Who must register a trade? Link to this section
Trade registration is required if you run a self-employed activity commercially and on a lasting basis and are not Freiberuflich under § 18 EStG. One-off or occasional sales may still be minor. Once you plan revenue with customers, do not delay registration.
Side-business start-ups also register Gewerbe if the activity is commercial. Your employer and contracts may add duties. The trade office does not check your employment contract, but the tax office sees income in your tax return.


