IHK membership: Answers to frequently asked questions

Answers to frequently asked questions (FAQs) on IHK membership and the IHK subscription fee

What does the IHK do and what are the benefits I have as a member?

Whether a taxi driver or an industrial company, whether a new entrepreneur or a long-established business, every company benefits from its Chamber of Industry and Commerce (IHK):
  • If the IHK is making sure that transport connections into the city centre are being improved, for example, that should please everyone who has a business there.
  • If the IHK is campaigning for council taxes not to be increased, all companies in the municipality will benefit.
  • And if the IHKs, through their national umbrella organisation, the German Chamber of Industry and Commerce (DIHK) in Berlin, are campaigning against tax increases and in favour of making it easier to start a business, then companies across Germany benefit.
In addition to this, business people have access to a wide range of IHK services:
  • Entrepreneurs can discuss their business ideas with their IHK. They will be assisted with drawing up their business plan, with industry data, we provide tips on discussions with the bank, and assistance with grant applications.
  • Whether it's marketing or taxation, innovation or the law – in the IHK, companies find valuable expertise on all the important topics.
  • At events such as “discussion days” with credit institutes and development banks, businesses can get answers to questions about company financing and funding.
  • At meetings of their business sector and at round-table events, they can make valuable contacts. Entrepreneurs seeking to dispose of their businesses can meet possible successors through their IHK.
And last but not least, IHKs ensure sound training and qualifications. They hold over 600,000 interim and final examinations every year, for instance. This will also benefit those who perhaps do not train staff themselves but are recruiting or appointing, say, an office clerk or administrator.

Who are members of the IHK and which members have to pay a subscription?

By law, all natural persons, legal entities and business partnerships that are subject to local business tax and that are operating business premises in the IHK's district are members of the IHK, unless they belong solely to the Chamber of Crafts (Handwerkskammer). Membership entails an obligation to pay a subscription. Businesses that are not registered in the commercial register are exempt from the subscription fee as long as their annual profit from commercial operations/trade income does not exceed EUR 5,200.00.

What does the subscription consist of and how is it calculated?

The subscription consists of a basic fee and an income-related levy, and is payable annually. The basic subscription is tiered according to the economic capacity of the company and currently starts at EUR 30.00. The basis of assessment for the levy is the company's trade income or profit from commercial operations (calculation base). The contribution rate is currently 0.17%. In the case of natural persons and business partnerships, an allowance of EUR 15,340.00 is deducted from the basis of assessment before calculation of the levy. This means, for example, that the owner of a small business subject to trade tax (German “Kleingewerbetreibender”) with a profit from commercial operations of EUR 15,000.00 would pay an annual subscription of EUR 30.00, while one with a profit of EUR 25,000.00 would pay EUR 86.42.

I am a start-up business. What are the rules on subscription-free periods or reductions?

In the early years, start-ups can be exempted from the subscription – fully exempt in the year that the business started and in the subsequent year, and exempt from the contribution levy in the third and fourth years. A condition of these exemptions is that trade income or profit from commercial activities in the relevant year should not exceed EUR 25,000.00 and that, in the five financial years prior to the start of the business, no income was made from farming, forestry, commercial activity or self[1]employment. Since these conditions are regulated by law, exemption requires a written application. You can download the application form at www.ihk-lueneburg.de/beitrag, or we can send one to you.

I am a member of both the IHK and the Chamber of Crafts (Handwerkskammer). What special regulations apply to me?

Businesses engaged in both craft and non-craft activities do indeed belong to both chambers. They are liable for the IHK subscription charge, however, only if they are fully commercial operations whose non-craft turnover exceeds EUR 130,000.00 per annum. Our subscription team would be pleased to provide further assistance. When you contact them, please have your membership number of the Chamber of Crafts available.
With these explanations we aim to provide clear and comprehensible answers to frequently asked questions. Please note that our explanation of some of the regulations has been simplified, so only the full legal and statutory regulations can be taken as binding