What is a Kleinunternehmer?

A small business (Kleinunternehmer) is a Freiberufler or Gewerbe with a revenue of less than 17 500€ in the first year, and a revenue of less than 50 000€ in the following years1,2. Note that this is revenue, not profit. The law that defines small businesses is called the Kleinunternehmerregelung.

The main benefit of being a Kleinunternehmer is that you don't need to charge VAT to your customers1.

For more details, see this guide.