Registering a Gewerbe with § 24 AufenthG: Your guide to getting started

Good news first: if you fled to Germany from Ukraine and hold temporary protection under § 24 AufenthG, you are allowed to become self-employed. You don't have to wait, apply for an extra visa or get a special permit. The path to your own business is surprisingly short – usually just a form, one trip to the registration office (Gewerbeamt) and a few weeks until you receive your tax number.

In this guide we show you step by step how to register your business, what it costs and which duties await you afterwards. All in plain language – without any bureaucratic jargon.

Am I really allowed to register a Gewerbe with § 24 AufenthG?

Yes. Temporary protection under § 24 AufenthG allows you to take up any employed or self-employed activity in Germany – so you can work as an employee or become self-employed with your own business. Concretely, your residence title says "Erwerbstätigkeit erlaubt" (employment permitted). It covers both: employment and self-employment.

What matters is that your protection status is still valid. Temporary protection was most recently extended until 4 March 2028. As long as your title is valid, you can get started.

Two things to check before you start:

1. Does your residence title say "Erwerbstätigkeit erlaubt"? The foreigners authority (Ausländerbehörde) usually adds this note together with the title itself. If it's missing or restricted, clarify this with your Ausländerbehörde first – otherwise you risk trouble later.
2. Do you already have the title or only the Fiktionsbescheinigung? You may also work and register a business with a valid Fiktionsbescheinigung (provisional certificate), as long as it permits employment.

By the way: if you are in Germany without a residence title and without an application for temporary protection, you may (not yet) work or run a business. Applying at the Ausländerbehörde is the first step in that case.

Gewerbe or freelance? The difference matters

Before you get started, you need to know how your activity is classified. That determines where you register and which taxes you pay.

• Gewerbe (business): crafts, trade, gastronomy, online shops, services such as cleaning or transport. You register it at the Gewerbeamt and pay trade tax (often nothing below the allowance).
• Freiberuf (liberal profession): catalogued professions (and similar professions) such as doctors, lawyers, translators, designers, journalists or IT consultants. Freelancers do not register at the Gewerbeamt but directly with the tax office – and they pay no trade tax.

If you are unsure, ask the tax office (Finanzamt) or the Chamber of Industry and Commerce (IHK). In the end the Finanzamt decides the classification – but clarifying early saves you time and unpleasant surprises.

How to register your business: step by step

Registration is easier than many people think. In essence there are four steps:

1. Get and fill in the form. The "Gewerbeanmeldung" form (GewA 1) is available at the Gewerbeamt, on your city's or municipality's website – or directly as an online application.
2. Go to the Gewerbeamt. You usually find it in the town hall, the citizens' office or the public order office. Many cities now also offer online registration.
3. Bring your documents. You generally need your passport/ID card, your residence title (§ 24) with the note "Erwerbstätigkeit erlaubt" and the completed form.
4. Pay the fee and take your Gewerbeschein. Registration costs between 15 and 65 euros depending on the municipality. After registering you receive your certificate – you can pick it up right away.

The Gewerbeamt then does most of the work for you: it automatically notifies the tax office, the IHK or the Chamber of Crafts (HWK) and the employers' liability insurance association (Berufsgenossenschaft). You don't have to forward anything yourself.

Tip: Register your business before you really get going. Anyone who works without registering, or registers too late, risks a fine of up to 1,000 euros.

After registration: tax number and the small-business scheme

Your work is not quite done with the registration. There are three things you should not forget:

1. Questionnaire for tax registration. Within one month of registering you must fill in this questionnaire yourself, electronically, via the ELSTER portal – don't wait for the tax office to contact you. Here you state what you expect to earn and whether you want to use the small- business scheme (Kleinunternehmerregelung).
2. Choose the small-business scheme. If your turnover was below 25,000 euros in the previous year and is expected to stay below 100,000 euros in the current year, you can be exempt from value added tax. If you start in the middle of the year, your projected turnover for the first year counts: extrapolated to the full year, it must not exceed 25,000 euros. That means less bureaucracy – ideal for getting started.
3. Wait for your tax number. The tax office sends you your tax number, usually within a few weeks. You must put it on every invoice you issue.

