We all know by now that in this time of deep crisis, many shops have been knocked down by the slump in sales and too many taxes that remove much of the gain to owners of shops and activities . In this guide I will try to explain, step by step, how is it possible to open a store in Germany, all the bureaucratic processes and all the rules that are to be followed before moving to the central European country .

Before proceeding further, we must point out that we will talk about how to open a micro or small enterprise, a status which then of course you can go out with the capital increase and the flow of current money by enrolling in a particular register, and then, in Later, we will discuss the business themselves. The requirements to open a micro-enterprise are almost nil, in fact just sign up to a register, Commercial Office, with your name and surname. The micro-enterprise enjoys certain privileges compared to the more commercial activities, such as keeping records in a professional manner required. But there are some stakes: the annual turnover must not exceed 500 thousand euro and therefore a surplus profit of more than € 50,000, in this case one would classify as business itself and not as a micro enterprise.


Before examining the legal aspects, the exemptions of the various business models and conditions for the termination of the company, let’s see how you can open a business in all respects. The entrepreneur must register in the Commercial Register, the cost varies from land to land (they are similar to the Italian regions), is binding for five years and obliges the company to a commercial account, to write up the inventory and the preparation of financial statements . Taxation is the same as that of micro-enterprises , there is the payment of VAT, which are exempt micro businesses with revenues of less than € 17,500 and which do not provide for the following year gross earnings of more than 50 thousand Euros, tax returns, gradual depending on the capital and the annual turnover, and, finally, the tax on industry and trade.

As mentioned before, there are some exemptions, particularly for small businesses, according to the annual turnover or, as the boundary between commercial enterprise and micro enterprise, or depending on the revenues of the past year and those planned for the ‘Let’s see next year bureaucratic and legal aspects: for micro-enterprises using only the name and surname of the entrepreneur, with the inscription in the trade register, you can use fancy names in micro enterprises, the small business owner has a financial liability fully and directly, for other activities, usually, there is the joint and several liability of all members for the cessation of the activities are to be filled in the application for cancellation needs to be attached to the drafting the final budget, both to be delivered to the tax office in photocopy is fine, however, visit a tax advisor since, in many cases, commercial law leads to civil and criminal procedures and rules very quickly, even if fiscal and clear, can be confusing those not accustomed to the language of the typical accountant.