About
- Do you have a start-up and are you planning to settle in Munich?
- Do you live abroad and are planning to open a business in Munich?
Finding the right contact person
Digital information service
The Point of Single Contact (PSC) can support foreign companies planning to set up a branch office in Munich by providing the relevant basic information such as necessary procedures and formalities required for taking up and performing your planned services, contact details of the competent authorities as well as supportive associations and institutions. Visit the PSC website
Telephone +49 89 233-22080 | E-Mail: psc@muenchen.de
CCI - Chamber of Commerce and Industry for Munich and Upper Bavaria (IHK für München und Oberbayern)
- Information on company law:
Ms Petra Busse | Telephone +49 89 5116 1313 | E-Mail: Busse@muenchen.ihk.de
Ms Lidya Pfeffer | Telephone +49 89 5116 1427 | E-Mail: Pfeffer@muenchen.ihk.de - Informationen on foreigners law:
Mr. Steffen Pollmer | Telephone +49 89 5116 1204 | E-Mail: Pollmer@muenchen.ihk.de - Information on employment law:
Ms Franziska Edlin | Telephone +49 89 5116 1490 | E-Mail: Edlin@muenchen.ihk.de
Invest in Bavaria - the Business Promotion Agency of the State of Bavaria
Invest in Bavaria supports companies from Germany and abroad and from a wide range of sectors. From location search to getting access to relevant partners and networks for your business. Their cross cultural teams provide you with all the important information, valuable contacts and customized support for your expansion project. The “Ois Easy” – a programme for start-ups from abroad is specifically designed for start-ups from abroad who want to open a new branch or a new office in Germany and establish themselves on the German market in the long term. Visit the website and find your contact person here.
Germany Trade and Invest - Investment Guide to Germany
Germany Trade & Invest (GTAI) is the economic development agency of the Federal Republic of Germany. With more than 50 offices in Germany and abroad, and its network of partners throughout the world, GTAI supports German companies setting up in foreign markets, promotes Germany as a business location and assists foreign companies setting up in Germany. For initial information on entry regulations, company set up, corporation taxation, employees and social security and incentive programs please see the GTAI "Investment Guide to Germany".
Need help to find a tax adviser or lawyer?
We have listed several options to help you with your search.
Do you you own a valid residence permit for the purpose of self-employed activity in Germany?
More information on the residence permit
Business idea
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Business or liberal profession
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms. Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende]
- or members of the liberal professions [Freie Berufe].
Different rules apply to these two categories. It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Are you a member of the liberal professions? Register with Tax Office no later than one month after starting your self-employment.
The tax office responsible for you is determined by where you generate your income. In Munich turn to the Munich Tax Office [Finanzamt München].
Registering at the tax office is done digitally. All forms relating to tax registration are free or charge and available via ELSTER, the online portal used by the government’s financial administrative authorities. You may also use the forms provided by a commercial accounting software that is able to integrate with ELSTER. Please note, that in any case you are required to register once with ELSTER. The certificate file required for electronic authentication is created free of charge during registration. A domestic classification criterion (tax number) is essential for registration on the ELSTER portal.
Learn how to register with the tax office in two steps.
Business plan
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
Company insurance
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
Development and growth
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
Einzelhandel
The Licenses and Consumer Services inspectors offices [Bezirksinspektion] belong to the District Administration Service (Kreisverwaltungsreferat, KVR), section III "Gewerbeangelegenheiten und Verbraucherschutz" focusing on commercial and trade affairs and consumer protection.
The Licenses and Consumer Services inspectors offices [Bezirksinspektion] are based in Munich’s city districts. These 25 city districts are grouped together to five areas, each one with its own local Bezirksinspektion:
- Bezirksinspektion Mitte
districts in the city center # 1, 2, 3
address: Tal 31, phone: +49 89 233-32400, email bi-mitte.kvr@muenchen.de - Bezirksinspektion Süd
districts in the south # 6, 7, 8, 17, 18, 19, 20
address: Implerstrasse 11, phone: +49 89 233-39888, email bi-sued.kvr@muenchen.de - Bezirksinspektion West
districts in the west # 9, 21, 22, 23, 25
address: Landsberger Strasse 486, phone: +49 89 233-46550, email bi-west.kvr@muenchen.de - Bezirksinspektion Ost
districts in the east # 5, 13, 14, 15, 16
address: Trausnitzstrass 33, phone: +49 89 233-63500, email bi-ost.kvr@muenchen.de - Bezirksinspektion Nord
districts in the north # 4, 10, 11, 12, 24
address: Hanauer Strasse 56, phone: +49 89 233-38600, email bi-nord.kvr@muenchen.de
- Learn more about Munich’s city districts
- Are you not sure which Munich street address belongs to which city district? Scroll down this page until header “Ermitteln der für Sie zuständigen Stelle” and enter the street address of your future premises into the entry field.
Entrepreneurs turn to their Bezirksinspektion for guidance and permits such as:
A. Planning to start a restaurant business, coffee shop, food stall, canteen, food truck, food carts, coffee-bike, food delivery service, night club
- restaurant businesses and night clubs
- food business selling and serving alcoholic beverages on a permanent or on special occasions only require a liquor license (Gaststättenkonzession)
- requirements for food trucks and mobile food vendors
[icon name="icon-download"]download the leaflet Anforderungen an Foodtrucks und ortsveränderliche Imbisse (PDF, 87 KB) - requirements for food stalls on markets and festivals
[icon name="icon-download"]download the leaflet Anforderungen an Lebensmittelstände auf Märkten und Festen (PDF, 138 KB) - water supply for stationary food and vending stalls
[icon name="icon-download"]download the leaflet Wasseranschluss für ortsfeste Imbiss - und Verkaufsstände (PDF, 67 KB) - outdor seating area (Freiluftgastronomie)
- legally mandated closing time (Sperrzeiten)
- food inspection (Lebensmittelüberwachung)
- technical equipment for restaurant businesses (Gaststättentechnik)
- noise pollution (Gaststättenlärm)
- no-smoking rule (Rauchverbot)
- food delivery services
[icon name="icon-download"]download the leaflet Anlieferung von Lebensmitteln im Rahmen eines Lieferservices (PDF, 76 KB) - food vending machines (Verkaufsautomaten für Lebensmittel)
- setting up gambling machines: Aufstellen von Geldspielgeräte mit Gewinnmöglichkeit
B. Home-based food businesses
- Requirements for storing, producing, processing and selling food
[icon name="icon-download"]download the leaflet Lebensmittel zu Hause lagern, herstellen, verarbeiten, in Verkehr bringen (PDF, 71 KB)
C. Food hygiene
- course to receive a health instruction certificate
[icon name="icon-download"]download the leaflet Erstbelehrung bei gewerbsmäßigem Umgang mit Lebensmitteln (PDF, 75 KB) - course to receive food hygiene training certificate
[icon name="icon-download"]download the leaflet Hygieneschulung nach § 4 LMHV (PDF, 72 KB) - record keeping and self-monitoring
[icon name="icon-download"]download the leaflet Betriebliche Eigenkontrolle (PDF, 94 KB) - mandatory food tracing and tracking
[icon name="icon-download"]download the leaflet Pflicht zur Rückverfolgbarkeit von Lebensmitteln (PDF, 62 KB) - Food inspection
[icon name="icon-download"]download the leaflet Lebensmittelkontrolle - further leaflets on hygiene requirements for food businesses are available in the section "Hygiene in Lebensmittelbetrieben"
D. Food Labeling
- protected geographical indications and protected designations of origins
[icon name="icon-download"]download the leaflet Geografische Angaben von Lebensmitteln (PDF, 111 KB) - labeling of allergens and additives in menus
[icon name="icon-download"]download the leaflet Kennzeichnung von Allergenen und Zusatzstoffen in der Speisekarte (PDF, 266 KB) - labeling of doner kebab, rotisserie and gyros
[icon name="icon-download"]download the leaflet Kennzeichnung von Döner Kebab, Drehspießen und Gyros (PDF, 70 KB)
E. Meat, poultry meat, dairy and other establishments
- EU approval for meat, poultry meat, dairy and other establishments
[icon name="icon-download"]download the leaflet Zulassung von Lebensmittelunternehmen
F. Using public ground such as roads, sidewalks, places and pedestrian zones
Are you planning to use public ground for your business such as for parking a food truck or coffee bike, for displaying goods, setting up plant containers, outdoor seating or bike racks outside of your business? Are you going to sell fruit, flowers, roasted nuts, or self-crafted artwork or newspapers from a stall or a temporary setup? This includes stalls demonstration and promoting products in the pedestrian area of the Munich Old Town. This type of land use requires a permit from your local Bezirksinspektion.
Please note that according to the City of Munich’s special regulation § 20 Abs. 6 Sondernutzungsrichtlinien mobile vendors such as snack vans, food trucks, food carts, coffee bikes and others on public ground may not park on public ground. Selling from a vendor’s tray is also not allowed.
