℄ Real Estates
  • Lukinski
  • Sell property
    • Property: Steps
    • Apartment
    • House
    • Apartment house
    • Plot
    • Special real estate
      • Agricultural land
      • Forest plot
      • Shopping center
      • Commercial property
      • Hotel
      • Apartment building / apartment house
      • Parking garage
      • Underground car park
    • Preparation
      • Documents
      • Old house
      • Sale: 4 alternatives
      • Financial planning
      • Private or broker?
      • Real estate agent
      • Broker commission
      • Credit check
      • 15 Error: Checklist
    • Taxes
    • Heritage
      • Inherited house
      • Inheritance: What to consider?
    • Offer
      • Purchase
      • Apartment
      • House
      • Plot
  • Partial sale
    • Property
    • Apartment
    • House
    • Plot
    • Provider
    • Partial purchase private
  • Rate
    • Property: Steps
    • Apartment
    • House
    • Apartment house
    • Plot
    • Checklist
      • Commercial examination
      • Technical test
      • Age of the property
      • Defects by year of manufacture
      • Value appraisal
      • Determine offer price
    • Let evaluate
  • Buy
    • Property: Steps
    • First property
    • Calculate purchase price
    • Apartment
    • House
    • Prefabricated house
    • Apartment house
    • Service charges
    • Purchase contract
  • Capital investment
    • Real estate as an investment
    • Classic or exotic?
    • Rental yield
    • Purchase price factor
    • A, B, C location property
    • Macro to micro location
    • Investment or return?
    • Existing or new construction?
  • Finance
    • Real estate financing
    • Credit types
      • Annuity loan
      • Follow-up financing
      • Foreign financing
      • Building savings
      • Construction financing
      • KfW loan
      • Real estate loan
      • Interim financing
    • Check creditworthiness
    • Self-disclosure
    • Determine purchase price
    • Finance capital investment
    • 9 Construction Money Tips
  • Taxes
    • Real Estate & Taxes
    • Buy
      • Purchase taxes
      • Real estate transfer tax
    • Property
      • Property tax
      • Inheritance tax
      • Allowances
    • Renting
      • Value added tax (VAT)
      • Income tax (ESt)
      • Corporate income tax (KSt)
      • Capital gains tax (KapESt)
      • Trade tax (GewSt)
    • Sale
      • Taxes on sale
      • Speculation tax
  • Germany
    • Property in Germany
    • Lukinski Rating
      • Capital investment Atlas
      • A-Rating
      • B-Rating
      • C-Rating
      • D-Rating
      • Cities < 100,000
      • Cities < 500,000
      • Cities > 500.00
    • Research
    • Cities
      • Berlin
      • Düsseldorf
      • Frankfurt
      • Hamburg
      • Cologne
    • Taxes in Germany
    • Balearic Islands
      • Buy in Spain
      • Buy and rent
      • Villa in Marbella
      • Villa in Mallorca
      • Villa in Ibiza
  • Market
    • Villas
    • Off Market Real Estate
    • Bel Air, plot
    • Berlin, city villa
    • Monaco, apartment house
    • Hamburg, apartment building
  • Advisor
    • Topics
      • Building
      • Heritage
      • Funding
      • Insolvency
      • Investment
      • Buy
    • Real estate types
      • Apartment types
      • House types
    • Encyclopedia
    • Calculator
      • Offer comparison calculator
      • Rent calculator
      • Budget calculator
      • Repayment calculator
      • Interest calculator
      • Incidental purchase cost calculator
      • Budget calculator
    • Bequeath correctly
      • Inherit property
      • Good will?
      • Inherit debts
      • Sell in old age?
    • Inherit correctly
      • Real estate heritage
      • Heirs without a will
      • Community of heirs
      • Legal succession
      • Compulsory part
      • Dispute
      • Dissolve community of heirs
      • Partition auction
      • Sell inherited house
    • Divorce: preparation
      • Grounds for divorce
      • Procedure of divorce
      • Divorce law
      • Hardship divorce
      • Children
      • Maintenance
      • Separation year
      • Follow-up agreement
    • Divorce: Property
      • Divorce & House: Overview
      • Divorce & House: What to do?
      • Hold house
      • Manage despite divorce
      • Selling on divorce
      • Selling after divorce
  • News
    • Blog
    • News
      • Inflation &, interest rate rise
      • Property Tax Reform
      • Microapartments
      • Capital investment nursing real estate
    • Real Estate
    • Finance
  • Contact
    • Contact
    • Rating
    • Speaker agency
  • Search
  • Menu Menu

Registered Businessman / Registered Businesswoman (e. K.) – Foundation, Financing, Liability & Co.

in Agentur, Finances, News

Eingetragener Kaufmann (e. Kfm.) / Eingetragene Kauffrau (e. Kfr.) / Registered merchants (e. K.) – The registered merchants embody a German legal form variant, which is based on the corporate legal form of the sole proprietorship (EU). This means that it is a company that is founded and managed by a single person and is also obliged to be entered in the commercial register – hence the name. Learn everything important about it here! In addition, you will find all German company types and legal forms, as well as tips for founding a company, including the special case of real estate GmbH, family foundation & Co.

