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Starting a Business (Gewerbeanmeldung)

Start a business or register as self-employed: choose a legal form, check permits, register with the trade office or business register, sign up for tax and VAT and set up social security. Legal forms, fees and offices vary by country.

Curated by Raaya · Last reviewed Oct 2026

Steps

  1. Choose your legal form

    1 day

    Decide whether you will work as a sole trader or freelancer, or set up a company with limited liability. The choice affects liability, start-up costs, accounting and tax.

    Country specifics: Germany, a sole trader (Einzelunternehmen), a partnership (GbR), a mini-GmbH (UG) from 1 EUR capital or a GmbH with 25,000 EUR share capital. Liberal professions (Freiberufler) register only with the tax office, not the trade office. France, the micro-entrepreneur scheme for simple self-employment, or a company such as SAS or SARL. Netherlands, eenmanszaak or BV. Spain, autónomo or a limited company (SL). Italy, ditta individuale, often under the flat-rate regime (regime forfettario), or an SRL. UK, sole trader or limited company. Ireland, sole trader or company registered with the CRO.

    Tip: A free start-up consultation at the chamber of commerce helps you choose.

    Online
    europa.eu
  2. Check permits and your right to work

    1 day

    Some activities need a licence, a qualification or a permit before you start, and non-EU citizens need a residence permit that allows self-employment.

    Country specifics: Germany, many crafts need a master craftsman qualification and registration with the chamber of crafts (Handwerkskammer); catering, security and brokerage need special permits. Non-EU citizens need a residence permit for self-employment or freelancing. France, regulated activities need a qualification or authorisation. UK, check licences with your local council. Ireland, non-EEA nationals need appropriate immigration permission.

    Tip: Ask the chamber of commerce or crafts which permits apply to your activity.

    • Check whether your activity is regulated or needs a licence
    • Check qualification or chamber registration requirements
    • Confirm your residence permit allows self-employment (non-EU)
    • Check if your premises need planning or zoning approval
    • Choose a business name and check it is not taken
    • Draft a business plan with a financial forecast
    Residence Permit Allowing Self-EmploymentBusiness Plan (Businessplan / plan d'affaires)Licence or Qualification Proof (Handwerkskarte / permit)
  3. Gather formation documents

    2 days

    Collect the documents for registration. Sole traders usually need only ID and a form; companies need founding documents and proof of capital.

    Country specifics: Germany, a GmbH or UG needs notarised articles of association, a list of shareholders and proof that the capital has been paid in. France, articles (statuts) and a declaration of beneficial owners for companies. Netherlands, a BV is formed by a civil-law notary. UK, a limited company needs articles of association and details of directors and people with significant control. Ireland, the CRO and the Register of Beneficial Ownership need company details.

    Tip: Open a separate business bank account, as many registries need it for capital deposits.

    Valid Passport or National ID (Personalausweis)Business Plan (Businessplan / plan d'affaires)Articles of Association (Gesellschaftsvertrag / statuts)
  4. Meet the notary (companies only)

    1 day

    In many civil-law countries, limited companies are formed before a notary, who authenticates the articles and files the registration. Sole traders can skip this step.

    Country specifics: Germany, a notary must certify the GmbH or UG articles and files them with the commercial register (Handelsregister); online notarisation by video is possible. Netherlands, a civil-law notary forms the BV and registers it with the KVK. Spain, an SL is formed by public deed before a notary. Italy, an SRL is formed by a notary. France, UK and Ireland, companies are usually registered online without a notary.

    Tip: Ask the notary for a fee estimate beforehand; fees are set by law in several countries.

    Where
    Notary (Notar / notaris / notario / notaio) · All founders bring ID; bring the draft articles, shareholder details and capital information. The notary explains the deed before signing.
    Valid Passport or National ID (Personalausweis)Articles of Association (Gesellschaftsvertrag / statuts)
  5. Register the business

    2 days

    Register with the trade office or business register. This creates your official business record and usually notifies the tax office and statistics office.