Is your mobile vending operation going to be located on private property? Before applying for permits or licences from Bezirksinspektion verify if your preferred location is a good candidate for zoning approval. Zoning refers to municipal or local laws and regulations that govern how land may be used. Each zone allows certain activities or uses and prohibits others. The local construction authority [Lokalbaukommission] based at the Munich Department of Urban Planning enforces these zoning regulations, reviews projects and proposals for compliance, and issues certain permits. Please check with Lokalbaukommission to determine if sales and service uses are allowed at your preferred location. Confirm property owner consent, too. Entrepreneurs are strongly encouraged to obtain zoning approval before signing a lease.
Are you planing a home-based business? To find out whether your home complies to residential zoning rules allow, please contact Lokalbaukommission. Depending on your type of business, you may also need additional special permits relating to signage, noise levels or health issues.
Learn more about legal prerequisites and building regulations for commercial use of premises in Munich on our website.
G. Food supplement, cosmetics, tobacco, e-cigarettes, toys, cleaning agents, glasses, clothing, tableware and over-the-counter medicines, labeling of fur
Contact your Licenses and Consumer Services inspectors offices [Bezirksinspektion] if you have any questions on these issues. Information leaflets are available for download, too.
[icon name="icon-info"] Other useful contacts
As the owner of a food business, you have a responsibility to ensure that you do not contribute to any build-up of restaurant fats, oils, grease and starches in wastewater. Grease separators are required in businesses and facilities where the quantities of greasy dirty or rinse water produced exceed the rates normally associated with private households. Contact “Münchner Stadtentwässerung”, the municipal enterprise in the wastewater management sector, for advice and guidance.
- Information for operating grease separator systems (PDF, 132 KB)
- Information in Chinese, Turkish, Arabic available
Direct any questions on commercial waste disposal to the waste management corporation of Munich (Abfallwirtschaftsbetrieb München).
Financing and public support
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
First steps
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
- Do you have a start-up and are you planning to settle in Munich?
- Do you live abroad and are planning to open a business in Munich?
Finding the right contact person
Digital information service
The Point of Single Contact (PSC) can support foreign companies planning to set up a branch office in Munich by providing the relevant basic information such as necessary procedures and formalities required for taking up and performing your planned services, contact details of the competent authorities as well as supportive associations and institutions. Visit the PSC website
Telephone +49 89 233-22080 | E-Mail: psc@muenchen.de
CCI - Chamber of Commerce and Industry for Munich and Upper Bavaria (IHK für München und Oberbayern)
- Information on company law:
Ms Petra Busse | Telephone +49 89 5116 1313 | E-Mail: Busse@muenchen.ihk.de
Ms Lidya Pfeffer | Telephone +49 89 5116 1427 | E-Mail: Pfeffer@muenchen.ihk.de - Informationen on foreigners law:
Mr. Steffen Pollmer | Telephone +49 89 5116 1204 | E-Mail: Pollmer@muenchen.ihk.de - Information on employment law:
Ms Franziska Edlin | Telephone +49 89 5116 1490 | E-Mail: Edlin@muenchen.ihk.de
Invest in Bavaria - the Business Promotion Agency of the State of Bavaria
Invest in Bavaria supports companies from Germany and abroad and from a wide range of sectors. From location search to getting access to relevant partners and networks for your business. Their cross cultural teams provide you with all the important information, valuable contacts and customized support for your expansion project. The “Ois Easy” – a programme for start-ups from abroad is specifically designed for start-ups from abroad who want to open a new branch or a new office in Germany and establish themselves on the German market in the long term. Visit the website and find your contact person here.
Germany Trade and Invest - Investment Guide to Germany
Germany Trade & Invest (GTAI) is the economic development agency of the Federal Republic of Germany. With more than 50 offices in Germany and abroad, and its network of partners throughout the world, GTAI supports German companies setting up in foreign markets, promotes Germany as a business location and assists foreign companies setting up in Germany. For initial information on entry regulations, company set up, corporation taxation, employees and social security and incentive programs please see the GTAI "Investment Guide to Germany".
Need help to find a tax adviser or lawyer?
We have listed several options to help you with your search.
Do you you own a valid residence permit for the purpose of self-employed activity in Germany?
More information on the residence permit
Food businesses
The Licenses and Consumer Services inspectors offices [Bezirksinspektion] belong to the District Administration Service (Kreisverwaltungsreferat, KVR), section III "Gewerbeangelegenheiten und Verbraucherschutz" focusing on commercial and trade affairs and consumer protection.
The Licenses and Consumer Services inspectors offices [Bezirksinspektion] are based in Munich’s city districts. These 25 city districts are grouped together to five areas, each one with its own local Bezirksinspektion:
- Bezirksinspektion Mitte
districts in the city center # 1, 2, 3
address: Tal 31, phone: +49 89 233-32400, email bi-mitte.kvr@muenchen.de - Bezirksinspektion Süd
districts in the south # 6, 7, 8, 17, 18, 19, 20
address: Implerstrasse 11, phone: +49 89 233-39888, email bi-sued.kvr@muenchen.de - Bezirksinspektion West
districts in the west # 9, 21, 22, 23, 25
address: Landsberger Strasse 486, phone: +49 89 233-46550, email bi-west.kvr@muenchen.de - Bezirksinspektion Ost
districts in the east # 5, 13, 14, 15, 16
address: Trausnitzstrass 33, phone: +49 89 233-63500, email bi-ost.kvr@muenchen.de - Bezirksinspektion Nord
districts in the north # 4, 10, 11, 12, 24
address: Hanauer Strasse 56, phone: +49 89 233-38600, email bi-nord.kvr@muenchen.de
- Learn more about Munich’s city districts
- Are you not sure which Munich street address belongs to which city district? Scroll down this page until header “Ermitteln der für Sie zuständigen Stelle” and enter the street address of your future premises into the entry field.
Entrepreneurs turn to their Bezirksinspektion for guidance and permits such as:
A. Planning to start a restaurant business, coffee shop, food stall, canteen, food truck, food carts, coffee-bike, food delivery service, night club
- restaurant businesses and night clubs
- food business selling and serving alcoholic beverages on a permanent or on special occasions only require a liquor license (Gaststättenkonzession)
- requirements for food trucks and mobile food vendors
[icon name="icon-download"]download the leaflet Anforderungen an Foodtrucks und ortsveränderliche Imbisse (PDF, 87 KB) - requirements for food stalls on markets and festivals
[icon name="icon-download"]download the leaflet Anforderungen an Lebensmittelstände auf Märkten und Festen (PDF, 138 KB) - water supply for stationary food and vending stalls
[icon name="icon-download"]download the leaflet Wasseranschluss für ortsfeste Imbiss - und Verkaufsstände (PDF, 67 KB) - outdor seating area (Freiluftgastronomie)
- legally mandated closing time (Sperrzeiten)
- food inspection (Lebensmittelüberwachung)
- technical equipment for restaurant businesses (Gaststättentechnik)
- noise pollution (Gaststättenlärm)
- no-smoking rule (Rauchverbot)
- food delivery services
[icon name="icon-download"]download the leaflet Anlieferung von Lebensmitteln im Rahmen eines Lieferservices (PDF, 76 KB) - food vending machines (Verkaufsautomaten für Lebensmittel)
- setting up gambling machines: Aufstellen von Geldspielgeräte mit Gewinnmöglichkeit
B. Home-based food businesses
- Requirements for storing, producing, processing and selling food
[icon name="icon-download"]download the leaflet Lebensmittel zu Hause lagern, herstellen, verarbeiten, in Verkehr bringen (PDF, 71 KB)
C. Food hygiene
- course to receive a health instruction certificate
[icon name="icon-download"]download the leaflet Erstbelehrung bei gewerbsmäßigem Umgang mit Lebensmitteln (PDF, 75 KB) - course to receive food hygiene training certificate
[icon name="icon-download"]download the leaflet Hygieneschulung nach § 4 LMHV (PDF, 72 KB) - record keeping and self-monitoring
[icon name="icon-download"]download the leaflet Betriebliche Eigenkontrolle (PDF, 94 KB) - mandatory food tracing and tracking
[icon name="icon-download"]download the leaflet Pflicht zur Rückverfolgbarkeit von Lebensmitteln (PDF, 62 KB) - Food inspection
[icon name="icon-download"]download the leaflet Lebensmittelkontrolle - further leaflets on hygiene requirements for food businesses are available in the section "Hygiene in Lebensmittelbetrieben"
D. Food Labeling
- protected geographical indications and protected designations of origins
[icon name="icon-download"]download the leaflet Geografische Angaben von Lebensmitteln (PDF, 111 KB) - labeling of allergens and additives in menus
[icon name="icon-download"]download the leaflet Kennzeichnung von Allergenen und Zusatzstoffen in der Speisekarte (PDF, 266 KB) - labeling of doner kebab, rotisserie and gyros
[icon name="icon-download"]download the leaflet Kennzeichnung von Döner Kebab, Drehspießen und Gyros (PDF, 70 KB)
E. Meat, poultry meat, dairy and other establishments
- EU approval for meat, poultry meat, dairy and other establishments
[icon name="icon-download"]download the leaflet Zulassung von Lebensmittelunternehmen
F. Using public ground such as roads, sidewalks, places and pedestrian zones
Are you planning to use public ground for your business such as for parking a food truck or coffee bike, for displaying goods, setting up plant containers, outdoor seating or bike racks outside of your business? Are you going to sell fruit, flowers, roasted nuts, or self-crafted artwork or newspapers from a stall or a temporary setup? This includes stalls demonstration and promoting products in the pedestrian area of the Munich Old Town. This type of land use requires a permit from your local Bezirksinspektion.