Overview hide
Registered traders (e. K.) – foundation, financing, liability & Co.
Foundation & Company Name
Financing & profit distribution
Liability, accounting & taxes for registered traders
Registered trader (e. K.) – For whom is it worthwhile?
Alternatives to the e.K.: Legal forms in Germany

Registered traders (e. K.) – foundation, financing, liability & Co.

With regard to the legal form of sole proprietorships, a distinction is made between freelancers, small traders and registered merchants, with the latter being the only legal form variant that must be registered in the commercial register. However, the obligation to register only applies to merchants who are actively engaged in commercial trading – the so-called “gewerbetreibende Kaufleute”. They are also referred to as “actual merchants” and are generally assessed according to the German Commercial Code (HGB).

If you are a sole trader and own a business but do not trade in it, you are considered an “optional trader” and have the choice of whether or not to have your business registered in the commercial register. If you decide not to register, you are subject to the German Civil Code (BGB) as normal. Typical “Kannkaufleute” are, for example, small traders and freelancers.

You can find out more about the individual legal forms here:

  • Sole proprietorship (EU)

Foundation & Company Name

In comparison to the other two legal forms, the strictest requirements apply to the establishment of a company for commercial traders: In addition to applying for a tax identification number (tax ID) at your tax office and registering your company at the trade office, you are also required to have an entry made in the commercial register by a notary. At a cost of around 200 to 300 euros, you can thus secure the title of actual businessman or businesswoman. Only after completing this public registration do you have your own company in the legal sense.

You are free to choose the type of company name in many respects, but it must provide information about your commercial status and also be distinguishable from the companies of other traders. You can form a personal company, which describes you as the owner in more detail, or a material company, which reveals more about your business purpose and the associated services, or even a fancy company… It is obligatory that you add the gender-neutral suffix “e. K.” – or alternatively “e. Kfr.” for registered businesswomen or “e. Kfm.” for registered businessmen – to the contingent liabilities of your sole proprietorship. In addition, you can consider registering your company and/or your business name as a trademark to protect your name or your company.

Financing & profit distribution

No minimum capital is required to set up a business as a registered trader. Of course, it is still advisable to have some reserves and to draw up a financing plan in order to be financially prepared in case of unpleasant surprises. In addition, you will incur some costs for the start-up alone, before you have even begun to make a profit with your company. The positive aspect: Your profits are 100 percent yours and you don’t have to share them with anyone!

Liability, accounting & taxes for registered traders

As a sole trader, you have unlimited liability, i.e. with your business assets as well as with your personal assets. By registering, you are obliged to keep accounts and regularly prepare balance sheets and inventories for your business. However, you are exempt from the obligation to publish your business figures and books. Unless you achieve an annual turnover of more than 130 million euros…

A sole trader is always a natural person at the same time. Consequently, registered traders are, of course, first and foremost subject to income tax. In addition, according to tax law, further levies are provided for turnover tax and trade tax.

  • Income tax (ESt)
  • Value added tax (VAT)
  • Trade tax (GewSt)

Registered trader (e. K.) – For whom is it worthwhile?

Do you love the idea of being your own boss and not having to coordinate decisions with other shareholders or managing directors? Then the legal form of a trader could be just right for you! Uncomplicated formation process, zero minimum capital required and no partners, co-founders or shareholder teams to nag you or interfere…. You take the risk and you reap the rewards – 100%.

Why should you register as a merchant? The legal form of a registered businessman (e. Kfm.) or registered businesswoman (e. Kfr.) is worthwhile for those who are prepared to take manageable risks in order to start their own business quickly and easily. You do not need enormous financial reserves and also pay relatively little tax on your profits. A sole proprietorship is therefore ideally suited for young entrepreneurs who not only dream of self-realization, but also want to take their lives into their own hands.

Alternatives to the e.K.: Legal forms in Germany

Legal forms – What types of company are there? If you want to start your first company, then choosing the ideal legal form is one of the first steps in the process of setting up a company. Whether it’s a special real estate company or a start-up, I’ve summarized all the types of companies in Germany for you here.

