What is a Kleinunternehmer?

A small business (Kleinunternehmer) is a business that follows 2 conditions:

  • last year’s revenue was under 22,000
  • and this year’s expected revenue is less than 50,000

If you are a Kleinunternehmer, you can:

  • Choose not to charge VAT. This makes accounting easier, but it’s not always a good idea.
  • Choose not to be listed in the trade register (Handelsregister).

More information ➞