the Commercial Register

  • Providing Legal Assistance

​


Incorporation has never been Easy, INCO simplifies the Incorporation procedure

For the Company Incorporation and Business registration of a German UG, we charge €1.500 (In case of a Gmbh, the standard extra fees are € 500). This will include all public notary fees and a Company Kit with original documents.

​

Your German company will also require a registered office/address here in Germany. For this service, we charge €1200 a year which will include mail forwarding and a local telephone number in addition to the registered address.

​

Our Corporate Secretarial Service which we highly recommend for non-resident directors. This service includes assistance in the opening of a bank account in a German Bank, the assistance of obtaining VAT and social security number (social security number is a requirement for directors of German companies) as well as 12 hours of our support on various matters. Facing bureaucratic procedures in another country is always unpleasant for international businessmen since without support from a Company Officer the hassle can significantly increase the time-frame of setting up the business. We charge €1500 for this service.

​

You should not expect any hidden costs (only €100 paid to the Local Court upon successful registration of your company), since we know that transparency is the key to building long-lasting trust oriented business relationship.

 

 POST - FORMATION COMPANY SERVICES:  ‘GmbH/UG/AG’

  • Application Support for Visa/ Residency permits 

  • Registration with the Regulatory Authorities 

  • Obtaining a Business license

  • Registering employees/shareholders

  • Accounting Services

  • Payroll Services

​

  1. Your company Registration with the public health insurance

  2. Arranging employment contracts for your employees;

  3. Arranging payroll services for your business with your bank

  4. Raising Invoices for your Business

  5. Transmitting your payroll reports to all offices concerned including the health insurance with due observance of legal deadlines

PRE-INCORPORATION

​

1.1.1 Company Incorporation

Forms of Entity

Partnership

Corporations

GbR (Gesellschaft bürgerlichen Rechts), oHG (Offene Handelsgesellschaft), KG (Kommanditgesellschaft), GmbH & Co. KG:

  • Require no minimum share capital; and

  • At least one partner is personally unlimited liable.

GmbH (Gesellschaft mit beschränkter Haftung) – Limited Liability Company

  • One or more partner;

  • €25,000 minimum share capital;

  • Liability limited to share capital;

  • Most popular legal form in Germany; and

  • Individual formation possible due to very few mandatory provisions.

​Mini-GmbH – Limited Liability Entrepreneurial Company

  • One or more partner;

  • €1.00 minimum share capital;

  • Liability limited to share capital; and

  • Strict requirements to accumulate yearly earnings until €25,000.

AG (Aktiengesellschaft) – Stock Corporation

  • One or more partner;

  • €50,000 minimum share capital;

  • Liability limited to stock capital;

  • Generally addresses a larger number shareholders; and

  • Stocks fungible and can be traded at the stock markets.

KGaA (Kommanditgesellschaft auf Aktien) – Partnership limited by Share

  • Two partners or more: one as general partner and one as limited partner;

  • €50,000 minimum share capital;

  • General partner is personally unlimited liable; and

  • Limited partner is liable limited to his share.

GmbH (Gesellschaft mit beschränkter Haftung) – Limited Liability Company

Minimum share Holders

One or more partner

Minimum Capital Requirement

There is a minimum of €25,000 share capital

Legal Liability

Liability limited to share capital: Shareholders are not liable to creditors if the share contribution has been paid in.

Tax Presence

A GmbH is usually taxed on two levels:

  1. Firstly, it is subject to corporate income tax (Körperschaftsteuer), whereas partnerships are´subject to personal income tax (Einkommensteuer); and

  2. On the second level, all business operations – corporations and partnerships alike – are subject to the trade tax (Gewerbesteuer), which is imposed by local municipalities (i.e. the town or city where the company is based).

​

​Companies are obliged to add value-added tax (VAT – Mehrwertsteuer) to the prices of their goods or services and to invoice their customers accordingly.

Incorporation Process

Notarial certification for the articles of association to be filed with the register of commerce (Handelsregister).

​

1.1.2 Determine the Best Corporate Structure​​​

Business Recognition

Most popular legal form in Germany

Shareholder Meeting Requirements

Generally a written invitation by the managing directors, including the necessary information, is used. Requirements depend on the respective articles of association and the shareholders’ agreement.