    Country specifics: Germany, register a trade (Gewerbeanmeldung) with the local trade office (Gewerbeamt), online in many cities; the registration is passed to the tax office and the chamber of commerce. Companies are also entered in the Handelsregister. France, all businesses register online through the single window (guichet unique) and receive a SIREN number. Netherlands, register with the KVK, which charges a one-off fee of 85.15 EUR in 2026. Spain, register with the tax agency and social security as autónomo. Italy, apply for a VAT number (partita IVA) and register with the Registro Imprese. UK, register as a sole trader with HMRC or a company with Companies House. Ireland, register with the CRO and Revenue.

    Tip: Keep the registration confirmation; banks and clients will ask for it.

    Valid Passport or National ID (Personalausweis)Residence Permit Allowing Self-EmploymentLicence or Qualification Proof (Handwerkskarte / permit)
  6. Pay registration and notary fees

    1 day

    Pay the fees for registration, notary and register entries. Costs range from free or low for sole traders to several hundred euros for companies.

    Country specifics: Germany, the trade registration fee is set by each municipality; notary and commercial register fees apply to companies. Netherlands, the KVK fee is 85.15 EUR in 2026. UK, online company incorporation costs 100 GBP since February 2026. France, registering as a micro-entrepreneur is free. Most start-up costs are tax-deductible.

    Tip: Pay only official bodies; ignore letters from private registers that look like invoices.

  7. Register for tax and VAT

    1 day

    Get your tax number and decide on VAT. Small businesses can often use a VAT exemption below a turnover threshold.

    Country specifics: Germany, the tax office asks you to complete the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) electronically via ELSTER within one month of starting; the small-business VAT exemption applies if turnover was at most 25,000 EUR last year and stays under 100,000 EUR this year. France, VAT exemption thresholds apply under the franchise en base. Netherlands, the KOR small-business scheme. Italy, the flat-rate regime has its own revenue limit. UK, VAT registration is required above 90,000 GBP taxable turnover. Ireland, register with Revenue through myAccount or ROS.

    Tip: Keep every invoice and receipt from day one.

    Online
    elster.de
  8. Set up social security, insurance and chambers

    1 day

    Self-employed people usually handle their own social security, health and pension contributions. Check your obligations early to avoid back payments.

    Country specifics: Germany, arrange health insurance yourself and check whether pension insurance is mandatory for your profession; chamber of commerce (IHK) membership is automatic for trades. France, contributions are collected by URSSAF. Spain, monthly autónomo contributions depend on income, with a reduced flat rate for new self-employed people. Italy, register with INPS. UK, pay National Insurance through Self Assessment. Ireland, pay PRSI through your tax return.

    Tip: Consider professional liability insurance if you give advice or work for clients on site.

    • Arrange health insurance or social security registration
    • Check pension insurance obligations
    • Register with the chamber of commerce or crafts if required
    • Take out liability insurance suited to your activity
    • Set up bookkeeping software or hire an accountant
    • Open a separate business bank account
  9. Follow up on tax number and first filings

    1 day

    Several confirmations arrive in the weeks after registration. Note them and your first filing dates.

    Country specifics: Germany, the tax number arrives by post after you submit the questionnaire; VAT returns are monthly or quarterly at first. France, you get your SIRET and URSSAF account. Netherlands, the Belastingdienst sends your VAT number. UK, register for Self Assessment by 5 October after the end of the tax year you started. Ireland, Revenue confirms your tax registration.

    Tip: Put all VAT and tax deadlines in your calendar now.

Documents you'll need

Valid Passport or National ID (Personalausweis)Needed for every founder and director. EU citizens can use a national ID card.
Residence Permit Allowing Self-EmploymentNon-EU citizens need permission that explicitly allows self-employment or freelancing. In Germany the immigration office may consult the chamber of commerce.
Business Plan (Businessplan / plan d'affaires)Needed for bank loans, grants and self-employment residence permits. Include market analysis and a three-year forecast.
Licence or Qualification Proof (Handwerkskarte / permit)Required only for regulated activities, such as many crafts in Germany or regulated professions in France. Check with the relevant chamber.
Articles of Association (Gesellschaftsvertrag / statuts)Needed for companies only. In Germany, the Netherlands, Spain and Italy a notary must authenticate them.

Official sources

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General guidance, not legal, tax or immigration advice. Rules change; confirm with the official source before you act.

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