Register a business

A trade is any permitted economic self-employed activity which is carried out on its own account, on its own responsibility and for a certain period of time with a view to making a profit.

Excluded are primary production (e.g. agriculture and forestry, horticulture and viticulture, livestock breeding, fishing and mining), liberal professions (e.g. free scientific, artistic and literary activities) and the mere management of one's own assets.

The obligation to notify pursuant to Paragraph 14(1) of the GewO presupposes the operation of a self-employed business. It therefore does not apply to activities carried out on an independent basis.

You are considered to be self-employed if you meet two criteria: 1. One operates a business in one's own name, i.e. under one's own responsibility for the business to the outside world. 2. One enjoys personal and factual independence in relation to this company. It depends on whether the activity presents itself in its overall picture as that of self-employed traders or gives the impression of dependence on an entrepreneur (false self-employment).

A business re-registration must be carried out in the following cases:

• Relocation of a permanent establishment within the jurisdiction of the municipal trade authority
• Change or extension of the business object or business to non-commercial goods or commercial services
• Change of company name
• change of name (both natural and legal person)

If you want to relocate your business outside your municipality, then you have to deregister the business in your previous municipality and re-register it in the new municipality.

Here you will find all the information on when a business needs to be re-registered.

A business deregistration must be made at:

• complete abandonment of a trade
• change of ownership under continued operation, e.g. after sale, succession, leasing, etc.
• Transfer of a commercial enterprise to the jurisdiction of another municipal trade authority
• Withdrawal of a partner in a partnership
• change of legal form, for example from a sole proprietorship to a GmbH
• Conversion according to the Transformation Act (UmwG), for example by merger, division, change of legal form or transfer of assets

The obligation to notify the abandonment of a commercial enterprise exists only if the commercial enterprise is definitively discontinued. A provision according to which the only temporary suspension of business activity is to be notified to the Trade Office is not to be found in the Trade Regulations.

Here you will find all information on when a trade must be deregistered.

You can register, re-register and de-register your business electronically via the Wirtschafts-Service-Portal.NRW.

[Go to online business registration, re-registration or de-registration.](/application/business registration performance selection/)

The fees are according to the General Administrative Fees Code NRW.

⁇ Category ⁇ Fee (Euro)* ⁇
|---|---|
⁇ For natural persons and authorized partners of partnerships that are not legal entities ⁇ 26,00€ ⁇
⁇ For legal persons, even if they are authorized partners of partnerships ⁇ 33,00€ ⁇
⁇ For each additional legal representative in the case of natural persons ⁇ 13,00€ ⁇
⁇ For each additional legal representative in the case of legal entities ⁇ 13,00€ ⁇

• For all traders: Copy of the identity card (front and back) or passport with the last registration certificate of the registration authority, as no private address is entered in passports.
• For foreign traders (non-EU): Copy of the residence permit required for the declared activity (since September 2011 in the form of the electronic residence permit) and, if applicable, additional sheet.
• For companies/associations registered in the commercial, cooperative or association register of the local court: Copy of the extract from the commercial register.
• For foreign legal entities: Proof of registration in the foreign register and a translation into the German language.
• For craftsmen or businesses similar to craftsmen: Confirmation of registration of the Chamber of Crafts.
• In the case of trade subject to authorisation: Copy of the corresponding permit or concession.

You need a valid identity card or an electronic residence permit (eAT).

A business registration is required for the registration of a small business. When registering for business, it does not matter whether your business should be a small business or not. The registration process is the same. You can only choose between main and secondary employment.

Small business is often colloquially mixed with small business regulation. However, the latter is a term from VAT law. There are some simplifications for small businesses.