Business Registration Filing Requirements

Both initial registration, as well as annual filings can be necessary.

Annual Company Tax Returns

Must annually file tax returns with federal and state tax authorities.

Business Expansion

No need to change as business expands. It is also possible to open up branches of a German entity in order to expand in Germany. There are two groups: autonomous branch office (selbständige Zweigniederlassung) and dependent branch office (unselbständige Zweigniederlassung)

The main distinctive feature is the dependency on the head office company. Whereas the

autonomous branch office engages in business activities independently, the dependent branch office can make out invoices only in the name of the head office company. As a consequence, while the autonomous branch office is required to register, the dependent branch establishment does not have to be entered in the commercial register. It is only necessary for the business activity that is being practiced to be notified at the responsible trade office (Gewerbe-/Ordnungsamt).

Board Of Director Meeting Requirements

Requirements depend on the respective articles of association and the shareholders’ agreement.

Annual Corporate Maintenance Requirements

Only the auditing of the annual financial statements is mandatory for large and medium-sized GmbHs in accordance with German Commercial Law.

Director/Officer Requirements

Managing directors are required. A supervisory board is optional, unless the Company is subject to co-determination (500 employees and above), then, the supervisory board is mandatory.

Restrictions Regarding Appointment Of Nominee Shareholders Or Directors

None with respect to the shareholders.

 

Directors must meet certain requirements under the LLC Act (GmbHG).

Nationality or Residency Requirements For Shareholders, Directors And

Officers

None as long as they can easily enter Germany (or obtain easily a Visa).

Sufficiency of Virtual Office

Yes, as long as the articles of association and shareholders’ agreement allow such practice.

Local Office Lease Requirement

Filing for incorporation requires an office in Germany. The actual location of the administrative headquarter can differ and therefore be in a foreign country as well.

Minimum And Maximum Number of

One shareholder.

One director, who can be the only shareholder (managing shareholder).

Directors And Shareholders

Obtaining A Name And Naming Requirements

The name has to be distinct and must show the legal form (GmbH).

Summary of “Know Your Client” Requirements

The German “Know Your Client” requirements are based on the European provisions.

Most applicable law is the Anti-Money Laundering Act (Geldwäschegesetz).

Thereunder, transactions are subject to different identification measurements and reporting duties, with penalties resulting from non-compliance:

These vary from simple prove of identification (for individuals) respectively a physical/electronic record of the company, to simple or enhanced due diligences depending on the risk. For instance, Politically Exposed Persons (PEPs) are always subject to enhanced due diligences.

The reporting is made to the Criminal Investigation Department of the relevant state and to the central Criminal Investigation Department of Germany (Central Division for Suspicious Activity Reports (Financial Intelligence Unit FIU))

Licenses Required To Conduct Business In Jurisdiction

Before starting their business operations, all business operators must inform the trade office (Gewerbe/Ordnungsamt) of the town or local district in which the business operation is located. In some additional sectors, business licenses are necessary (e.g. pharmacies, property developers, estate agents, brokers, security firms, pubs and hotels, and banks).

1.2 POST INCORPORATION SERVICES

​

1.2.3  Business Registration at the Trade Registration Office:

​

          Every trader is subject to the immediate obligation to notify according to §14 of the Gewebeordung (GewO). For this                      reason,  business registration is mandatory)

  • For foreign traders (not EU): 
    copy of the residence permit required for the registered activity (from 01.09.2011 "electronic residence permit" and if necessary additional sheet)

  • For companies / associations registered in the commercial, cooperative or association register of the district court:

          -  If registration has already taken place in the commercial                     register, copy of an uncertified commercial register extract.

          -  For companies founding a copy of the notarial deed of the                 shareholder agreement / founding contract (in a GmbH &                   Co.KG and the commercial register entry of the general                     partner GmbH is required).

          - If the registered office is moved, the previous commercial                   register extract as well as a copy of the notarial certification                of the shareholders' agreement or copy of the new                              commercial register extract.

