Frequently asked questions about a small business as a minor

In short: Answers to the most frequent questions: May I register a business at 16? Do I need the family court? What does it cost? How long does it take? Do I have to pay tax?

In more detail: These answers are guidance and do not replace legal advice. Individual cases are clarified by the family court, trade office, tax office and chamber of commerce.

In detail

• May I register at 16? Yes, with the parents’ consent and the family court’s approval.
• Do I have to appear in court? The procedure is mostly written, sometimes there is a hearing.
• What does it cost? Business registration usually 15 to 65 euros, court fees depending on the case, see Business registration: documents and costs.
• How long does it take? The court part often several weeks.
• Taxes? Only on profit above the allowance, see Basic tax allowance.
• Do parents liable? No, but they have supervisory duties, see Limited liability of minors (§ 1629a BGB).
• Can I end it before 18? Yes, deregistration is possible at any time, see Deregistering and changing a registration.

See also: Checklist: small business as a minor step by step, Small business as a minor: overview