Please note that according to the City of Munich’s special regulation § 20 Abs. 6 Sondernutzungsrichtlinien mobile vendors such as snack vans, food trucks, food carts, coffee bikes and others on public ground may not park on public ground. Selling from a vendor’s tray is also not allowed.
Is your mobile vending operation going to be located on private property? Before applying for permits or licences from Bezirksinspektion verify if your preferred location is a good candidate for zoning approval. Zoning refers to municipal or local laws and regulations that govern how land may be used. Each zone allows certain activities or uses and prohibits others. The local construction authority [Lokalbaukommission] based at the Munich Department of Urban Planning enforces these zoning regulations, reviews projects and proposals for compliance, and issues certain permits. Please check with Lokalbaukommission to determine if sales and service uses are allowed at your preferred location. Confirm property owner consent, too. Entrepreneurs are strongly encouraged to obtain zoning approval before signing a lease.
Are you planing a home-based business? To find out whether your home complies to residential zoning rules allow, please contact Lokalbaukommission. Depending on your type of business, you may also need additional special permits relating to signage, noise levels or health issues.
Learn more about legal prerequisites and building regulations for commercial use of premises in Munich on our website.
G. Food supplement, cosmetics, tobacco, e-cigarettes, toys, cleaning agents, glasses, clothing, tableware and over-the-counter medicines, labeling of fur
Contact your Licenses and Consumer Services inspectors offices [Bezirksinspektion] if you have any questions on these issues. Information leaflets are available for download, too.
[icon name="icon-info"] Other useful contacts
As the owner of a food business, you have a responsibility to ensure that you do not contribute to any build-up of restaurant fats, oils, grease and starches in wastewater. Grease separators are required in businesses and facilities where the quantities of greasy dirty or rinse water produced exceed the rates normally associated with private households. Contact “Münchner Stadtentwässerung”, the municipal enterprise in the wastewater management sector, for advice and guidance.
- Information for operating grease separator systems (PDF, 132 KB)
- Information in Chinese, Turkish, Arabic available
Direct any questions on commercial waste disposal to the waste management corporation of Munich (Abfallwirtschaftsbetrieb München).
Industries
The Licenses and Consumer Services inspectors offices [Bezirksinspektion] belong to the District Administration Service (Kreisverwaltungsreferat, KVR), section III "Gewerbeangelegenheiten und Verbraucherschutz" focusing on commercial and trade affairs and consumer protection.
The Licenses and Consumer Services inspectors offices [Bezirksinspektion] are based in Munich’s city districts. These 25 city districts are grouped together to five areas, each one with its own local Bezirksinspektion:
- Bezirksinspektion Mitte
districts in the city center # 1, 2, 3
address: Tal 31, phone: +49 89 233-32400, email bi-mitte.kvr@muenchen.de - Bezirksinspektion Süd
districts in the south # 6, 7, 8, 17, 18, 19, 20
address: Implerstrasse 11, phone: +49 89 233-39888, email bi-sued.kvr@muenchen.de - Bezirksinspektion West
districts in the west # 9, 21, 22, 23, 25
address: Landsberger Strasse 486, phone: +49 89 233-46550, email bi-west.kvr@muenchen.de - Bezirksinspektion Ost
districts in the east # 5, 13, 14, 15, 16
address: Trausnitzstrass 33, phone: +49 89 233-63500, email bi-ost.kvr@muenchen.de - Bezirksinspektion Nord
districts in the north # 4, 10, 11, 12, 24
address: Hanauer Strasse 56, phone: +49 89 233-38600, email bi-nord.kvr@muenchen.de
- Learn more about Munich’s city districts
- Are you not sure which Munich street address belongs to which city district? Scroll down this page until header “Ermitteln der für Sie zuständigen Stelle” and enter the street address of your future premises into the entry field.
Entrepreneurs turn to their Bezirksinspektion for guidance and permits such as:
A. Planning to start a restaurant business, coffee shop, food stall, canteen, food truck, food carts, coffee-bike, food delivery service, night club
- restaurant businesses and night clubs
- food business selling and serving alcoholic beverages on a permanent or on special occasions only require a liquor license (Gaststättenkonzession)
- requirements for food trucks and mobile food vendors
[icon name="icon-download"]download the leaflet Anforderungen an Foodtrucks und ortsveränderliche Imbisse (PDF, 87 KB) - requirements for food stalls on markets and festivals
[icon name="icon-download"]download the leaflet Anforderungen an Lebensmittelstände auf Märkten und Festen (PDF, 138 KB) - water supply for stationary food and vending stalls
[icon name="icon-download"]download the leaflet Wasseranschluss für ortsfeste Imbiss - und Verkaufsstände (PDF, 67 KB) - outdor seating area (Freiluftgastronomie)
- legally mandated closing time (Sperrzeiten)
- food inspection (Lebensmittelüberwachung)
- technical equipment for restaurant businesses (Gaststättentechnik)
- noise pollution (Gaststättenlärm)
- no-smoking rule (Rauchverbot)
- food delivery services
[icon name="icon-download"]download the leaflet Anlieferung von Lebensmitteln im Rahmen eines Lieferservices (PDF, 76 KB) - food vending machines (Verkaufsautomaten für Lebensmittel)
- setting up gambling machines: Aufstellen von Geldspielgeräte mit Gewinnmöglichkeit
B. Home-based food businesses
- Requirements for storing, producing, processing and selling food
[icon name="icon-download"]download the leaflet Lebensmittel zu Hause lagern, herstellen, verarbeiten, in Verkehr bringen (PDF, 71 KB)
C. Food hygiene
- course to receive a health instruction certificate
[icon name="icon-download"]download the leaflet Erstbelehrung bei gewerbsmäßigem Umgang mit Lebensmitteln (PDF, 75 KB) - course to receive food hygiene training certificate
[icon name="icon-download"]download the leaflet Hygieneschulung nach § 4 LMHV (PDF, 72 KB) - record keeping and self-monitoring
[icon name="icon-download"]download the leaflet Betriebliche Eigenkontrolle (PDF, 94 KB) - mandatory food tracing and tracking
[icon name="icon-download"]download the leaflet Pflicht zur Rückverfolgbarkeit von Lebensmitteln (PDF, 62 KB) - Food inspection
[icon name="icon-download"]download the leaflet Lebensmittelkontrolle - further leaflets on hygiene requirements for food businesses are available in the section "Hygiene in Lebensmittelbetrieben"
D. Food Labeling
- protected geographical indications and protected designations of origins
[icon name="icon-download"]download the leaflet Geografische Angaben von Lebensmitteln (PDF, 111 KB) - labeling of allergens and additives in menus
[icon name="icon-download"]download the leaflet Kennzeichnung von Allergenen und Zusatzstoffen in der Speisekarte (PDF, 266 KB) - labeling of doner kebab, rotisserie and gyros
[icon name="icon-download"]download the leaflet Kennzeichnung von Döner Kebab, Drehspießen und Gyros (PDF, 70 KB)
E. Meat, poultry meat, dairy and other establishments
- EU approval for meat, poultry meat, dairy and other establishments
[icon name="icon-download"]download the leaflet Zulassung von Lebensmittelunternehmen
F. Using public ground such as roads, sidewalks, places and pedestrian zones
Are you planning to use public ground for your business such as for parking a food truck or coffee bike, for displaying goods, setting up plant containers, outdoor seating or bike racks outside of your business? Are you going to sell fruit, flowers, roasted nuts, or self-crafted artwork or newspapers from a stall or a temporary setup? This includes stalls demonstration and promoting products in the pedestrian area of the Munich Old Town. This type of land use requires a permit from your local Bezirksinspektion.
Please note that according to the City of Munich’s special regulation § 20 Abs. 6 Sondernutzungsrichtlinien mobile vendors such as snack vans, food trucks, food carts, coffee bikes and others on public ground may not park on public ground. Selling from a vendor’s tray is also not allowed.
Is your mobile vending operation going to be located on private property? Before applying for permits or licences from Bezirksinspektion verify if your preferred location is a good candidate for zoning approval. Zoning refers to municipal or local laws and regulations that govern how land may be used. Each zone allows certain activities or uses and prohibits others. The local construction authority [Lokalbaukommission] based at the Munich Department of Urban Planning enforces these zoning regulations, reviews projects and proposals for compliance, and issues certain permits. Please check with Lokalbaukommission to determine if sales and service uses are allowed at your preferred location. Confirm property owner consent, too. Entrepreneurs are strongly encouraged to obtain zoning approval before signing a lease.