  • For foreign legal entities: 
    proof of registration in the foreign register and a translation into the German language

  • For craftsmen or craft-like businesses: 
    registration confirmation of the Chamber of Crafts

  • In the case of a trade subject to authorization: Copy of the corresponding license or concession

Copy of the identity card (front and back) or passport with the last registration certificate from the registration office, as no private address is entered in passports.

Required Documents for Business Registration:

Immigration Services: Resident Permit 

​

1.3.1  Determine the Type of Self Employment Visa Required

           

In order to set up a company in Germany, Nationals of non-EU states will need a Residence permit for the purpose of Self-            employment (Aufenthaltserlaubnis zur Ausübung einer selbständigen Tätigkeit). Citizens from the European Union,                        Iceland, Liechtenstein, Norway and Switzerland, do not require visa to set up Business

​

Self-employed (“Gewerbetreibende”): If you wish to set up a manual trade or retail business you can get a residence                    permit for self-employment (section 21 (1) of the Residence Act) if you satisfy the following requirements:

             -  

  • There is commercial interest or regional demand for your products or services.

  • Your business activity is likely to have a positive impact on the economy. 

  • You have secured financing for your business by way of capital or a loan commitment.

​

If you are over 45 years old, a residence permit will only be issued to you if you can also provide proof of adequate provision for old age. 

​

Freelancers (“Freiberufler”): If you want to be self-employed in one of the liberal professions, you can get a residence permit for freelance work (section 21 (5) of the Residence Act).

​

This residence permit is granted if you can prove that you have the means to fund your project, to support yourself and permit to exercise that profession. If you are over 45 years old, you must also provide proof that you have adequate provision for old age.

​

1.3.2  Determine the Type of Self Employment Visa Required

​

If your business idea is successful and you are able to make a living for yourself and your family as a result of your business, you can have your residence permit extended, which is initially limited to a maximum of three years. If you set up a manual trade or retail business, you can apply for a settlement permit after just three years. You can find out how to turn your business idea into a reality in Germany in the section setting up a business.

​

Visa Type

Business Plan

Permit Duration

Staying Outside Germany

Decision Time

Freelancers (“Freiberufler”)Freelancers (“Freiberufler”)

Self-employed (“Gewerbetreibende”)

Required

Three Years

Needs to be asked to the embassy in your home country

Needs to be asked to the embassy in your home country

Not Required

Depends on your residence card type

Not applicable

Not applicable, simple registration with the tax office

​

As you already know, we can arrange a German GmbH or an ÜG plus the self-employed residency permit for the total amount of 15,000 euros (excluding VAT). For the self-employed residency permit, you need to submit a detailed business plan. The cost for drafting the business plan is also included. Please note that this price is approximate and the exact price will be based on your credentials and documents.

​

Compare the German GMBH with the Dutch BV

Description

Minimum Capital Deposit

(Local) Bank Account requirement

Registered Office requirement

Formation Fees

(Entrepreneurial) Diploma Required for Formation?

Translation Required (of Formation Documents)

Time Frame Formation

Remote Formation Possible

Corporate Taxes

​Withholding Taxes

Chamber of Commerce Contribution

Requirement to understand the local language

Non Resident Director Allowed

Non Resident Shareholder Allowed

Tax Free Investments/Holding

Accounting Requirements

Accounting/Bookkeeping Fees

Company Formation Netherlands

Company Formation Germany

No Required

minimum 50% of 25.000 EUR

No, bank account can be opened AFTER formation, and OUTSIDE Netherlands

Yes, the bank account must be opened BEFORE company formation, and INSIDE Germany

Yes, typically 100 EUR pm

Yes, typically 120-150 EUR pm

€ 750, including notary fees

(based on standard Formation Deed)

Yes, typically 120-150 EUR pm

No

No

No, but preferred

Yes, unless the person speaks German. The notary might check if the shareholder understands the Formation Deed fully in its own language

2 weeks on average

2-3 weeks

Not possible

20% upto 200.000, 25% above 200.000

This figure will get lowered by 4% as per 2019

Approx 30-35% depending on the 'State' in region

0% on royalties, 15% on dividends, 0% on interest. Over 100 treaties applicable.

Withholding tax of 25%, plus 5.5% solidarity surcharge (giving an effective rate of 26.38%), is applied to dividend and interest payments.

