What is it and when to act?
If your activity is a Gewerbe, your first step is the Gewerbeanmeldung at the local Gewerbeamt (part of the Ordnungsamt or Bürgeramt). Without it, commercial activity is not permitted. After registration the Gewerbeamt notifies the Finanzamt automatically.
What to bring
- Personalausweis or passport
- Meldebescheinigung (proof of registered address)
- Non-EU citizens: residence permit with work authorisation
- Completed Gewerbeanmeldeformular (often downloadable from the website in advance)
I applied online via berlin.de — done in 20 minutes. The Gewerbeschein arrived by post 3 days later. No travel required if your city offers online registration.
Don't forget: after the Gewerbeschein, the Finanzamt sends a questionnaire. I had 4 weeks to respond — don't delay, otherwise taxes will be assessed at the maximum rate.