Retail sale in non-specialized stores with non-food predominating (47.19.2.00)
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 according to the Services Directive
For taking-up and pursuit of a service the follwoing specific service-related formalities (authorisations and notifications) must always be obeyed:
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Business registration; business registration by non-EU citizens
If you want to start a standing trade, you must report this. You must also report the start of operation of a branch office or a dependent branch office, as well as the relocation of the business.
The following authorisations and notifications may be required:
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Hiking camps; display by non-EU citizens
Wenn Sie Waren außerhalb Ihrer regulären Betriebsstätte aus Räumlichkeiten heraus anbieten, könnte es sich um ein Wanderlager handeln, welches bei der zuständigen Gewerbebehörde anzuzeigen ist.
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.-
Posting of employees to Germany; registration and other obligations
When posting employees to Germany, the Employee Posting Act must be observed.
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:
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Taxes; information for cross-border activities
For service providers who operate across borders without a branch in Germany, there are various special responsibilities and special regulations depending on the tax liability, activity or type of tax.
Personal formalities
We would also like to inform you about the following personal formalities which CANNOT be processed through the Point of Single Contact:
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Contract for work and services procedure; application for consent to employ foreign workers under contracts for work and services
If you, as a foreign employer, wish to send foreign workers to Germany under government agreements to perform work contracts, the Federal Employment Agency must first give its approval.
Characteristics and key concepts of the service
This service includes:
- Retail sale of goods from the product range of 5 or more Classes classified under Groups 47.2, 47.3, 47.4, 47.5, 47.6 and 47.7 (not including Class 47.79), with a share in the value added or suitable proxy of less than 50%, but more than 5%, in every case. The share of goods from the product range classified under Group 47.2 must be less than 35%
Keywords
- Kaufhäuser (Eh. mit Waren verschiedener Art, Hauptrichtung Nicht-Nahrungsmittel)
- Kioske (Eh. mit Waren verschiedener Art, Hauptrichtung Nicht-Nahrungsmittel)
- Tankstellen-Shop (Hauptrichtung Nicht-Nahrungsmittel, Getränke und Tabakwaren)
- Warenhäuser (Eh. mit Waren verschiedener Art, Hauptrichtung Nicht-Nahrungsmittel)