15% plus solidarity surcharge on Royalties.

50 EUR per year

150-200 EUR per year

No, everybody in Netherlands speaks English well, and the authorities/banks/notaries are very cooperative

Yes

Preferred, with the English language in Germany, its difficult to get the assistance of most authorities/banks/notaries

Yes, however a work permit can be required before the formation of the company

Yes

Yes

Yes, possible (Dutch Foundation)

No

Bookkeeping Requirement, Filing of Annual Report, No Audit Requirement up to turnover of 8.8 million (or similar conditions)

105 EUR per month, which includes 4 quarterly VAT Return, Annual Report, Corporate Tax Return (for startup company upto 100 transactions)

Bookkeeping Requirement, Filing of Annual Report, No Audit Requirement up to turnover of 4.8 million (or similar conditions)

210 EUR per month, which includes 4 quarterly VAT Return, Annual Report, Corporate Tax Return (for startup company upto 100 transactions), plus hourly charges for tax consulting when filing the tax return

Not possible

​

Special Permits for Company Incorporation

​

In some trades specific evidence of personal reliability (z. B. personal certificate) and to the substantive or technical conditions (eg. B. Condition of Lease, certificate, diploma) are required for permission and approval.

Business

Requirements

Briefing by IHK proficiency examination (For security guards who carry out patrols in public places)

Banking License

Kreditinstitut, Banken

The first step towards obtaining a banking license in Germany is to meet the start-up capital requirements to set up a bank. For each type of financial institution there are specific provisions depending on the services they will provide according to the German Banking Law. The banking license can be obtained with the federal financial authority in Germany, BaFin (Bundesanstalt für Finanzdienstleistungsaufsicht).  According to the Banking Law in Germany all financial institutions engaged in investment and contract broking services, portfolio management services, own account trading, money transmission services, foreign currency dealings and credit card services are required to apply for a special license in order to be allowed to function.

Special license for cross-border financial institutions in German

Foreign financial institutions wanting to provide banking services in Germany are required to apply for a special permit with BaFin before commencing their activities according to Article 32 of the German Banking Law. Banks and other financial institutions from Non-EEA countries are requested to open subsidiaries or branch offices in Germany in order to offer their services to the citizen. The special license for cross-border banking activities will allow the foreign bank or financial company to provide money lending and transmission services

Gambling License in Germany

Permit according to the Race Betting and Lottery

Starting 2012 Germany has enabled a gaming treaty that allowed online gambling facilities to operate. This way, online casinos can now apply for a special license in Schleswig-Holstein. The treaty allows an online casino to obtain an unlimited number of special permits for operating web-based gambling activities.

Security company

Financial Services 

1.1.1  Financial Sector (Special Permits)

Permit according to craft regulations Annex A, No. 33 

Financial Services

Fee Financial Advisor

Permission according to § 34h Trade Regulations 
competent authority: depending on the federal state, competent trade authorities and / or competent chamber of industry and commerce

Insurance company

license according to § 8 Insurance Supervision Act 
competent authority: Federal Financial Supervisory Authority (BaFin)

​Permission according to § 34d para. 2 of the Industrial Code 
Competent authority: responsible Chamber of Commerce and Industry

Insurance
intermediary (insurance agent and consultant)  

Permission according to § 34d Abs. 1Government Code Competent 
authority: responsible Chamber of Commerce and Industry

Auction of Auction

Loan
Brokers 

Permission according to § 34c / § 34i, § 160 Trade Regulations Competent 
authority: depending on the federal state, trade supervisory authority in the district or the municipality

Investment advice, investment brokerage

Permission according to § 34c Industrial Code 
Competent authority: depending on the federal state, trade supervisory authority in the district or the municipality

Permits according to § 34b of the Trade Regulations 
competent authority: depending on the federal state, trade supervisory authority with the district or the municipality

1.1.2  Craftsman Sector (Special Permits)

Craftsman License

Craftsmen must abide by specific regulations. They need a craftsman’s card when registering their business. It is issued by the local chamber of crafts (Handwerkskammer) following entry in the craftsmen’s register.

