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Guide · Imprint Adrian Verdan

Kleingewerbe gründen in Deutschland

This guide is written in German. It covers the German Kleingewerbe (small business) system: Gewerbeamt registration, §19 UStG small-business VAT exemption, ELSTER tax filing, and the Einnahmen-Überschuss-Rechnung (income-expense statement). If you are starting a small business in Germany, this is for you — even if German is not your first language.

Schritt für Schritt von der Gewerbeanmeldung bis zur ersten EÜR: §19 UStG, ELSTER, vier Rechner, Beispiel-EÜR. Rechtsstand Juli 2026.

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Created with AI assistance, editorially reviewed — disclosed in the spirit of EU AI Act Art. 50; details inside the product.

What's inside

Nine chapters, in German.

  1. Entscheidung & Überblick. Kleingewerbe, freelancing, or GbR? A decision tree shows whether the Kleingewerbe fits your situation.
  2. Voraussetzungen & Rechtsform. What "Kleingewerbe" means legally, when you must register, and how to name your business.
  3. Schritt-für-Schritt-Anmeldung. Gewerbeamt, the tax questionnaire via ELSTER, tax number, chamber membership.
  4. Kleinunternehmerregelung §19. The 25,000 € and 100,000 € limits, no input-VAT deduction, the GWG rule — with worked examples.
  5. Steuern & Buchführung. Income-expense statement (EÜR), GoBD record-keeping, receipts, deadlines — and the e-invoicing rules since 2025.
  6. Weitere Pflichten. Imprint, privacy, insurance, social security, and tax reserves.
  7. Kosten & Rechner. What founding actually costs — plus calculators for start-up costs, tax reserve, and the GWG check.
  8. Häufige Fehler. The mistakes founders make most often — with consequences and how to avoid them.
  9. Anhang & Vorlagen. Printable checklist, example EÜR (Excel/CSV), and a link list of official sources.

Real excerpt

A look inside — in German.

The content is in German. This is an actual excerpt from chapter 4, on the §19 UStG revenue limits.

Kleingewerbe gründen in Deutschland Kapitel 4

Die zwei Umsatzgrenzen

Seit der Reform zum 1. Januar 2025 gelten zwei Schwellen. Beide beziehen sich auf den Netto-Umsatz — also Ihre tatsächlichen Einnahmen ohne Umsatzsteuer. Da Sie als Kleinunternehmer keine Umsatzsteuer aufschlagen, zählt schlicht die Summe Ihrer Einnahmen.

25.000 €
Vorjahres-Umsatz — bis zu dieser Grenze bleiben Sie im Folgejahr Kleinunternehmer (bis 2024: 22.000 €).
100.000 €
Laufendes Jahr — wird diese Grenze überschritten, endet der Status sofort ab dem überschreitenden Umsatz.
Excerpt from the guide, chapter 4 — shown with full context in the product.

In English: two thresholds decide your small-business VAT status — 25,000 € previous-year revenue, and 100,000 € in the current year, where crossing it ends the status immediately. The guide explains both, with a traffic-light calculator.

For whom — and for whom not

Is this guide right for you?

A good fit if you

  • are starting or running a Kleingewerbe in Germany
  • want a practical, source-backed guide
  • need ready-to-use templates and calculators

Not a fit if you

  • need individual tax advice (consult a Steuerberater)
  • are setting up a GmbH, UG, or freelance business
  • want a generic "start a business" book

Everything included

What you download.

12.90 € excl. VAT

VAT depends on your country; the final price is shown at Gumroad checkout before purchase. Merchant of Record: Gumroad.

Through this link: 10% off — code WEBSITE10 is applied automatically at the Gumroad checkout.

Buy on Gumroad

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