Nebenberuflich selbstständig means you are self-employed on the side — while still working a regular job (Hauptberuf). You have an employer, you get a salary, but you also run your own small business at the same time.

This is very common in Germany and completely legal. Many people start this way before going fully self-employed.

Yes. In Germany, almost every business activity needs to be officially registered. You go to your local Gewerbeamt (trade office) and fill out a Gewerbeanmeldung (business registration form). It costs around 20–50€ and is straightforward.

Exception: If you are a Freiberufler (freelancer in a recognised profession like artist, writer, teacher, or healthcare professional), you do not need a Gewerbeanmeldung — you register directly with the Finanzamt instead.

This depends on your employment contract (Arbeitsvertrag). Many contracts in Germany say you must inform your employer before starting any side business. Some require written approval.

Generally, your employer can only refuse if your side business directly competes with them or affects your work performance.

The Kleinunternehmerregelung (small business regulation, §19 UStG) means you do not charge VAT (Mehrwertsteuer) to your customers, and you do not pay it to the Finanzamt either.

You can use it if your revenue (Umsatz) stays below 25,000€ per year (new limit since 2025).

But you must add this sentence to your invoices and website: "Gemäß §19 UStG wird keine Umsatzsteuer berechnet."

Your side business income (Nebeneinkünfte) is added to your main salary and taxed together. Germany uses a progressive tax system — the more you earn, the higher the percentage.

As a rough guide: if you earn 2,000–5,000€ per year from your side business, expect to pay around 25–42% income tax (Einkommensteuer) on that amount, depending on your total income.

The EÜR stands for Einnahmen-Überschuss-Rechnung — a simple profit and loss statement. If you are a small business owner or freelancer, this is your annual financial report for the Finanzamt.

It is much simpler than full accounting (Bilanzierung). You basically list your income, subtract your business expenses (Betriebsausgaben), and the difference is your taxable profit.

As a side business owner, you can deduct many costs. Common examples:

🛍️ Products you buy to resell
📦 Packaging and shipping costs
💻 Laptop, phone (partial, if used for business)
📱 Software subscriptions (Shopify, Canva, etc.)
🚗 Travel costs for business purposes
📸 Photography equipment
🏠 Home office (Arbeitszimmer) — if you have a dedicated room
📚 Books, courses related to your business

If you are employed, you are already covered by your employer through gesetzliche Krankenversicherung (public health insurance like TK, AOK, Barmer).

As long as your side business earns less than 538€ per month and you work fewer than 20 hours per week on it, your health insurance status does not change.

For most side businesses (Gewerbe), no — your main employer already handles your Rentenversicherung. But if you are a Freiberufler in certain professions, different rules may apply.

When in doubt, ask a Steuerberater (tax advisor) — a one-hour consultation can save you a lot of confusion.

Yes, as soon as you sell regularly with the intention of making profit (Gewinnerzielungsabsicht), it is considered a business in Germany. This means you need a Gewerbeanmeldung.

Occasional private sales (like selling old clothes on Vinted) are usually fine without registration. But if you buy items specifically to resell, that is a business.

Yes — and this is very important in Germany. An Impressum (legal notice) is mandatory on every website and online shop. It must include your full name, address, email, and if applicable your Steuernummer (tax number).

Also mandatory. Every website that collects data — even just an email address or uses Google Analytics — needs a Datenschutzerklärung (privacy policy) that complies with the GDPR (DSGVO).

There is no one-size-fits-all answer, but a common rule of thumb: when your side income consistently covers at least your fixed monthly costs — rent, insurance, food — you can start thinking about going fully self-employed (hauptberuflich selbstständig).

I personally reduced my main job to 60% first (Teilzeit) to test the waters. This gave me more time for my businesses while keeping financial security. It is a great middle step.

For the first year, honestly: yes. A good Steuerberater will make sure your Steuererklärung (tax return) is correct, help you claim all deductions, and prevent expensive mistakes. The cost (usually 200–500€/year for simple cases) often saves you more than it costs.