Asphalt-paver (craft-like trade)

Obligation to declare according to craft regulations Annex B 2, No. 4 

Change tailor (craft-like trade)

Notifiable according to craft code Annex B 2, No. 37 

Optometrist (handicraft)

Permit according to craft regulations Annex A, No. 33 

Baker (handicraft)

Permit according to craft regulations Annex A, No. 30 

Prefabricated construction parts, installation of standardized prefabricated construction parts (craft-like trade

Notifiable according to craft regulations Annex B 2, no. 24 

Building Dairying (Crafts similar to trade)

Notification according to craft code Annex B 2, No. 2 

Container and apparatus builders (approval-free craft)

Notification according to craft regulations Annex B 1, No. 4 

Funeral services (craft-like trades)

Notifiable according to craft regulations Annex B 2, no. 50 

Concrete drills and cutters (craft-like trade)

Notifiable according to craft code Annex B 2, no. 8

Concrete block and terrazzo manufacturers (approval-free craft)

Notifiable according to craft regulations Annex B 1, No.2

Boat and shipbuilders (handicrafts)

Permit according to craft regulations Appendix A, No. 28 

Brewers and maltsters (approval-free craft)

Notification according to craft regulations Annex B 1, no. 29 

Bookbinder (approval-free craft)

Notifiable according to craft code Appendix B 1, no. 39

Printers, type setters, printers (approval-free craft)

Notifiable according to craft regulations Appendix B 1, No. 40

Ladies and gentlemen tailor (approval-free handicraft)

Notification according to handicraft regulations Appendix B 1, No. 19

Gunsmiths (handicrafts)

Permit according to craft regulations Annex A, No. 22 

Surgeon mechanic (handicraft)

Permit according to craft code Appendix A, No. 14

Roofer (Handicraft)

Permit according to craft regulations Annex A, No. 4 

Eisenflechter (craft-like trades)

​Obligation to declare according to craft regulations Annex B 2, No. 1 

Electric machine builder (handicraft)

Permit according to craft regulations Annex A, No. 26

Electrical engineer (crafts)

Permit according to craft regulations Annex A, No. 25 

Vehicle recycler (craft-like trades)

Obligation to declare according to tradesmen's scheme Annex B 2, no. 14 

Fine optician (approval-free craft)

Notification obligation according to craft regulations Annex B 1, No. 35 

Fleischzerleger, Ausbeiner (handicraft-like trade)

Obligation to declare according to craft regulations Annex B 2, no. 43 

Feinwerkmechaniker (handicraft)

permission according to handicraft regulations Annex A, No. 16 

Photographers (approval-free craft)

Notification according to craft regulations Annex B 1, no. 38 

Tile, plate and Mosaikleger (approval-free craft)

Notification according to craft regulations Annex B 1, No. 1

Hairdressers (crafts)

Permit according to craft regulations Annex A, No. 38 

Fuger (craft-like trade)

Notifiable according to craft regulations Annex B 2, No. 5 

Building Cleaner (approval-free craft)

Notification according to craft regulations Annex B 1, no. 33 

Handicraft

permission according to craft code (The handicraft regulations regulate the admission to all handicrafts). 

Gold and silversmiths (approval-free craft)

Notification according to craft regulations Annex B 1, no. 11

Glaser (handicraft)

permission according to craft code (The handicraft regulations regulate the admission to all handicrafts). Permit according to craft regulations Annex A, No. 39 

Glasbläser und Glasapparatebauer (handicraft)

Permit according to handicraft regulations Appendix A, Nr. 40 

Scaffolding builder (handicraft)

Permit according to craft regulations Annex A, No. 11 

Violin maker (approval-free craft)

Notification according to craft regulations Annex B 1, No. 47 

Carpet Cleaner (Craft Similar)

Notifiable according to craft code Annex B 2, No. 46 

Carpenters (handicraft)

permission according to craft regulations Annex A, No. 3 

Two-wheeler mechanic (handicraft)

Permit according to craft code Appendix A, No. 17 

Watchmaker (approval-free craft)

Notifiable according to craft code Annex B 1, No. 5 

Heat, cold and sound insulator (craft)

Permit according to craft regulations Appendix A, No. 6 

Textil-Handdrucker (handicraft-like trade)

Obligation to register according to Handwerksordnung Appendix B 2, No. 35 

Dental technician (handicraft)

