Rules for Trading in Germany
Whether it’s a fitness group, a beauty treatment or hairdresser, the selling of homemade or imported goods, whatever the business, it needs to be registered appropriately. The regulations apply to all serving members of the British Forces, Civilian Components and Dependants who intend to trade. The regulations apply regardless of whether or not trading is taking place from a Married Quarter’s address. These regulations must be adhered to, otherwise you could be breaking the law and could face substantial fines.
Advice on Legal, Taxation and Insurance Matters
Personnel are advised to consult a local tax advisor (Steuerberater) on the implications of their activities and the legal obligations arising from them.
All businesses are required to register with the German Trade Office (Gewerbeamt) and the German Tax Office (Finanzamt).
Business owners are also advised to arrange insurance cover in respect of any damage which they might cause to customers/clients or to MOD through their business activities. They are also liable for income tax on all profit made from the business.
Personnel must NOT...
- Start trading until they have a trading registration number from C&I
- Obtain any tax free goods or services for their business
- Use a VLO registered vehicle for their business
- Use BFPO postal services for their business: only the German postal system may be used
Please contact your NSE for further advice.