Are you planing a home-based business? To find out whether your home complies to residential zoning rules allow, please contact Lokalbaukommission. Depending on your type of business, you may also need additional special permits relating to signage, noise levels or health issues.
Learn more about legal prerequisites and building regulations for commercial use of premises in Munich on our website.
G. Food supplement, cosmetics, tobacco, e-cigarettes, toys, cleaning agents, glasses, clothing, tableware and over-the-counter medicines, labeling of fur
Contact your Licenses and Consumer Services inspectors offices [Bezirksinspektion] if you have any questions on these issues. Information leaflets are available for download, too.
[icon name="icon-info"] Other useful contacts
As the owner of a food business, you have a responsibility to ensure that you do not contribute to any build-up of restaurant fats, oils, grease and starches in wastewater. Grease separators are required in businesses and facilities where the quantities of greasy dirty or rinse water produced exceed the rates normally associated with private households. Contact “Münchner Stadtentwässerung”, the municipal enterprise in the wastewater management sector, for advice and guidance.
- Information for operating grease separator systems (PDF, 132 KB)
- Information in Chinese, Turkish, Arabic available
Direct any questions on commercial waste disposal to the waste management corporation of Munich (Abfallwirtschaftsbetrieb München).
International topics
- Do you have a start-up and are you planning to settle in Munich?
- Do you live abroad and are planning to open a business in Munich?
Finding the right contact person
Digital information service
The Point of Single Contact (PSC) can support foreign companies planning to set up a branch office in Munich by providing the relevant basic information such as necessary procedures and formalities required for taking up and performing your planned services, contact details of the competent authorities as well as supportive associations and institutions. Visit the PSC website
Telephone +49 89 233-22080 | E-Mail: psc@muenchen.de
CCI - Chamber of Commerce and Industry for Munich and Upper Bavaria (IHK für München und Oberbayern)
- Information on company law:
Ms Petra Busse | Telephone +49 89 5116 1313 | E-Mail: Busse@muenchen.ihk.de
Ms Lidya Pfeffer | Telephone +49 89 5116 1427 | E-Mail: Pfeffer@muenchen.ihk.de - Informationen on foreigners law:
Mr. Steffen Pollmer | Telephone +49 89 5116 1204 | E-Mail: Pollmer@muenchen.ihk.de - Information on employment law:
Ms Franziska Edlin | Telephone +49 89 5116 1490 | E-Mail: Edlin@muenchen.ihk.de
Invest in Bavaria - the Business Promotion Agency of the State of Bavaria
Invest in Bavaria supports companies from Germany and abroad and from a wide range of sectors. From location search to getting access to relevant partners and networks for your business. Their cross cultural teams provide you with all the important information, valuable contacts and customized support for your expansion project. The “Ois Easy” – a programme for start-ups from abroad is specifically designed for start-ups from abroad who want to open a new branch or a new office in Germany and establish themselves on the German market in the long term. Visit the website and find your contact person here.
Germany Trade and Invest - Investment Guide to Germany
Germany Trade & Invest (GTAI) is the economic development agency of the Federal Republic of Germany. With more than 50 offices in Germany and abroad, and its network of partners throughout the world, GTAI supports German companies setting up in foreign markets, promotes Germany as a business location and assists foreign companies setting up in Germany. For initial information on entry regulations, company set up, corporation taxation, employees and social security and incentive programs please see the GTAI "Investment Guide to Germany".
Need help to find a tax adviser or lawyer?
We have listed several options to help you with your search.
Do you you own a valid residence permit for the purpose of self-employed activity in Germany?
More information on the residence permit
Laws and contracts
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
Legal structure
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
Location and premises
The Licenses and Consumer Services inspectors offices [Bezirksinspektion] belong to the District Administration Service (Kreisverwaltungsreferat, KVR), section III "Gewerbeangelegenheiten und Verbraucherschutz" focusing on commercial and trade affairs and consumer protection.
The Licenses and Consumer Services inspectors offices [Bezirksinspektion] are based in Munich’s city districts. These 25 city districts are grouped together to five areas, each one with its own local Bezirksinspektion:
- Bezirksinspektion Mitte
districts in the city center # 1, 2, 3
address: Tal 31, phone: +49 89 233-32400, email bi-mitte.kvr@muenchen.de - Bezirksinspektion Süd
districts in the south # 6, 7, 8, 17, 18, 19, 20
address: Implerstrasse 11, phone: +49 89 233-39888, email bi-sued.kvr@muenchen.de - Bezirksinspektion West
districts in the west # 9, 21, 22, 23, 25
address: Landsberger Strasse 486, phone: +49 89 233-46550, email bi-west.kvr@muenchen.de - Bezirksinspektion Ost
districts in the east # 5, 13, 14, 15, 16
address: Trausnitzstrass 33, phone: +49 89 233-63500, email bi-ost.kvr@muenchen.de - Bezirksinspektion Nord
districts in the north # 4, 10, 11, 12, 24
address: Hanauer Strasse 56, phone: +49 89 233-38600, email bi-nord.kvr@muenchen.de
- Learn more about Munich’s city districts
- Are you not sure which Munich street address belongs to which city district? Scroll down this page until header “Ermitteln der für Sie zuständigen Stelle” and enter the street address of your future premises into the entry field.
Entrepreneurs turn to their Bezirksinspektion for guidance and permits such as:
A. Planning to start a restaurant business, coffee shop, food stall, canteen, food truck, food carts, coffee-bike, food delivery service, night club
- restaurant businesses and night clubs
- food business selling and serving alcoholic beverages on a permanent or on special occasions only require a liquor license (Gaststättenkonzession)
- requirements for food trucks and mobile food vendors
[icon name="icon-download"]download the leaflet Anforderungen an Foodtrucks und ortsveränderliche Imbisse (PDF, 87 KB) - requirements for food stalls on markets and festivals
[icon name="icon-download"]download the leaflet Anforderungen an Lebensmittelstände auf Märkten und Festen (PDF, 138 KB) - water supply for stationary food and vending stalls
[icon name="icon-download"]download the leaflet Wasseranschluss für ortsfeste Imbiss - und Verkaufsstände (PDF, 67 KB) - outdor seating area (Freiluftgastronomie)
- legally mandated closing time (Sperrzeiten)
- food inspection (Lebensmittelüberwachung)
- technical equipment for restaurant businesses (Gaststättentechnik)
- noise pollution (Gaststättenlärm)
- no-smoking rule (Rauchverbot)
- food delivery services
[icon name="icon-download"]download the leaflet Anlieferung von Lebensmitteln im Rahmen eines Lieferservices (PDF, 76 KB) - food vending machines (Verkaufsautomaten für Lebensmittel)
- setting up gambling machines: Aufstellen von Geldspielgeräte mit Gewinnmöglichkeit
B. Home-based food businesses
- Requirements for storing, producing, processing and selling food
[icon name="icon-download"]download the leaflet Lebensmittel zu Hause lagern, herstellen, verarbeiten, in Verkehr bringen (PDF, 71 KB)
C. Food hygiene
- course to receive a health instruction certificate
[icon name="icon-download"]download the leaflet Erstbelehrung bei gewerbsmäßigem Umgang mit Lebensmitteln (PDF, 75 KB) - course to receive food hygiene training certificate
[icon name="icon-download"]download the leaflet Hygieneschulung nach § 4 LMHV (PDF, 72 KB) - record keeping and self-monitoring
[icon name="icon-download"]download the leaflet Betriebliche Eigenkontrolle (PDF, 94 KB) - mandatory food tracing and tracking
[icon name="icon-download"]download the leaflet Pflicht zur Rückverfolgbarkeit von Lebensmitteln (PDF, 62 KB) - Food inspection
[icon name="icon-download"]download the leaflet Lebensmittelkontrolle - further leaflets on hygiene requirements for food businesses are available in the section "Hygiene in Lebensmittelbetrieben"
D. Food Labeling
- protected geographical indications and protected designations of origins
[icon name="icon-download"]download the leaflet Geografische Angaben von Lebensmitteln (PDF, 111 KB) - labeling of allergens and additives in menus
[icon name="icon-download"]download the leaflet Kennzeichnung von Allergenen und Zusatzstoffen in der Speisekarte (PDF, 266 KB) - labeling of doner kebab, rotisserie and gyros
[icon name="icon-download"]download the leaflet Kennzeichnung von Döner Kebab, Drehspießen und Gyros (PDF, 70 KB)
E. Meat, poultry meat, dairy and other establishments
- EU approval for meat, poultry meat, dairy and other establishments
[icon name="icon-download"]download the leaflet Zulassung von Lebensmittelunternehmen
F. Using public ground such as roads, sidewalks, places and pedestrian zones
Are you planning to use public ground for your business such as for parking a food truck or coffee bike, for displaying goods, setting up plant containers, outdoor seating or bike racks outside of your business? Are you going to sell fruit, flowers, roasted nuts, or self-crafted artwork or newspapers from a stall or a temporary setup? This includes stalls demonstration and promoting products in the pedestrian area of the Munich Old Town. This type of land use requires a permit from your local Bezirksinspektion.
