Definition of the term "entrepreneur"
According to the definition given in the German value-added tax law (UStG), an entrepreneur is anyone doing commercial or professional activities on a self-employed basis. These activities must be done permanently. This means that the respective operations have to be geared towards effecting sales turnover or being repeated, and that payment is demanded for them. It is immaterial whether a profit is actually earned from the activities.
Entrepreneurial status is acquired and commences when the first operation is carried out that involves third parties and is designed as a business activity.
back to the top