Which legal forms does Norman support?

Norman is built primarily for entrepreneurs in Germany, including sole traders, freelancers and companies. Private individuals can also file their personal income tax return with Norman.

The workflows available depend on your legal form, account structure and whether you use the Norman app, Norman's tax advisory service, the incorporation service, or a partner integration.

A feature available through one of these services is not automatically included in the others.

Sole traders and freelancers

Norman supports:

• freelancers
• sole traders
• trade businesses operated as sole proprietorships

For these users, Norman supports invoicing, ongoing bookkeeping and, depending on the plan and tax year, various tax reports and submissions.

Kleinunternehmer status is not a separate legal form. It is a German VAT treatment that can apply to sole traders and freelancers. Norman can account for this treatment when it is configured correctly.

UGs and GmbHs in the Norman app

UGs and GmbHs can use workflows in the Norman app, including:

• invoicing
• ongoing bookkeeping
• VAT advance returns

However, using the app independently does not cover every accounting and tax requirement of a corporation.

The self-service app alone does not complete:

• annual accounts with a profit and loss statement and balance sheet
• E-Bilanz filing
• Bundesanzeiger disclosure
• corporate income tax returns
• complete tax representation for the company

Before registering a UG or GmbH, determine whether you only need the app or also require Norman's separate tax advisory service.

Private individuals and employees

You can also prepare and submit your private income tax return (Einkommensteuererklärung) with Norman without being self-employed.

• Price: €19 one-time per tax year, charged only when you submit
• Joint filing (Zusammenveranlagung) is included
• Submission runs through the ELSTER interface; you do not need your own ELSTER account
• The tax return works in the app and through Claude or ChatGPT

Read more on Income tax for employees.

Tax advisory service

Norman's separately booked tax advisory service is available to sole traders, freelancers, UGs and GmbHs.

Sole traders and freelancers can join the tax advisory program whether they are newly established or have been operating for several years.

For sole traders and freelancers, the service can include:

• ongoing bookkeeping
• VAT filings, where applicable
• income surplus statements
• income tax filings

For UGs and GmbHs, the service can include:

• ongoing bookkeeping
• annual accounts
• profit and loss statement and balance sheet
• Bundesanzeiger disclosure
• corporate income tax
• trade tax

The tax advisory service currently accepts newly incorporated UGs and GmbHs in their first financial year. It does not currently accept established UGs or GmbHs or take over their existing engagement from another tax firm.

The exact scope depends on the selected advisory plan.

Incorporating a UG or GmbH

Norman also supports the guided incorporation of a German UG or GmbH.

Using the incorporation service does not mean that every subsequent bookkeeping, annual accounts or tax service is included in the Norman app. These services must be reviewed and, where required, booked separately.

Businesses with multiple tax numbers

A Norman account currently supports one business and its associated tax profile.

Norman does not yet support managing multiple businesses or professional activities with different tax numbers under one account.

If you are a sole trader or freelancer with multiple tax numbers, contact support before creating or configuring your account.

Using Norman through Qonto

Norman's Qonto integration has a separate scope.

It is currently intended for sole traders and freelancers. UGs and GmbHs are not currently supported through the Qonto integration.

Legal forms not fully supported

The following legal forms are not currently fully supported:

• GbR
• OHG
• KG
• AG
• foreign companies without a suitable German business structure

Do not use Norman as the sole solution for bookkeeping and tax submissions if your legal form is not fully supported.

Changing your legal form

Some legal-form changes can be made directly from the Account tab in Norman.

You can change:

• from sole trader to freelancer
• from freelancer to sole trader
• from UG to GmbH
• from GmbH to UG

Changing between an individual business and a company is not available as a self-service change.

This means you cannot directly change:

• from sole trader or freelancer to UG or GmbH
• from UG or GmbH to sole trader or freelancer

These changes are still possible, but they must be handled through support. Contact support before entering additional bookkeeping data under the new legal form.