[Here you will find all information about starting a small business.](/Enterprise formation/business registration-online/small business-in-nrw/)

[More on small business regulation (e.g. turnover limits) can be found here.]( https://gruenderplattform.de/guidebook/small business regulation#definition)

[You can register your small business online here.]( https://service.wirtschaft.nrw/application/business registration service selection/)

In addition to the municipal regulatory authorities (e.g. citizens' or regulatory authorities), the chambers of commerce in North Rhine-Westphalia are also the so-called competent authorities for the electronic receipt of business registrations and re-registrations and the de-registration of a business without interruption of media. The advertisements can be placed electronically and media-free via the Wirtschafts-Service-Portal.NRW (WSP.NRW). The local authority responsible for you will be automatically identified by the portal and your request will be forwarded there. Irrespective of the electronic registration procedure, these can also be submitted in person, in writing or, if necessary, electronically to the municipal regulatory authorities (e.g. the citizens' office or the trade office).

According to § 14 Abs. 8 of the Trade and Industry Code, commercial advertisements are to be forwarded regularly to so-called receiving authorities on the basis of appropriate legal bases. These are, for example, the Chambers of Commerce and Industry. The Chambers of Crafts may also receive the advertisement. This is the case with a compulsory membership or if, for example, an entry in the craft roll or the issuance of the craft card must be made in the case of craftsmanship subject to approval. Commercial notices may also have to be forwarded to immission control or occupational safety authorities, the Federal Employment Agency, the German Social Accident Insurance (Deutsche Gesetzliche Unfallversicherung e.V.) or, if necessary, to the respective registry court.

In the event of suspicion of bogus self-employment, data from the commercial notice may also be transmitted to the customs administration for the performance of its tasks. In addition, other recipients are also named in the law, who need the data from the trade advertisement for their performance of their duties.

The receipt of your business registration is the document, which is colloquially also referred to as a business license. These can be found in your user account. To do this, select your account overview under “My WSP”. Among other things, you will find your submitted applications there. After clicking on ‘Details’, you will find the receipt as a PDF document.

The receipt is machine-generated and valid without signature and seal. The receipt in electronic form shall be treated as the receipt in paper form.

The trade office forwards your trade advertisement for information to the Chamber of Crafts or the Chamber of Industry and Commerce, the register court, the tax office and the trade association.

In the case of a commercial activity, there is a tax obligation to send the [tax registration questionnaire] (https://service.wirtschaft.nrw/company formation/business registration online/fiscal registration questionnaire/) to the competent tax office within four weeks of its establishment. For this purpose, the financial administration provides questionnaires on the ELSTER service portal. These request all data for a correct taxation and can then be transmitted electronically via My ELSTER. The electronic submission of the questionnaire has been mandatory for start-ups since 1 January 2021. The tax office checks the information and issues a tax number if the conditions for a VAT company are met.

If you are hiring employees in your company, you must register with the [Agency for work requesting a company number] (https://web.arbeitsagentur.de/bno-prod/ui/application/hints) and your employees with the social security system.

In addition, you must clarify with the competent professional association whether there is an insurance obligation for your new company. Further information on compulsory insurance can be found on the [Start-up Portal] (https://www.existenzgruender.de/DE/Home/content.html). An overview of the professional associations and their contact options can be found on the page of the [German Social Accident Insurance (DGUV)] (https://www.dguv.de/en/bg-uk-lv/bgen/index.jsp).

If you want to pursue a craft profession independently, you need to register the craft role with your competent Chamber of Crafts in North Rhine-Westphalia.

[More about the registration of the craft roll.](/Enterprise formation/trades/craft roll/)

When starting a commercial activity, there is a tax obligation to submit the questionnaire for tax registration online to the competent tax office within four weeks of its establishment. For this purpose, the financial administration makes questionnaires available online on the ELSTER service portal.

[ELSTER online forms](https://www.elster.de/eportal/form services/all forms/)

By personal consultation in the civil or regulatory office or by written request and transfer of the fees in the amount of 15 euros.

