No. 2570330

Customs duties

With the establishment of the common market customs borders and customs duties inside the community have been abolished. However customs duties still exist in trade with third countries.
The European Community / European Union concluded preferential aggreements with several third countries. These aggrements allow companies to import products with reduced customs duties, if the corresponding preferencial documents (movement dertificate EUR 1 or the defined origin declaration on the commercial invoice) can be provided.
The European Commission has set up the Market Access Database (see right column) which provides information on customs duties for every country. Entering the customs tariff number or and the destination country you can find the country specific import duties as well as the import procedures.

Business registration in Germany

There are no problems involved in registering a business for citizens of a member state of the European Union as long as it is not a skilled craftsman´s business. The person must merely be able to provide a residence permit, to which he/she has a legal right.
This European Union (EU) residence permit is usually issued by the responsible foreign nationals department of the local authority after being provided with the necessary documents. First of all, the residence permit is issued for a limited period and then extended until the prerequisites for a permanent residence permit have been fulfilled. The length of the validity period is at the discretion of the authorities. Usually, the residence permit is issued for one year and then extended for two years. Subsequently, it can be extended as a permanent residence permit.
There are special regulations for citizens of countries which have made special agreements with the Federal Republic of Germany (for example Canada, Switzerland).
All other foreigners, to the extent that they are still located in their home countries, must apply for the issue of a unlimited permit, that is, a residence permit which permits the holder to practice a profession, at their relevant German embassy. Foreigners who are already located in Germany must submit an application to the foreign nationals department of the local authority (Ausländerbehörde) to alter the conditions of their visa, that is, deleting the prohibition of professional activity in the permit.
Tip: before registering your business, you should discuss matters involving the law governing the residence of foreigners with the foreign nationals department of the local authority.

The business registration

If you want to start up an independent business, you must notify the responsible municipal authority beforehand (office for trade supervision and public order = Gewerbe- und Ordnungsamt). The same applies when you wish to change the nature of your business activity or terminate your business activity altogether.
You can register your business personally or in writing. You can also commission another person to carry this out for you. In the case of a registration of an independent business which in not entered in the trade registry, the business registration attestation is issued in the name of the owner. If the business is entered in the trade registry, the full company name which is entered in the trade registry is also written on the business registration attestation.
With general partnerships (Offene Handelsgesellschaften (OHG), limited partnerships (Kommanditgesellschaft (KG) or private limited liability companies (Gesellschaft mit beschränkter Haftung (GmbH), the company which is entered in the trade registry is also listed on the business registration attestation. In the case of a general partnership or limited partnership, each acting partner is notifiable, whereas with a private limited liability company, only the company acting through the managing director(s) is notifiable.
In case you intend to form a civil law association (Gesellschaft bürgerlichen Rechts (GbR), you must bear in mind that, as a rule, each partner requires a business registration attestation issued in his name.
Please Note!: The business registration is not an authorisation to begin business activity if special permission (for example the licence to run a public house) or registration in the guild roll is required.
Tip: Clarify possible permission requirements beforehand with the chamber of commerce and industry!
After you have registered the business, the municipal authorities informs the local tax office, the employer´s mutual insurance association (Berufsgenossenschaft) and the chamber of industry and commerce accordingly. You automatically become a member of your local chamber of industry and commerce.
Detailed information here is contained under www.invest-in-germany.de

Useful Links for small and medium-sized enterprises

1. Enterprise Europe Network (EEN)

The Enterprise Europe Network has been developed by merging the former known EIC and IRC-Network (Euro Info Centres and Innovation Relay Centres).
This initiative arised to support business transactions and growth within the EU. This network does especially support small and medium sized enterprises to develop their business by
  • providing support to SME in the first international steps
  • promote innovations, new products and business opportunities
  • inform how to gain access to EU projects and financing possibilities
More than 500 regional organisations within and outside the European Union belong to this network and offer their services to SME. Within Germany more than 17 Chambers of Industry and Commerce (IHK) belong to the new EEN-partners.
http://een.ec.europa.eu/

2. Your Europe, your opportunity

The internetportal Your Europe, your opportunity can be used to research specific information for the EU market.
The European Union gives information and useful advices to support company activities in a foreign EU member state. Companies can find information to company registrations, public procurement, tax law, business register, several financing opportunities or labour law for all member states.
http://europa.eu/youreurope/business/index_en.htm

3. EuropeDirect

The toll-free hotline 00 800 6789 1011 can be dialed from every EU member state. It’s the first point of contact for questions to the EU as well as contact addresses of relevant offices.
https://germany.representation.ec.europa.eu/europe-direct_de

4. SOLVIT

SOLVIT ist an EU network which supports enterprises and citizens in solving problems resulting from the incorrect application of interior market regulations.
http://ec.europa.eu/solvit/index_en.htm

5. EAH Point of Single Contact

You want to carry out your dealings with the authorities conveniently from the comfort of your own home or on the road? Do you want to open a handicraft business, restaurant or lawyer's office? Register, change or de-register a business or apply for a renewal of the off-time?

The following requests, as well as many others, can be carried out through the Point of Single Contact Hessen. The EAH is offering a completely new electronic procedure for your dealings with the authorities, so you can make your applications online. Whenever you want, wherever you want: 24 hours a day! (More information)