Please note that according to the City of Munich’s special regulation § 20 Abs. 6 Sondernutzungsrichtlinien mobile vendors such as snack vans, food trucks, food carts, coffee bikes and others on public ground may not park on public ground. Selling from a vendor’s tray is also not allowed.
Is your mobile vending operation going to be located on private property? Before applying for permits or licences from Bezirksinspektion verify if your preferred location is a good candidate for zoning approval. Zoning refers to municipal or local laws and regulations that govern how land may be used. Each zone allows certain activities or uses and prohibits others. The local construction authority [Lokalbaukommission] based at the Munich Department of Urban Planning enforces these zoning regulations, reviews projects and proposals for compliance, and issues certain permits. Please check with Lokalbaukommission to determine if sales and service uses are allowed at your preferred location. Confirm property owner consent, too. Entrepreneurs are strongly encouraged to obtain zoning approval before signing a lease.
Are you planing a home-based business? To find out whether your home complies to residential zoning rules allow, please contact Lokalbaukommission. Depending on your type of business, you may also need additional special permits relating to signage, noise levels or health issues.
Learn more about legal prerequisites and building regulations for commercial use of premises in Munich on our website.
G. Food supplement, cosmetics, tobacco, e-cigarettes, toys, cleaning agents, glasses, clothing, tableware and over-the-counter medicines, labeling of fur
Contact your Licenses and Consumer Services inspectors offices [Bezirksinspektion] if you have any questions on these issues. Information leaflets are available for download, too.
[icon name="icon-info"] Other useful contacts
As the owner of a food business, you have a responsibility to ensure that you do not contribute to any build-up of restaurant fats, oils, grease and starches in wastewater. Grease separators are required in businesses and facilities where the quantities of greasy dirty or rinse water produced exceed the rates normally associated with private households. Contact “Münchner Stadtentwässerung”, the municipal enterprise in the wastewater management sector, for advice and guidance.
- Information for operating grease separator systems (PDF, 132 KB)
- Information in Chinese, Turkish, Arabic available
Direct any questions on commercial waste disposal to the waste management corporation of Munich (Abfallwirtschaftsbetrieb München).
Mobile Gastronomie
The Licenses and Consumer Services inspectors offices [Bezirksinspektion] belong to the District Administration Service (Kreisverwaltungsreferat, KVR), section III "Gewerbeangelegenheiten und Verbraucherschutz" focusing on commercial and trade affairs and consumer protection.
The Licenses and Consumer Services inspectors offices [Bezirksinspektion] are based in Munich’s city districts. These 25 city districts are grouped together to five areas, each one with its own local Bezirksinspektion:
- Bezirksinspektion Mitte
districts in the city center # 1, 2, 3
address: Tal 31, phone: +49 89 233-32400, email bi-mitte.kvr@muenchen.de - Bezirksinspektion Süd
districts in the south # 6, 7, 8, 17, 18, 19, 20
address: Implerstrasse 11, phone: +49 89 233-39888, email bi-sued.kvr@muenchen.de - Bezirksinspektion West
districts in the west # 9, 21, 22, 23, 25
address: Landsberger Strasse 486, phone: +49 89 233-46550, email bi-west.kvr@muenchen.de - Bezirksinspektion Ost
districts in the east # 5, 13, 14, 15, 16
address: Trausnitzstrass 33, phone: +49 89 233-63500, email bi-ost.kvr@muenchen.de - Bezirksinspektion Nord
districts in the north # 4, 10, 11, 12, 24
address: Hanauer Strasse 56, phone: +49 89 233-38600, email bi-nord.kvr@muenchen.de
- Learn more about Munich’s city districts
- Are you not sure which Munich street address belongs to which city district? Scroll down this page until header “Ermitteln der für Sie zuständigen Stelle” and enter the street address of your future premises into the entry field.
Entrepreneurs turn to their Bezirksinspektion for guidance and permits such as:
A. Planning to start a restaurant business, coffee shop, food stall, canteen, food truck, food carts, coffee-bike, food delivery service, night club
- restaurant businesses and night clubs
- food business selling and serving alcoholic beverages on a permanent or on special occasions only require a liquor license (Gaststättenkonzession)
- requirements for food trucks and mobile food vendors
[icon name="icon-download"]download the leaflet Anforderungen an Foodtrucks und ortsveränderliche Imbisse (PDF, 87 KB) - requirements for food stalls on markets and festivals
[icon name="icon-download"]download the leaflet Anforderungen an Lebensmittelstände auf Märkten und Festen (PDF, 138 KB) - water supply for stationary food and vending stalls
[icon name="icon-download"]download the leaflet Wasseranschluss für ortsfeste Imbiss - und Verkaufsstände (PDF, 67 KB) - outdor seating area (Freiluftgastronomie)
- legally mandated closing time (Sperrzeiten)
- food inspection (Lebensmittelüberwachung)
- technical equipment for restaurant businesses (Gaststättentechnik)
- noise pollution (Gaststättenlärm)
- no-smoking rule (Rauchverbot)
- food delivery services
[icon name="icon-download"]download the leaflet Anlieferung von Lebensmitteln im Rahmen eines Lieferservices (PDF, 76 KB) - food vending machines (Verkaufsautomaten für Lebensmittel)
- setting up gambling machines: Aufstellen von Geldspielgeräte mit Gewinnmöglichkeit
B. Home-based food businesses
- Requirements for storing, producing, processing and selling food
[icon name="icon-download"]download the leaflet Lebensmittel zu Hause lagern, herstellen, verarbeiten, in Verkehr bringen (PDF, 71 KB)
C. Food hygiene
- course to receive a health instruction certificate
[icon name="icon-download"]download the leaflet Erstbelehrung bei gewerbsmäßigem Umgang mit Lebensmitteln (PDF, 75 KB) - course to receive food hygiene training certificate
[icon name="icon-download"]download the leaflet Hygieneschulung nach § 4 LMHV (PDF, 72 KB) - record keeping and self-monitoring
[icon name="icon-download"]download the leaflet Betriebliche Eigenkontrolle (PDF, 94 KB) - mandatory food tracing and tracking
[icon name="icon-download"]download the leaflet Pflicht zur Rückverfolgbarkeit von Lebensmitteln (PDF, 62 KB) - Food inspection
[icon name="icon-download"]download the leaflet Lebensmittelkontrolle - further leaflets on hygiene requirements for food businesses are available in the section "Hygiene in Lebensmittelbetrieben"
D. Food Labeling
- protected geographical indications and protected designations of origins
[icon name="icon-download"]download the leaflet Geografische Angaben von Lebensmitteln (PDF, 111 KB) - labeling of allergens and additives in menus
[icon name="icon-download"]download the leaflet Kennzeichnung von Allergenen und Zusatzstoffen in der Speisekarte (PDF, 266 KB) - labeling of doner kebab, rotisserie and gyros
[icon name="icon-download"]download the leaflet Kennzeichnung von Döner Kebab, Drehspießen und Gyros (PDF, 70 KB)
E. Meat, poultry meat, dairy and other establishments
- EU approval for meat, poultry meat, dairy and other establishments
[icon name="icon-download"]download the leaflet Zulassung von Lebensmittelunternehmen
F. Using public ground such as roads, sidewalks, places and pedestrian zones
Are you planning to use public ground for your business such as for parking a food truck or coffee bike, for displaying goods, setting up plant containers, outdoor seating or bike racks outside of your business? Are you going to sell fruit, flowers, roasted nuts, or self-crafted artwork or newspapers from a stall or a temporary setup? This includes stalls demonstration and promoting products in the pedestrian area of the Munich Old Town. This type of land use requires a permit from your local Bezirksinspektion.
Please note that according to the City of Munich’s special regulation § 20 Abs. 6 Sondernutzungsrichtlinien mobile vendors such as snack vans, food trucks, food carts, coffee bikes and others on public ground may not park on public ground. Selling from a vendor’s tray is also not allowed.
Is your mobile vending operation going to be located on private property? Before applying for permits or licences from Bezirksinspektion verify if your preferred location is a good candidate for zoning approval. Zoning refers to municipal or local laws and regulations that govern how land may be used. Each zone allows certain activities or uses and prohibits others. The local construction authority [Lokalbaukommission] based at the Munich Department of Urban Planning enforces these zoning regulations, reviews projects and proposals for compliance, and issues certain permits. Please check with Lokalbaukommission to determine if sales and service uses are allowed at your preferred location. Confirm property owner consent, too. Entrepreneurs are strongly encouraged to obtain zoning approval before signing a lease.
