German Chambers of Commerce

In Germany, companies have to register in several registries, with your business activities and the location of your business determining which registries apply. Depending on what you do, you may have to register with both the HWK and the IHK. This article will explain where you need to register your company if you are setting up a business in Germany.

Industrie- und Handelskammer

The regional Industrie- und Handelskammern (IHK, in German) serve as points of contact for SMEs in Germany, supporting both startups and experienced entrepreneurs in running their business. On top of that, they provide information on topics such as new laws and regulations, environmental protection rules, and new developments in tax law, labour law, commercial, and business law. In addition, IHKs monitor Germany's business cycle and competitive position, as well as informing businesses about funding opportunities and grant programmes.

Membership

German companies that are obliged to be IHK members pay a membership fee (in German). This fee varies among IHKs. Businesses in the craft sector, farmers, and so-called liberal professions such as translators, writers, and journalists do not need to be IHK members, as these professions are not involved in trade.

Establishing a GmbH

When you form a GmbH (in Dutch) in Germany, the IHK must approve your chosen name for your GmbH before your GmbH can actually be formed. After the name has been approved, a notarywill sign the deed of incorporation. Only GmbHs that are included in the business register of the district in which they are located are deemed to exist from a legal point of view. This legal structure resembles the Dutch bv. 

Important: Do not perform any legal acts on behalf of your GmbH before it has completed the formal registration procedure.

Business Register

The German company register is a department of a competent national court, called the Amtsgericht, that registers newly established businesses and issues an HRB or HRA number. These numbers are similar to the Dutch KVK number. Division B of the Company Register issues the B numbers and registers all companies. Division A of the Trade Register issues A numbers and administers all other forms of business such as sole proprietorships and partnerships.

The Ministry of Justice of the state of North Rhine-Westphalia manages the website of the German Company Register. This website pulls information from regionally managed Company Registries managed by national organisations. This means the ministry provides central access to the Trade Registers on behalf of the other German states.

Gewerberegister

Immediately after forming your GmbH, you register your company, your Gewerbe, in the Gewerberegister of the municipality where your GmbH is located. This is a municipal business register and a different register from the company register mentioned above. After you register, the Gewerbeamt will automatically forward your information to the regional Finanzamt, which will send you registration forms for your company's tax obligations.

Gewerbesteuer

Business records are linked to a so-called Gewerbesteuer, a local German business tax for natural and legal persons who own a business in Germany. Municipalities are free to determine this tax rate themselves, and it usually depends on your business or company profits.

Handwerkskammer

The Handwerkskammer (HWK) or Chamber of Crafts administers the German Craft Register. If you perform so-called craft activities in Germany, you must sign up to or register in the register of craft businesses. This register is called the Handwerksrolle and applies, for example, to tilers, awning installers, hairdressers, and bakers. HWK members have to pay a mandatory membership fee.

Register rules

Which register you register a business in depends on the type of activities you carry out with your business. The HWK is for crafts. The IHK for industrial companies and traders.

Liberal professions do not trade and do not register with either of these registers. These professions register with industry-specific registers, such as the Rechtsanwaltskammer or Architektenkammer. Examples of liberal professions are doctors, lawyers, artists and architects.

Proof of registration

In Germany, a KVK certificate is called an Auszug or Mitgliederbescheinigung. You apply for this certificate of registration at your business’s regional IHK, Handwerkskammer, or Gewerberegister. You can access German registers via European Registers. You can use the same website to check whether a German company is officially registered.