Non-specialized wholesale of raw materials, semi-finished and finished goods (46.90.1.00)
If you select a location, the contact details of the responsible Point of Single Contact and the responsible authority as well as locally valid information will be displayed.
The following formalities are performed by responsible authorities and can also be handled via the Point of Single Contact if necessary. Please specify the location via Change selection. If you choose "To the responsible Point of Single Contact for ..." (if available), the contact details of the responsible Point of Single Contact are displayed. The contact details of the competent authority/-ies are displayed after choosing the formality.
Formalities relating to the employment of workers
If you would like to hire an employee you need to proceed with the following steps. These formalities CANNOT be processed through the Point of Single Contact.If the employment is terminated you also have to inform the authorities where the employee has been registered.
When posting employees to Germany, the Employee Posting Act must be observed. This law obliges both employers based in Germany and employers based abroad who employ workers in Germany to comply with statutory and, in certain sectors, collectively agreed working conditions. In addition, employers are subject to further obligations.
Tax related formalities
For taking-up and pursuit of a service please also consider the following tax related formalities which CANNOT be processed through the Point of Single Contact:
For service providers operating across borders without a branch in Germany, there are various special jurisdictions and special regulations depending on the tax liability, activity or type of tax.
Characteristics and key concepts of the service
This service includes:
- Wholesale of raw materials, intermediate products and finished products from the product range classified under Group 46.2 to 46.7, without clear predominance of a particular Group’s product range
- Fertigwaren, Halbwaren und Rohstoffe ohne ausgeprägten Schwerpunkt, Gh.
- Halb- und Fertigwaren und Rohstoffe ohne ausgeprägten Schwerpunkt, Gh.
- Rohstoffe, Halb- und Fertigwaren ohne ausgeprägten Schwerpunkt, Gh.