| No, it's not. Well, if you are doing software related stuff. (Almost any other occupation is highly regulated in Germany (be it electrician, painting service or tax consultant, you need specific degrees to be allowed to open a specific business)). To do (software) business those are relevant options (there are more, but those are more exotic or for larger businesses or startups): a) "Freiberuf" (often translated as freelance, but it is actually something different). This is originally intended for architects and similar professions. It is hard to get, and even harder if you don't have some kind of engineering degree. b) "Gewerbe". You just need to register, pay a few minor fees, and you can do business. However, you are personally liable for the business you do (so get proper insurances). c) GmbH or UG. An LLC. This _used to be_ expensive (GmbH requires at least 12.5k of base capital to be put into the company). This establishes an own legal entity and the liability is restricted to the money you put into it. "UG" is a "new" (>10y old now!) version of a GmbH which only requires 1 Euro to be put into the company (should be more like 2k) ... Costs a) and b) are essentially "free". You don't necessarily need a tax consultant and all the filings are not that hard anymore (all online AFAIK, though I do let my tax consultant do that). a) is a little better because the taxes are setup a little different. c) Setting up a UG is not _expensive_, but not exactly free either :-) Plan ~1k for setup, and then ~1.5-2k yearly for letting the tax consultant do the necessary paperwork. It's very easy too, you just setup the company at a notary, and they will essentially do everything for you. Notably there are also lots of funding and startup programs in Germany, many of which are actually quite good. Probably the most important thing is to find a reasonable tax consultant. It's not rocket science, but it's worth the money. Disclaimer: I have a) for ~15 years, and I've setup two c)'s and an AG (a stock based company). |