After that you take care of the ongoing duties: collecting receipts, noting down income and expenses and filing a simple profit and loss calculation (Einnahmen-Überschuss-Rechnung, EÜR) at the end of the year. Many founders keep simple books or use a tool like Gewerber – especially when you are not yet familiar with German taxes and accounting.

Your duties as a business owner at a glance

Being self-employed also means taking responsibility. These duties await you:

• Write invoices correctly. Every invoice needs mandatory details such as your name and address, the customer's name and address, a consecutive invoice number, the invoice date, your tax number and the type and time of the service.
• Keep your receipts. Collect and file receipts, invoices and contracts properly.
• Pay taxes. You pay income tax on your profit. As a business owner you only pay trade tax when your profit exceeds the allowance of 24,500 euros per year – for most new businesses it stays at zero to begin with.
• Sort out health insurance. As a self-employed person you must arrange your own health insurance – voluntary statutory or private. If you receive Bürgergeld, the Jobcenter covers the contributions as long as your profit is low.
• Watch out for bogus self-employment (Scheinselbstständigkeit). If you work almost exclusively for a single client for a long time, the German pension insurance (Deutsche Rentenversicherung) may classify your activity as a disguised employment relationship in a status determination procedure (Statusfeststellungsverfahren). That can lead to expensive back payments of social security contributions. If you mainly work for one company, clarify this early on.

Who is (still) not allowed to register a Gewerbe?

To avoid misunderstandings, here is the distinction: people in a pending asylum procedure (Aufenthaltsgestattung) and those with a Duldung (temporary suspension of deportation) may generally not take up self-employment. They can work with permission from the Ausländerbehörde, but they cannot run their own business.

It is different if you have recognised protection status (asylum or refugee protection under § 25 AufenthG), hold a permanent residence permit (Niederlassungserlaubnis) or are an EU citizen – then freedom of trade applies and you are free to become self-employed.

Common pitfalls – and how to avoid them

• The note on your residence title is missing. Go to the Ausländerbehörde first and have your employment confirmed before you go to the Gewerbeamt.
• Regulated professions. For some professions (e.g. doctors, nurses, teachers, protected craft trades) you need your qualification to be recognised in Germany. Find out early whether your profession is one of them.
• Citizen's allowance (Bürgergeld) and business. If you receive Bürgergeld, you must report starting your business to your Jobcenter. Income from the business is offset against the benefits – hiding it is not worth it. By the way: the Jobcenter can also support your step into self-employment (§ 16c SGB II) – ask about it proactively.
• Registering too late. Register your business before you invoice customers. Retroactive registration is possible but can come with a fine.
• IHK or HWK membership fee. Registration makes you an automatic member of the IHK or HWK. If your annual profit is below 5,200 euros, you are usually exempt from the fee.

Where to get help

You don't have to figure all of this out on your own. These points of contact help for free or at low cost:

• Chamber of Industry and Commerce (IHK): free start-up advice, also in English and partly in Ukrainian.
• Ausländerbehörde: responsible for questions about your residence title and the note "Erwerbstätigkeit erlaubt".
• Tax office / ELSTER: for the questionnaire on tax registration and the tax number.
• Advice centres for refugees: many cities offer free advice on self-employment and starting a business.

Your start with clarity

Registering a business in Germany is not an obstacle with § 24 AufenthG – it is a normal administrative step. Check your residence title, choose between Gewerbe and freelance, fill in the form – and you are on your way to self-employment. The rules are clear, and there are plenty of places to support you.

At Gewerber we support you afterwards in your everyday life: writing invoices, tracking time and keeping track of your finances – explained in an understandable way, instead of bureaucratic jargon. Glad you're with us.