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The Einzelunternehmen is Germany's most common legal form: no minimum capital, no notary, one person. How you register depends on whether your work is freiberuflich or gewerblich — and that also decides trade tax and chamber membership.
Registration, ongoing bookkeeping, and tax returns in one place. Invoicing and bookkeeping are free; you pay only when you file.
Norman maintains your income-expenditure report continuously and prepares it automatically at year-end.
Norman's AI checks every expense for deductibility. No deduction slips through anymore.
Norman pre-fills your income tax declaration with data from your ongoing bookkeeping.
Submit your tax declarations directly from Norman to the tax office, no extra software needed.
See at any time how much tax is coming your way and plan ahead with real-time data.
Five points that decide how the year runs.
Einzelunternehmen is the umbrella term for a business with one natural person behind it. Whether you work freiberuflich under § 18 EStG or gewerblich does not change the legal form — but it decides nearly everything else.
Liberal professions register no trade. The Fragebogen zur steuerlichen Erfassung at the tax office is enough: no Gewerbeanmeldung, no trade tax, no compulsory chamber membership. Norman completes and submits the questionnaire.
Commercial activity needs the Gewerbeanmeldung at the trade office first — roughly €15 to €65 depending on the city — and the questionnaire after. Norman handles both steps.
A sole proprietorship determines profit by cash-basis EÜR. Full bookkeeping and a balance sheet only become mandatory above €800,000 turnover or €80,000 annual profit (§ 241a HGB). Freiberufler may use the EÜR regardless of those limits.
Sole proprietorships get a €24,500 allowance on trade income. Below it no trade tax is due, and what falls above is largely credited against your income tax. Freiberufler do not pay it at all.
Norman reduces recurring finance work before receipts, VAT, and deadlines become a problem.
sorting receipts each month
to keep in sync
before every deadline
Receipts, invoices, tax data, and advisor handoff work together instead of splitting across five tools.
| Manual without Norman | |
|---|---|---|
| Receipts | Captured and categorized as they arrive | Pile up in your inbox and shoeboxes |
| Client invoices | One workflow with automatic reminders | Word template and manual sending |
| EÜR & VAT returns | Prepared from live data | Built in spreadsheets at deadline |
| Advisor handoff | One login, structured data | ZIP via email and follow-ups |
Start free and unlock tax, team, and automation features when you need them.
Free
Core accounting for free.
/month (excl. VAT)
Klein
For Kleinunternehmer.
/month (excl. VAT)
Pro
For self-employed charging VAT.
/month (excl. VAT)
Norman registers your sole proprietorship, keeps the books, and handles EÜR, VAT, and income tax.
Start for freeYes. Einzelunternehmen is the legal form for a business with one natural person behind it, and Freiberufler fall under it. The difference from Gewerbetreibende is not the legal form but the nature of the work: liberal professions under § 18 EStG register no trade and pay no trade tax.
Only if your activity is commercial. Liberal professions — doctors, lawyers, engineers, journalists, and many advisory and creative activities — register no trade and submit only the tax questionnaire. Commercial activities such as retail, skilled trades, or hospitality need both.
Very little. There is no minimum capital and no notary appointment. Freiberufler pay nothing to register; Gewerbetreibende pay the trade registration fee of roughly €15 to €65 depending on the city. With Norman, both the trade registration and the questionnaire are free.
Usually not. A sole proprietorship can use the cash-basis EÜR as long as turnover stays under €800,000 and profit under €80,000 a year (§ 241a HGB). Freiberufler may use the EÜR regardless of those thresholds.
Above €24,500 of trade income, and only as a Gewerbetreibender. Trade tax is also largely credited against your income tax, so the real additional burden is usually much smaller than the municipal rate suggests. Freiberufler are fully exempt.
Unlimited, including your personal assets. That is the real difference from a UG or GmbH, where liability is limited to the company's assets. Growing risk or a growing business is the usual reason people look at changing legal form.