Are you planing a home-based business? To find out whether your home complies to residential zoning rules allow, please contact Lokalbaukommission. Depending on your type of business, you may also need additional special permits relating to signage, noise levels or health issues.
Learn more about legal prerequisites and building regulations for commercial use of premises in Munich on our website.
G. Food supplement, cosmetics, tobacco, e-cigarettes, toys, cleaning agents, glasses, clothing, tableware and over-the-counter medicines, labeling of fur
Contact your Licenses and Consumer Services inspectors offices [Bezirksinspektion] if you have any questions on these issues. Information leaflets are available for download, too.
[icon name="icon-info"] Other useful contacts
As the owner of a food business, you have a responsibility to ensure that you do not contribute to any build-up of restaurant fats, oils, grease and starches in wastewater. Grease separators are required in businesses and facilities where the quantities of greasy dirty or rinse water produced exceed the rates normally associated with private households. Contact “Münchner Stadtentwässerung”, the municipal enterprise in the wastewater management sector, for advice and guidance.
- Information for operating grease separator systems (PDF, 132 KB)
- Information in Chinese, Turkish, Arabic available
Direct any questions on commercial waste disposal to the waste management corporation of Munich (Abfallwirtschaftsbetrieb München).
Planning
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms. Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende]
- or members of the liberal professions [Freie Berufe].
Different rules apply to these two categories. It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Are you a member of the liberal professions? Register with Tax Office no later than one month after starting your self-employment.
The tax office responsible for you is determined by where you generate your income. In Munich turn to the Munich Tax Office [Finanzamt München].
Registering at the tax office is done digitally. All forms relating to tax registration are free or charge and available via ELSTER, the online portal used by the government’s financial administrative authorities. You may also use the forms provided by a commercial accounting software that is able to integrate with ELSTER. Please note, that in any case you are required to register once with ELSTER. The certificate file required for electronic authentication is created free of charge during registration. A domestic classification criterion (tax number) is essential for registration on the ELSTER portal.
Learn how to register with the tax office in two steps.
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
Registration
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
- The "Steuer-ID" or "steuerliche Identifikationsnummer" (tax identification number, IdNo) consists of 11 digits, is specific to an individual, retains life-long validity, and is issued by the Federal Central Tax Office. It is essential for registering self-employment at the tax office.
- The "Steuernummer" (tax number) consists of 10 or 11 digits, usually divided by two forward slashes. It is issued by your local tax office when registering for taxation, for example if you are an employee or starting self-employment work . It is possible to have multiple tax numbers, for example if you are employed but also have a self-employed sideline job.
- The "Umsatzsteuer-ID" (VAT identification number, abbreviated as USt-IdNr.) starts with the EU country abbreviation, DE for Germany, followed by up to twelve digits. Entrepreneurs are given this number in addition to the above-mentioned tax number for their work as a tradesperson or freelancer. It is issued by the Federal Central Tax Office. Entrepreneurs can apply for the VAT identification number via the “Fragebogen zur steuerlichen Erfassung” form (“Tax Assessment Questionnaire”). It is important for business transactions between companies in different EU countries.
Many entrepreneurs start working from home and use a part of their apartment or house for their business. You should inform your landlord about your plans. Also contact the Amt für Wohnen und Migration, the municipal Housing and Migration Office, whether you are actually allowed to use your home for business purposes or whether you need a permit to do so. If you are a home owner, you should also obtain approval for working from home in case of doubt.
You also need to consider building, fire protection, and industry-specific regulations such as requirements for practices and rooms in which some form of childcare is offered, or food hygiene regulations for anyone planning to store, process or sell food.
Before you launch your new business, you are required to register it with the Trade Office [Gewerbeamt] and the Tax Office [Finanzamt].
Step 1: Register your business with the Trade Office [Gewerbeamt]
There are different options how to submit your business registration in Munich:
1. Register your business online
You can register your business online via the München-Portal. You are able to upload additional documents if required. For the online registration process you will need to create a personal BayernID first.
2. Register your business by mail or e-mail
Complete the business registration form [Gewerbeanmeldung”] (PDF, 144 KB) and submit it to the Trade Office at the Department of Public Order [Kreisverwaltungsreferat - KVR] by mail or e-mail together with all required documents. Use our English language fill-in help to guide you through the business registration form.
3. Register in person at the Trade Office after setting up an appointment
Check the online appointment tool for available appointments and book yourself an available time slot for your business registration. If there are no time slots available we recommend to check again later to see if new time slots have been activated.
[icon name="icon-standort“]Kreisverwaltungsreferat (KVR), Hauptabteilung III, Gewerbemeldungen, Implerstraße 11, 81371 München
Which documents do I need to register my business?
In Germany, everyone is essentially free to register a business.
But: Some trades or businesses require special permits or monitoring [erlaubnispflichtige und überwachungsbedürftige Gewerbe]. Many skilled craft trades [zulassungspflichtige Gewerbe im Handwerk] require a permit or license or from the local Chamber of Skilled Crafts [Handwerkskammer - HWK]. An exception applies to those activities that either qualify as "zulassungsfreie und handwerksähnliche Tätigkeiten" or are not regarded as part of the skilled craft trade at all.
Moreover, check if you have a valid residence permit that allows you to go self-employed.
The Trade Office lists the documents required for a business registration, such as:
- Completed business registration form [Gewerbeanmeldung]
- a copy of your identity document such as an identity card [Personalausweis] or passport [Reisepass]
- if you are not a national of an EU country: valid residence permit including a permit entitling them to go self-employed
- Supplement for authorised representatives: letter of attorney, competent proof of identification of the principal and the authorized representative
- Supplement for minors: agreement of the parent or legal guardian (for sideline businesses) or permission of the guardianship court [Vormundschaftsgericht] (for main businesses)
- entities listed in the registers of companies, cooperatives and partnerships or of associations [Handelsgister, Genossenschaftsregister, Vereinsregister] are required to submit a copy of an up-to-date and complete excerpt from their register
- trades requiring a special permit [erlaubnispflichtige und überwachungsbedürftige Gewerbe]: submit a copy of the permit
- skilled craft trades requiring a license [zulassungspflichtige Gewerbe im Handwerk]: submit a copy of the license [Handwerkskarte]
After submitting your business registration form and documents, the Trade Office will issue an acknowledgement of receipt [Gewerbeschein]. Please note that the "Gewerbeschein" does not replace any legally required permits or licenses.
When do I register my business?
- You are obliged to register your self-emplyoment either before you start operating it or at the same time as starting it.
Fees
- Registration in Munich costs about EUR 50 to 60 depending on the legal structure of your business.
- Additional fees apply when permits and licenses are required.
Forms
[icon name="icon-download"] Business registration form [Gewerbeanmeldung] (PDF, 145 KB), available in German language only
[icon name="icon-download"] Fill-in help with explanations in English language
Learn more about business registration from the Munich Trade Office:
[icon name="icon-weltkugel"] www.muenchen.de
[icon name="icon-info"] Telefon: 089 233-96030
Step 2: Register your business with the Tax Office [Finanzamt]
You have to inform the tax office no later than one month after starting your self-employment.
The tax office responsible for you is determined by where you generate your income. In Munich turn to the Munich Tax Office [Finanzamt München].
Registering at the tax office is done digitally. All forms relating to tax registration are free or charge and available via ELSTER, the online portal used by the government’s financial administrative authorities. You may also use the forms provided by a commercial accounting software that is able to integrate with ELSTER. Please note, that in any case you are required to register once with ELSTER. The certificate file required for electronic authentication is created free of charge during registration. A domestic classification criterion (tax number) is essential for registration on the ELSTER portal.
Learn how to register with the tax office in two steps.
[icon name="icon-tipp“]Tip
Are you considering to start self-employed work as a member of the liberal professions? Find out first if you qualify.
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms. Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende]
- or members of the liberal professions [Freie Berufe].
Different rules apply to these two categories. It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Are you a member of the liberal professions? Register with Tax Office no later than one month after starting your self-employment.
The tax office responsible for you is determined by where you generate your income. In Munich turn to the Munich Tax Office [Finanzamt München].
Registering at the tax office is done digitally. All forms relating to tax registration are free or charge and available via ELSTER, the online portal used by the government’s financial administrative authorities. You may also use the forms provided by a commercial accounting software that is able to integrate with ELSTER. Please note, that in any case you are required to register once with ELSTER. The certificate file required for electronic authentication is created free of charge during registration. A domestic classification criterion (tax number) is essential for registration on the ELSTER portal.
Learn how to register with the tax office in two steps.
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
Residence permit
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Run & Grow
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
Self-employment
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Specific Issues
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
The Licenses and Consumer Services inspectors offices [Bezirksinspektion] belong to the District Administration Service (Kreisverwaltungsreferat, KVR), section III "Gewerbeangelegenheiten und Verbraucherschutz" focusing on commercial and trade affairs and consumer protection.
