Following amendment of the Hospitality Act, no licence is required for the provision of accommodation unless alcohol is served to "non-residents"
Responsible body: District Office - Consumer Protection Agency OR The Point of Single Contact in Hamburg

In order to conduct checks in the area of corporate accounting, especially auditing accounts and balance sheets, an individual must be recognised or authorised as a certified accountant in accordance with §§ 128ff. of the law governing professional code of accounting (Public Accountant Act).

Entering ongoing business transactions, ongoing payroll accounting and the preparation of payroll tax returns is, in accordance with § 6 no. 4 of the Tax Advisory Act (StBerG) exempt from the prohibition of unauthorised assistance in tax affairs (see also tax adviser) provided these activities are carried out responsibly by individuals who, having passed final examinations in a commercial subject (or equivalent professional training) have then spent a minimum of 3 years in accounting working at least 16 hours per week. The fiscal authorities may prohibit activity in the case of malpractice in accordance with § 7 nr. 2 of the Tax Consultancy Act (StBerG).
Carrying out mechanical work processes when managing books and record which are of significance to the tax assessment, with the exception of assigning receipts and issuing accounting statements, does not require a licence (§ 6 nr. 3 of the Tax Consultancy Act (StBerG))

A licence is required under § 11 of the Animal Protection Act in order to breed and keep pets, trade in vertebrates, maintain an equestrian riding and driving business as well as show animals
Responsible body: Agency for Science and Health, Veterinary Meat Centre

The commercial auction of external moveable property, external land and external rights requires a licence in accordance with § 34 b of the German Industrial Code (GewO).
Responsible body: Consumer Protection Agency OR The Point of Single Contact in Hamburg