A trade advertisement is not required in the following cases:

• For fishermen's businesses
• In the construction and relocation of pharmacies (it looks different in the operation of pharmacies)
• In the education of children for remuneration (for example, in the operation of kindergartens or day care facilities)
• In the work of lawyers and patent attorneys, notaries (i.e. persons registered in the register of legal services)
• In the work of auditors and auditing companies as well as sworn auditors and auditing companies
• For tax consultants, tax consulting companies and tax agents
• In the case of persons working in prostitution according to the Prostitute Protection Act (ProstSchG). However, the requirements of the Trade Regulations (GewO) must also be observed when operating prostitution companies.
• For photovoltaic systems installed on self-used buildings (regardless of thresholds such as area or kWp)
• In the case of one-off non-permanent activities, e.g. one-off support for a film set
• For other activities covered by the liberal professions:
  More information on liberal professions can be found here.

The above exceptions apply only to the view of commercial law and do not claim to be exhaustive. Please pay particular attention to possible requirements and special features in tax law. In case of doubt, contact your tax advisor, your tax advisor or the tax office.

False self-employment is presumed if three of the following five criteria are met:

• Self-employed persons do not show any characteristics typical of entrepreneurs in their person.
• About five-sixths of the turnover is essentially and permanently provided to a client.
• No employees subject to social security contributions are hired.
• Clients regularly have corresponding activities carried out by employees.
• The activity corresponds to its external appearance according to the activity previously carried out for the same client in an employment relationship.

If you want to practice a craft profession independently, the trade registration alone is not enough. You need to register your handicraft role with your competent Chamber of Crafts in North Rhine-Westphalia.

In principle, a distinction is made between trades subject to registration, trades which are not subject to registration, and trades which are similar to crafts.

More on [Entry in the craft roll](/Enterprise formation/trades/craft roll/).

Typical for the travel industry is mobility, i.e. the possibility to change the location at least theoretically due to changing local demand. Commercial activities from fixed places can only be described as ‘travelling’ if they are carried out for a limited period of time. This is the case, for example, with points of sale that have been registered in department stores or other rented rooms for the duration of an event.

In principle: According to § 55 Abs. 2 GewO, anyone wishing to operate a travel business needs a permit, i.e. the so-called travel business card.

Anyone who operates a travel trade within the meaning of § 55 f. Gewerbeordnung does not have to file a trade advertisement in accordance with § 14 GewO if one of the following two conditions is met:

1. The activity is carried out outside a commercial establishment without prior appointment.
2. There is no commercial branch.

The reporting obligations for the travel industry result from § 55c GewO. They only apply to business travel activities that do not require a business travel card. You do not need a travel business card if you are travelling in the municipality of your own residence or place of business. They are not needed even when everyday goods are sold from mobile outlets. And ultimately, you don't need them even if you sell printed works on public roads. In these cases, your business is therefore notifiable.

All other travel business activities are not covered by the notification obligation of § 55c GewO, as they require either a travel business card or another official permit.

In the case of partnerships, the partners entitled to manage the partnership must be indicated as traders and not the partnership itself, as the partnership does not have its own legal personality. Therefore, in the case of partnerships, each partner must file a commercial notice. Accordingly, each additional shareholder must make a business registration when entering the company. Similarly, every shareholder who leaves the company must deregister from the business.

In the case of a KG, this usually only applies to personally liable shareholders. These may also be legal entities, such as GmbH & Co. KG. Limited partners of a KG only have to submit a commercial advertisement if they are authorised to manage the business.

In the case of a partnership, a reference to the other partner or partners must be entered on the commercial notice of each partner. Here, the surname and first name are sufficient.

In principle, the commercial activity of a legal person (e.g. GmbH) can also be displayed before registration in the commercial register. When registering an online business, the company must already be registered in the commercial register.

In order to register the trade for this case, you can contact the responsible trade office directly. As a rule, the trade office also requests the submission of a copy of the notarised founding contract for the registration process.

If your company is registered in the commercial register, enter this name in the form.

Companies not registered in the commercial register can enter a fantasy name as a business name (e.g. ‘Gaststätte zum Grün Baum – Max Mustermann’, ‘Frisör Haargenau, Miriam Musterfrau’). Please refer to the [name of your company the applicable legal provisions] (https://gruenderplattform.de/company-gruenden/company-name-find).