The Licenses and Consumer Services inspectors offices [Bezirksinspektion] are based in Munich’s city districts. These 25 city districts are grouped together to five areas, each one with its own local Bezirksinspektion:
- Bezirksinspektion Mitte
districts in the city center # 1, 2, 3
address: Tal 31, phone: +49 89 233-32400, email bi-mitte.kvr@muenchen.de - Bezirksinspektion Süd
districts in the south # 6, 7, 8, 17, 18, 19, 20
address: Implerstrasse 11, phone: +49 89 233-39888, email bi-sued.kvr@muenchen.de - Bezirksinspektion West
districts in the west # 9, 21, 22, 23, 25
address: Landsberger Strasse 486, phone: +49 89 233-46550, email bi-west.kvr@muenchen.de - Bezirksinspektion Ost
districts in the east # 5, 13, 14, 15, 16
address: Trausnitzstrass 33, phone: +49 89 233-63500, email bi-ost.kvr@muenchen.de - Bezirksinspektion Nord
districts in the north # 4, 10, 11, 12, 24
address: Hanauer Strasse 56, phone: +49 89 233-38600, email bi-nord.kvr@muenchen.de
- Learn more about Munich’s city districts
- Are you not sure which Munich street address belongs to which city district? Scroll down this page until header “Ermitteln der für Sie zuständigen Stelle” and enter the street address of your future premises into the entry field.
Entrepreneurs turn to their Bezirksinspektion for guidance and permits such as:
A. Planning to start a restaurant business, coffee shop, food stall, canteen, food truck, food carts, coffee-bike, food delivery service, night club
- restaurant businesses and night clubs
- food business selling and serving alcoholic beverages on a permanent or on special occasions only require a liquor license (Gaststättenkonzession)
- requirements for food trucks and mobile food vendors
[icon name="icon-download"]download the leaflet Anforderungen an Foodtrucks und ortsveränderliche Imbisse (PDF, 87 KB) - requirements for food stalls on markets and festivals
[icon name="icon-download"]download the leaflet Anforderungen an Lebensmittelstände auf Märkten und Festen (PDF, 138 KB) - water supply for stationary food and vending stalls
[icon name="icon-download"]download the leaflet Wasseranschluss für ortsfeste Imbiss - und Verkaufsstände (PDF, 67 KB) - outdor seating area (Freiluftgastronomie)
- legally mandated closing time (Sperrzeiten)
- food inspection (Lebensmittelüberwachung)
- technical equipment for restaurant businesses (Gaststättentechnik)
- noise pollution (Gaststättenlärm)
- no-smoking rule (Rauchverbot)
- food delivery services
[icon name="icon-download"]download the leaflet Anlieferung von Lebensmitteln im Rahmen eines Lieferservices (PDF, 76 KB) - food vending machines (Verkaufsautomaten für Lebensmittel)
- setting up gambling machines: Aufstellen von Geldspielgeräte mit Gewinnmöglichkeit
B. Home-based food businesses
- Requirements for storing, producing, processing and selling food
[icon name="icon-download"]download the leaflet Lebensmittel zu Hause lagern, herstellen, verarbeiten, in Verkehr bringen (PDF, 71 KB)
C. Food hygiene
- course to receive a health instruction certificate
[icon name="icon-download"]download the leaflet Erstbelehrung bei gewerbsmäßigem Umgang mit Lebensmitteln (PDF, 75 KB) - course to receive food hygiene training certificate
[icon name="icon-download"]download the leaflet Hygieneschulung nach § 4 LMHV (PDF, 72 KB) - record keeping and self-monitoring
[icon name="icon-download"]download the leaflet Betriebliche Eigenkontrolle (PDF, 94 KB) - mandatory food tracing and tracking
[icon name="icon-download"]download the leaflet Pflicht zur Rückverfolgbarkeit von Lebensmitteln (PDF, 62 KB) - Food inspection
[icon name="icon-download"]download the leaflet Lebensmittelkontrolle - further leaflets on hygiene requirements for food businesses are available in the section "Hygiene in Lebensmittelbetrieben"
D. Food Labeling
- protected geographical indications and protected designations of origins
[icon name="icon-download"]download the leaflet Geografische Angaben von Lebensmitteln (PDF, 111 KB) - labeling of allergens and additives in menus
[icon name="icon-download"]download the leaflet Kennzeichnung von Allergenen und Zusatzstoffen in der Speisekarte (PDF, 266 KB) - labeling of doner kebab, rotisserie and gyros
[icon name="icon-download"]download the leaflet Kennzeichnung von Döner Kebab, Drehspießen und Gyros (PDF, 70 KB)
E. Meat, poultry meat, dairy and other establishments
- EU approval for meat, poultry meat, dairy and other establishments
[icon name="icon-download"]download the leaflet Zulassung von Lebensmittelunternehmen
F. Using public ground such as roads, sidewalks, places and pedestrian zones
Are you planning to use public ground for your business such as for parking a food truck or coffee bike, for displaying goods, setting up plant containers, outdoor seating or bike racks outside of your business? Are you going to sell fruit, flowers, roasted nuts, or self-crafted artwork or newspapers from a stall or a temporary setup? This includes stalls demonstration and promoting products in the pedestrian area of the Munich Old Town. This type of land use requires a permit from your local Bezirksinspektion.
Please note that according to the City of Munich’s special regulation § 20 Abs. 6 Sondernutzungsrichtlinien mobile vendors such as snack vans, food trucks, food carts, coffee bikes and others on public ground may not park on public ground. Selling from a vendor’s tray is also not allowed.
Is your mobile vending operation going to be located on private property? Before applying for permits or licences from Bezirksinspektion verify if your preferred location is a good candidate for zoning approval. Zoning refers to municipal or local laws and regulations that govern how land may be used. Each zone allows certain activities or uses and prohibits others. The local construction authority [Lokalbaukommission] based at the Munich Department of Urban Planning enforces these zoning regulations, reviews projects and proposals for compliance, and issues certain permits. Please check with Lokalbaukommission to determine if sales and service uses are allowed at your preferred location. Confirm property owner consent, too. Entrepreneurs are strongly encouraged to obtain zoning approval before signing a lease.
Are you planing a home-based business? To find out whether your home complies to residential zoning rules allow, please contact Lokalbaukommission. Depending on your type of business, you may also need additional special permits relating to signage, noise levels or health issues.
Learn more about legal prerequisites and building regulations for commercial use of premises in Munich on our website.
G. Food supplement, cosmetics, tobacco, e-cigarettes, toys, cleaning agents, glasses, clothing, tableware and over-the-counter medicines, labeling of fur
Contact your Licenses and Consumer Services inspectors offices [Bezirksinspektion] if you have any questions on these issues. Information leaflets are available for download, too.
[icon name="icon-info"] Other useful contacts
As the owner of a food business, you have a responsibility to ensure that you do not contribute to any build-up of restaurant fats, oils, grease and starches in wastewater. Grease separators are required in businesses and facilities where the quantities of greasy dirty or rinse water produced exceed the rates normally associated with private households. Contact “Münchner Stadtentwässerung”, the municipal enterprise in the wastewater management sector, for advice and guidance.
- Information for operating grease separator systems (PDF, 132 KB)
- Information in Chinese, Turkish, Arabic available
Direct any questions on commercial waste disposal to the waste management corporation of Munich (Abfallwirtschaftsbetrieb München).
- Do you have a start-up and are you planning to settle in Munich?
- Do you live abroad and are planning to open a business in Munich?
Finding the right contact person
Digital information service
The Point of Single Contact (PSC) can support foreign companies planning to set up a branch office in Munich by providing the relevant basic information such as necessary procedures and formalities required for taking up and performing your planned services, contact details of the competent authorities as well as supportive associations and institutions. Visit the PSC website
Telephone +49 89 233-22080 | E-Mail: psc@muenchen.de
CCI - Chamber of Commerce and Industry for Munich and Upper Bavaria (IHK für München und Oberbayern)
- Information on company law:
Ms Petra Busse | Telephone +49 89 5116 1313 | E-Mail: Busse@muenchen.ihk.de
Ms Lidya Pfeffer | Telephone +49 89 5116 1427 | E-Mail: Pfeffer@muenchen.ihk.de - Informationen on foreigners law:
Mr. Steffen Pollmer | Telephone +49 89 5116 1204 | E-Mail: Pollmer@muenchen.ihk.de - Information on employment law:
Ms Franziska Edlin | Telephone +49 89 5116 1490 | E-Mail: Edlin@muenchen.ihk.de
Invest in Bavaria - the Business Promotion Agency of the State of Bavaria
Invest in Bavaria supports companies from Germany and abroad and from a wide range of sectors. From location search to getting access to relevant partners and networks for your business. Their cross cultural teams provide you with all the important information, valuable contacts and customized support for your expansion project. The “Ois Easy” – a programme for start-ups from abroad is specifically designed for start-ups from abroad who want to open a new branch or a new office in Germany and establish themselves on the German market in the long term. Visit the website and find your contact person here.
