Subsidiary in Germany

The principle of freedom of establishment within the EU allows citizens and companies of EU member states to establish a subsidiary in Germany and to take up and pursue self-employment.

Below, you will find the requirements for establishing a subsidiary in Germany. Please select the category that best suits you and in which you would like to start a service.

• Handicrafts
• Trade/other commercial activity

• Independent professions:

  • Tax consultant
  • Chartered accountant
  • Architect and engineer

In any case, the laws on mandatory working conditions for employed persons in Germany (information from customs) and the provisions of VAT law (information from the Federal Ministry of Finance) must be observed. The following laws are particularly relevant:

• Employee Posting Act (AEntG)
• Employee Leasing Act (AÜG)
• Working Time Act (ArbZG)
• AEntGMeldstellV
• AÜGMeldstellV
• Minimum Wage Act (MiLoG)
• Minimum Wage Documentation Requirements Ordinance (MiLoDokV)
• Minimum Wage Reporting Ordinance (MiLoMeldV)
• Minimum Wage Reporting Office Ordinance (MiLoGMeldStellV)
• VAT Directive 2006/112/EG