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GEWO § 35 This text is from the German Trade Regulation Act and regulates the conditions under which an entrepreneur is allowed to demand payment for goods or services provided.

February 15, 2011 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

Hello,

1. Does the activity of the interviewer fall under GEWO §35?
2. What can I earn without a business registration?
3. Can I register a business under the small business regulation after being prohibited?

Dipl.BW/SB Ulrich Stiller

Dear client,

Thank you for your inquiry, which I would like to answer based on your information and in the context of your commitment in a first consultation as follows:

The interviewer mainly works in market research and is usually a business operator (BFH judgment of February 27, 1992, IV R 27/90). The market researcher would be classified as self-employed and therefore not dependent on a business registration if he is engaged in scientific work (see the BFH judgment mentioned by me). Generally, a completed university or college degree is required for this. I see no indications of scientific activity, so, subject to a detailed examination of the facts, a commercial activity is present and you must face the commercial prohibition process.

You can engage in any activity that does not require a business registration and earn as much as you can and want.

The concept of small business owner comes from the sales tax law (§ 19 UStG). If your activity constitutes a business operation and you have been prohibited from carrying out business activities, you are not allowed to operate as a small business owner either.

I hope I was able to assist you.

Best regards,

Ulrich Stiller
Tax consultant/Diploma in Business Administration