Germany Trade and Invest - Investment Guide to Germany
Germany Trade & Invest (GTAI) is the economic development agency of the Federal Republic of Germany. With more than 50 offices in Germany and abroad, and its network of partners throughout the world, GTAI supports German companies setting up in foreign markets, promotes Germany as a business location and assists foreign companies setting up in Germany. For initial information on entry regulations, company set up, corporation taxation, employees and social security and incentive programs please see the GTAI "Investment Guide to Germany".
Need help to find a tax adviser or lawyer?
We have listed several options to help you with your search.
Do you you own a valid residence permit for the purpose of self-employed activity in Germany?
More information on the residence permit
Starting up
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
- The "Steuer-ID" or "steuerliche Identifikationsnummer" (tax identification number, IdNo) consists of 11 digits, is specific to an individual, retains life-long validity, and is issued by the Federal Central Tax Office. It is essential for registering self-employment at the tax office.
- The "Steuernummer" (tax number) consists of 10 or 11 digits, usually divided by two forward slashes. It is issued by your local tax office when registering for taxation, for example if you are an employee or starting self-employment work . It is possible to have multiple tax numbers, for example if you are employed but also have a self-employed sideline job.
- The "Umsatzsteuer-ID" (VAT identification number, abbreviated as USt-IdNr.) starts with the EU country abbreviation, DE for Germany, followed by up to twelve digits. Entrepreneurs are given this number in addition to the above-mentioned tax number for their work as a tradesperson or freelancer. It is issued by the Federal Central Tax Office. Entrepreneurs can apply for the VAT identification number via the “Fragebogen zur steuerlichen Erfassung” form (“Tax Assessment Questionnaire”). It is important for business transactions between companies in different EU countries.
Many entrepreneurs start working from home and use a part of their apartment or house for their business. You should inform your landlord about your plans. Also contact the Amt für Wohnen und Migration, the municipal Housing and Migration Office, whether you are actually allowed to use your home for business purposes or whether you need a permit to do so. If you are a home owner, you should also obtain approval for working from home in case of doubt.
You also need to consider building, fire protection, and industry-specific regulations such as requirements for practices and rooms in which some form of childcare is offered, or food hygiene regulations for anyone planning to store, process or sell food.
Before you launch your new business, you are required to register it with the Trade Office [Gewerbeamt] and the Tax Office [Finanzamt].
Step 1: Register your business with the Trade Office [Gewerbeamt]
There are different options how to submit your business registration in Munich:
1. Register your business online
You can register your business online via the München-Portal. You are able to upload additional documents if required. For the online registration process you will need to create a personal BayernID first.
2. Register your business by mail or e-mail
Complete the business registration form [Gewerbeanmeldung”] (PDF, 144 KB) and submit it to the Trade Office at the Department of Public Order [Kreisverwaltungsreferat - KVR] by mail or e-mail together with all required documents. Use our English language fill-in help to guide you through the business registration form.
3. Register in person at the Trade Office after setting up an appointment
Check the online appointment tool for available appointments and book yourself an available time slot for your business registration. If there are no time slots available we recommend to check again later to see if new time slots have been activated.
[icon name="icon-standort“]Kreisverwaltungsreferat (KVR), Hauptabteilung III, Gewerbemeldungen, Implerstraße 11, 81371 München
Which documents do I need to register my business?
In Germany, everyone is essentially free to register a business.
But: Some trades or businesses require special permits or monitoring [erlaubnispflichtige und überwachungsbedürftige Gewerbe]. Many skilled craft trades [zulassungspflichtige Gewerbe im Handwerk] require a permit or license or from the local Chamber of Skilled Crafts [Handwerkskammer - HWK]. An exception applies to those activities that either qualify as "zulassungsfreie und handwerksähnliche Tätigkeiten" or are not regarded as part of the skilled craft trade at all.
Moreover, check if you have a valid residence permit that allows you to go self-employed.
The Trade Office lists the documents required for a business registration, such as:
- Completed business registration form [Gewerbeanmeldung]
- a copy of your identity document such as an identity card [Personalausweis] or passport [Reisepass]
- if you are not a national of an EU country: valid residence permit including a permit entitling them to go self-employed
- Supplement for authorised representatives: letter of attorney, competent proof of identification of the principal and the authorized representative
- Supplement for minors: agreement of the parent or legal guardian (for sideline businesses) or permission of the guardianship court [Vormundschaftsgericht] (for main businesses)
- entities listed in the registers of companies, cooperatives and partnerships or of associations [Handelsgister, Genossenschaftsregister, Vereinsregister] are required to submit a copy of an up-to-date and complete excerpt from their register
- trades requiring a special permit [erlaubnispflichtige und überwachungsbedürftige Gewerbe]: submit a copy of the permit
- skilled craft trades requiring a license [zulassungspflichtige Gewerbe im Handwerk]: submit a copy of the license [Handwerkskarte]
After submitting your business registration form and documents, the Trade Office will issue an acknowledgement of receipt [Gewerbeschein]. Please note that the "Gewerbeschein" does not replace any legally required permits or licenses.
When do I register my business?
- You are obliged to register your self-emplyoment either before you start operating it or at the same time as starting it.
Fees
- Registration in Munich costs about EUR 50 to 60 depending on the legal structure of your business.
- Additional fees apply when permits and licenses are required.
Forms
[icon name="icon-download"] Business registration form [Gewerbeanmeldung] (PDF, 145 KB), available in German language only
[icon name="icon-download"] Fill-in help with explanations in English language
Learn more about business registration from the Munich Trade Office:
[icon name="icon-weltkugel"] www.muenchen.de
[icon name="icon-info"] Telefon: 089 233-96030
Step 2: Register your business with the Tax Office [Finanzamt]
You have to inform the tax office no later than one month after starting your self-employment.
The tax office responsible for you is determined by where you generate your income. In Munich turn to the Munich Tax Office [Finanzamt München].
Registering at the tax office is done digitally. All forms relating to tax registration are free or charge and available via ELSTER, the online portal used by the government’s financial administrative authorities. You may also use the forms provided by a commercial accounting software that is able to integrate with ELSTER. Please note, that in any case you are required to register once with ELSTER. The certificate file required for electronic authentication is created free of charge during registration. A domestic classification criterion (tax number) is essential for registration on the ELSTER portal.
Learn how to register with the tax office in two steps.
[icon name="icon-tipp“]Tip
Are you considering to start self-employed work as a member of the liberal professions? Find out first if you qualify.
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms. Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende]
- or members of the liberal professions [Freie Berufe].
Different rules apply to these two categories. It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
Are you a member of the liberal professions? Register with Tax Office no later than one month after starting your self-employment.
The tax office responsible for you is determined by where you generate your income. In Munich turn to the Munich Tax Office [Finanzamt München].
Registering at the tax office is done digitally. All forms relating to tax registration are free or charge and available via ELSTER, the online portal used by the government’s financial administrative authorities. You may also use the forms provided by a commercial accounting software that is able to integrate with ELSTER. Please note, that in any case you are required to register once with ELSTER. The certificate file required for electronic authentication is created free of charge during registration. A domestic classification criterion (tax number) is essential for registration on the ELSTER portal.
Learn how to register with the tax office in two steps.
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
Taxes and Accounting
The terms “Freiberufler“, “freelancer” and “self-employed” are often confused and used as synonyms.
Please note: Self-employed people in Germany are
- either business people [Gewerbetreibende] with an activity that is classified as a trade or a business [Gewerbe]
- or members of the liberal professions [Freiberufler] with an activity that is classified as a liberal profession [Freier Beruf]
Different rules apply to these two categories.
It is very important that you distinguish between these two types of new businesses and find out which one is right for you. Read on here
- The "Steuer-ID" or "steuerliche Identifikationsnummer" (tax identification number, IdNo) consists of 11 digits, is specific to an individual, retains life-long validity, and is issued by the Federal Central Tax Office. It is essential for registering self-employment at the tax office.
- The "Steuernummer" (tax number) consists of 10 or 11 digits, usually divided by two forward slashes. It is issued by your local tax office when registering for taxation, for example if you are an employee or starting self-employment work . It is possible to have multiple tax numbers, for example if you are employed but also have a self-employed sideline job.
- The "Umsatzsteuer-ID" (VAT identification number, abbreviated as USt-IdNr.) starts with the EU country abbreviation, DE for Germany, followed by up to twelve digits. Entrepreneurs are given this number in addition to the above-mentioned tax number for their work as a tradesperson or freelancer. It is issued by the Federal Central Tax Office. Entrepreneurs can apply for the VAT identification number via the “Fragebogen zur steuerlichen Erfassung” form (“Tax Assessment Questionnaire”). It is important for business transactions between companies in different EU countries.
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!
Useful contacts
Please understand that for legal reasons Munich's Business Startup Office is not allowed to provide individual tax or legal advice or help with insurances. We may not recommend or refer you to a particular professional or business.
We have listed several options to help you with your search.
Expanding your contacts by attending workshops, seminars and other events for new businesses can open doors to recommendations. Check out our events section!