  • Legal forms: List

Company types in detail:

  • Sole proprietorship
  • Civil law partnership (GbR)
  • General partnership (OHG)
  • Limited partnership (KG)
  • Entrepreneurial company (UG)
  • GmbH: Limited liability company
  • Real estate GmbH / Asset management GmbH
  • Stock corporation (AG)
  • Real estate stock corporation (REIT-AG)
  • Societas Europaea (SE)
  • Foundation / Family Foundation
Tags: Accounting, Actual merchant, Actual merchants, Adhere, Arable farming, Availability, Business assets, Businesswoman, Call money account, Civil Code, Commerce, Commercial Code, Commercial Register, Commercial trade, Control type, Disclosure obligation, Divorce proceedings, Financing plan, Foundation, Heating oil, Inventory, Liberation, Merchants, Minimum capital, Money Alley, Natural person, Notarial certification, Personal liability, Private assets, Profit, Profit distribution, Publicity obligation, Reasons, Registered merchant, Rent deposit, Reserves, Share capital, Shareholder, Sole trader, Special right of termination, Start-up capital, Stove, Tax ID, Trade Office, Trade tax, Traders, ualification, Unlimited liability, Variant, VAT
Share this entry
  • Share on Facebook
  • Share on Twitter
  • Share on WhatsApp
  • Share on Pinterest
  • Share on LinkedIn
  • Share on Tumblr
  • Share on Vk
  • Share on Reddit
  • Share by Mail
https://lukinski.com/wp-content/uploads/2018/08/zwischenfinanzierung-immobilie-mietkauf-vermieten-einziehen-mann-unterschrift-vertrag-bank-blaues-hemd.jpg 854 1280 Laura /wp-content/uploads/2020/12/realtor-real-estates-logo-makler-immobilien-lukinski-luxury-luxus.png Laura2021-03-10 11:19:312022-03-01 10:12:54Registered Businessman / Registered Businesswoman (e. K.) – Foundation, Financing, Liability & Co.
You might also like
The best portals for apartments & house: Private sale
Sell property Bergisch-Gladbach: house, apartment & land
Handover of the property: handover of keys and handover protocol
Allowances and inheritance tax: facts and tips
Living in Munich: Buying property in Nymphenburg, Schwabing, Grünwald, Starnberger See & Co. – Viewing, tips and square metre prices
Become a vocational trainer: AEVO questions 2 – prepare training (for real estate agents, craft & Co.)
Sell real estate in North (Stuttgart): Independent and direct for house & apartment
Real estate financing documents: exposé, floor plan, lease agreement & Co. – checklist

Sell?

We buy real estate directly & throughout Germany! Stress-free and sell directly, without brokers, commission, with free valuation.

✆ Contact

Sell your:

  • Real Estate
  • Apartment
  • House
  • Apartments
  • Property

News

  • Deal Trader for real estate: Broker house, apartment & Co. as a tipster + earn commission

    Deal Trader for real estate: Broker house, apartment & Co. as a tipster + earn commission

  • Buy land in Bel Air: Exclusive, undeveloped, 1,500 m² / 16,100 sqft, south-facing slope – Off Market

    Buy land in Bel Air: Exclusive, undeveloped, 1,500 m² / 16,100 sqft, south-facing slope – Off Market

  • Now in USA! House + apartment as an investment in Germany – cities, taxes, tips

    Now in USA! House + apartment as an investment in Germany – cities, taxes, tips

  • Inflation high, interest rates rising: Real estate loan & follow-up financing tips

    Inflation high, interest rates rising: Real estate loan & follow-up financing tips

  • Property tax reform Germany 2025: What do landowners need to know?

    Property tax reform Germany 2025: What do landowners need to know?

Valuation & Sell

Valuation, sale, this is how you reach us.

➧ Contact

Real Esates

Sell property – apartment, house or apartment building. Learn the process, tips and everything about taxes here, free for sellers. More: Sell property.

Buying Real Estate – Learn how to buy your first property and much more. Acquisition, return on investment, financing, renting. More: Buying your first property.

Contact – valuation and sale, we are here for you. Call or write to me:

  • Contact

Sell

Sell land

Sell property

Sell old property

1-/2-room apartment for sale

Sell apartment

Sell house

Sell apartment house

Rent house / apartment house for sale

Sale: All types of real estate

Special real estate

Sell villa

Sell commercial property

Sell hotel

Sell parking garage

Sell underground parking

Sell pitch

Sell agricultural land / field

Sell forest

Sell water source

Popular articles

How important is a real estate appraisal?

Valuing a house: Worth 2022?

Selling house: explained step by step

Rate apartment: Determine free of charge

Selling an apartment: This is what matters!

How to make a land valuation?

Selling land: This is 2022 important

Determine real estate value: Free

Market value of real estate: 2022

How to sell an entire rental house?

Sell

Rating

Off Market

Contact

News

© ℄ Lukinski | Imprint | A trademark of CXMXO. All rights reserved.
Scroll to top
  • →
  • Email
  • WhatsApp