Permit according to craft regulations Annex A, No. 37 

Carpenter (crafts)

Permit according to craft regulations Annex A, No. 27

Theatrical plastic artists (handicraft-like trade)

Notifiable according to craft regulations Annex B 2, no. 53 

Theatrical costume sewing (craft-like trade)

Notifiable according to craft code Annex B 2, no. 30 

Theatrical and equipment painters (craft-like trades)

Notifiable according to craft regulations Annex B 2, No. 9 

Textile cleaner (approval-free craft)

Notifiable according to craft code Annex B 1, no. 31

Stonemasons and stone sculptors (handicrafts)

Permit according to craft regulations Annex A, No. 8 

Fabric painter (handicraft-like trade)

Notifiable according to craft code Annex B 2, No. 33 

Road builders (handicrafts)

Permit according to craft regulations Annex A, No. 5 

Stricker (craft-like trades)

Approval-free craft according to craft regulations Annex B 1, no. 20 

Structurers (crafts)

Permit according to craft regulations Annex A, No. 9 

Rapid cleaners (craft-like trades)

Notifiable according to craft regulations Annex B 2, no. 45 

Chimney sweep (handicraft)

Permit according to craft regulations Annex A, No. 12 

Shoemaker (approval-free craft)

Notification according to craft regulations Annex B 1, no. 25 

Seiler (handicraft)

permission according to handicraft regulations Appendix A, No. 29

Screen printer (approval-free craft)

Notifiable according to craft regulations Annex B 1, No. 41 

Ice-cream maker (craft-like trade)

Notifiable according to craft regulations Annex B 2, no. 42 

Hearing Aid Approval (Craft)

Approval according to the Code of Practice Appendix A, No. 34 

Information Technician (Craft)

Permit according to craft regulations Annex A, No. 19 

Plumbers and heating engineers (craftsmen)

Permit according to craft regulations Annex A, No. 24 

Kabelverleger in the building construction (handicraft-like trade)

duty of display according to handicraft order Appendix B 2, No. 16 

Refrigeration plant builder (handicraft)

Permit according to craft regulations Annex A, No. 18 

Bodywork and vehicle builders (handicrafts)

Permit according to craft regulations Annex A, No. 15 

Ceramist (approval-free craft)

Notification according to craft regulations Annex B 1 No. 43 

Piano and harpsichord maker (approval-free craft)

Notification according to craft regulations Annex B 1, no. 45 

Piano tuner (craft-like trade)

Notifiable according to craft code Annex B 2, No. 52 

 Plumber (handicraft)

Permit according to craft regulations Annex A, No. 23 

Confectioners (crafts)

Permit according to craft regulations Annex A, No. 31 

Beautician (craft-like trades)

Obligation to declare according to craft regulations Annex B 2, no. 48

Motor vehicle technician (handicraft)

Permit according to craft regulations Annex A, No. 20 

Kunststopfer (craft-like trades)

Obligation to register according to Handwerksordnung Appendix B 2, No. 36

Parkettleger (approval-free craft)

Notification obligation according to craft regulations Annex B 1, no. 12 

Orthopedic technician (handicraft)

Permit according to craft regulations Annex A, No. 35 

Agricultural machinery mechanic (handicraft) 

Permit according to craft code Appendix A, No. 21

Modists (approval-free craft)

Obligation to declare according to craft regulations Annex B 1, No. 21 

Metal grinders and metal polishers (craft-like trades)

Notifiable according to craft code Annex B 2, no. 11 

Metallbildner (approval-free handicraft)

duty of notification according to handicraft regulations Appendix B 1, no. 7

Metalworker (handicraft)

Permit according to craft regulations Annex A, No. 13 

Metal and bell foundry (approval-free craft)

Notifiable according to craft code Appendix B 1, No. 9 

Bricklayer and Concrete Builder (Handicraft)

Permit according to the Craft Ordinance Annex A, No. 1 

Make-up artist (handicraft-like trade)

Notifiable according to craft regulations Annex B 2, No. 49

Painters and varnishers (handicrafts)

Permit according to craft regulations Annex A, No. 10 

Orthopedic shoemaker (handicraft)

Permit accordi