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III. Who will apply? IV

first Sole proprietor / individual clerk
The sole proprietor or the single clerk (e. K. and e. Kfm / d. Kfr) is required for registration in the commercial register, unless the company does not require the type and extent of a commercially furnished Business.

Even if a company not on the nature and scope requires a commercially organized business, it is entitled to apply for company registration. Unless such a company would voluntarily enter into the commercial register, purchased with the registration, the "merchant".


When operated in a commercial manner is a company if the following features have reached a certain size: sales, working capital, spatial extent of the business, number of employees, use of credit, etc. The following year's sales figures an indication given for the duty, the company registration to perform:


sales figures for company registration:
production 300,000 - €
wholesale 300.000, - €
Retail 250,000 - €
Services 175.000, - €
agency commission 120,000 -
dining restaurants € 300,000 - €
Hotels 250.000, - €


Not as occupation of K. e., the activities of the so-called liberal professions such as lawyers, accountants, architects, doctors, artists, be exercised. Such persons are therefore not a businessman.


second Commercial partnerships (OHG, KG)
These companies have as their object the operation of a trade. Even for them is that exists from the existence of a commercially equipped business operation, the registration requirement in the commercial register, but they may to the wishes of the shareholders also voluntarily, ie without being commercial, are entered.


third Corporations (GmbH, AG)
These companies are already registered because of their legal status in the commercial register. The extent of their activity has no obligation to register for the role.