A main establishment is the centre of business transactions for the commercial enterprise, which is located at the registered office of the company in the case of partnerships and legal persons (§ 106 Abs. 2 Nr. 2 HGB, § 3 Abs. 1 Nr. 1 GmbHG). A principal place of business also exists if no branches or non-independent branches within the meaning of § 14 Abs. 1 GewO are operated next to it. It can also be located, for example, in the home of the trader (e.g. a broker). A principal place of business is also subject to notification if it manages only the activities of its branches or non-independent branches.

A branch is a business with an independent organization, independent resources and separate accounting. In addition, the manager of this business is authorised to enter into and carry out transactions independently. For each branch, a separate commercial notice must be filed with the local competent authority.

An unindependent branch is any fixed local installation or facility used for the pursuit of a standing trade (e.g. a delivery warehouse). An unindependent branch depends in every respect on the main branch. Invoices are also issued in the name of the head office. For each branch which is not self-employed, a separate business report must be filed with the local competent authority.

Please send a copy of your updated identity card or residence permit, i.e. with the changed address, to the responsible civil or regulatory office. There your personal data will be changed with regard to the business registration.

Please send a copy of your updated identity card or residence permit, i.e. with the changed address, to the responsible civil or regulatory office. There your personal data will be changed with regard to the business registration.

Please re-register your business and pay the fees to the local regulatory authority responsible for your place of business. You can also register your business electronically via the Wirtschafts-Service-Portal.NRW. The fees can then also be transferred in an electronic process.

[Online application for business re-registration](/application/business re-registration performance selection/)

Please deregister your business at the previous place of business, register it at the place of the new place of business and pay the fees incurred for the new registration to the municipal regulatory authority responsible for the place of business. You can also unsubscribe your business electronically via the Wirtschafts-Service-Portal.NRW. The fees for the registration can then also be transferred in an electronic process.

[click here for online business registration and deregistration](/application/business registration performance selection/)

Depending on whether your company is an unregistered sole proprietorship (you in person), a partnership or a legal entity, you will need to re-register your business or perform a data update.

As a sole proprietorship or partner in a partnership (e.g. GbR, OHG, ...), a trade re-registration pursuant to Section 14(1)(2a) GewO is necessary.

As a legal representative (e.g. managing director, ...) of a legal entity (e.g. GmbH, AG, ...), a data update is sufficient.

The respective [online applications for business re-registration or data update] (https://service.wirtschaft.nrw/application/business re-registration service selection/) can be found here.

The obligation to notify the abandonment of a commercial enterprise exists only if the commercial enterprise is definitively discontinued. A provision according to which the only temporary suspension of business activity is to be notified to the Trade Office is not to be found in the Trade Regulations.

In North Rhine-Westphalia, the Startercenter NRW help with the first steps towards self-employment. There, founders and young entrepreneurs from all industries receive free support from a single source and in one place.

No, the Act on the Controlled Use of Cannabis (Cannabis Act, in short: CanG) does not provide for any commercial trade in cannabis other than medicinal cannabis. Thus, a business registration for the trade in cannabis is not possible.

The withdrawal of a shareholder from a GbR with three or more shareholders must be notified by the withdrawing shareholder with a trade deregistration. The incoming shareholder must in turn notify the entry of a shareholder into a GbR with a business registration. The remaining shareholders can report this change to the competent body via a change notification or a voluntary trade re-registration via the WSP.NRW.

Persons between the ages of 7 and 18 are considered minors in Germany and therefore have limited legal capacity. In order to set up a business as a minor or minor, the following requirements are required:

• Consent of parents or legal representative
• Consent of the family court
• This makes sense: free start-up advice (Startercenter NRW)

Due to the above conditions, a digital business registration for minors is provided for via the Wirtschafts-Service-Portal.NRW not. The business registration should be made in person at the responsible trade office.

If you are in an education, e.g. In theory, you can still work for 40 hours per week. Possible provisions in the training contract must be observed.

You can find a [Guide to Reasoning as a Minor or Minor] (https://grund.nrw/Focuses/Foundations-under-18-Years/Foundations-under-18-one-Guide) on #GründenNRW.