Renting and leasing of other machinery, equipment and tangible goods not elsewhere classified (

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

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:

To the responsible Point of Single Contact

  • Business registration; business registration

    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.

Formalities relating to the place of business

Formalities relating to the place of business

In addition to the requirements related to a specific service there are authorisations and/or notification obligations in other legal areas regarding the place of business which CANNOT be processed through the Point of Single Contact.

Requirements particularly in the areas of construction law, public road legislation, imission control law, water and waste law, listed building regulations and forest law should be taken into account.

Formalities relating to the employment of workers

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.

  • Company number; application

    When hiring the first employee (450-euro employees, employees subject to social insurance contributions, trainees), you must apply for a company number from the company number service of the Federal Employment Agency. The company number is required, among other things, for the monthly settlements of social contributions.

  • Accident insurance; registration by the employer

    If you are taking on employees for the first time, you must notify the statutory accident insurance institution responsible for your company within one week.

  • Social security; registration of employees

    Employees who are compulsorily insured under the statutory social insurance scheme must be registered with the competent health insurance fund as the collecting agency.

  • Wage tax; registration by the employer

    The employer must withhold and pay the wage tax.

  • Posting of workers to Germany; registration and other obligations

    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.

  • Compensatory levy; payment

    Employers are obliged to fill a certain number of jobs with severely disabled persons or persons of equal status. A compensatory levy must be paid for each unfilled mandatory position.

Tax related formalities

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:

  • Freelance activity; notification of the opening of a business

    The commencement of a freelance activity must be reported directly to the competent tax office without any formalities. The responsible tax office is informed by the respective municipality about the registration of a business. In addition, you must provide the competent tax office with further information on the legal and factual circumstances relevant for taxation.

Personal formalities

Personal formalities

We would also like to inform you about the following personal formalities which CANNOT be processed through the Point of Single Contact:

  • Residence; Registration

    When you move into an apartment, you must register with the relevant registration office (municipality or city) within two weeks.

Characteristics and key concepts of the service

This service includes:

  • Renting and operating-leasing of other machinery and equipment generally used as investment goods, without operators:
    • Combustion engines and turbines
    • Machine tools
    • Machinery and equipment for mining and oil extraction
    • Radio, television and information transmission equipment (excl. equipment for amateurs)
    • Apparatuses for the production of motion pictures
    • Measuring and monitoring instruments
    • Other machinery for scientific or commercial purposes
  • Renting and leasing, and operating-leasing, of land vehicles (other than motor vehicles), without driver:
    • Motorcycles, caravans, recreational vehicles (RVs), etc.
    • Railroad vehicles
  • Renting and leasing of residential or office trailers
  • Renting and leasing of transport containers
  • Renting and leasing of animals (e.g. herds, racehorses)
  • Renting and leasing of pallets


  • Bauwagen, Vermietung
  • Brauereigerätevermietung
  • Containerdienst (Vermietung von Containern)
  • Containervermietung
  • entgeltliche Besitzüberlassung von Maschinen
  • Fernsehübermittlungsgerätevermietung
  • Geräten und beweglichen Sachen
  • Handtuchspender, Vermietung
  • Hörfunkübermittlungsgerätevermietung
  • Kontrollgerätevermietung
  • Kraftradvermietung an Selbstfahrer/innen
  • Messgerätevermietung
  • Motorenvermietung
  • Motorradvermietung an Selbstfahrer/innen
  • Nachrichtenübermittlungsgerätevermietung
  • Operate-Leasing von Landfahrzeugen , ohne Fahrer/innen und Bedienungspersonal
  • Operate-Leasing von Maschinen und Geräten ohne Bedienungspersonal
  • Rennpferde, Vermietung
  • Rundfunkübermittlungsgerätevermietung
  • Seifenspender, Vermietung
  • Spendersysteme für Waschraumhygiene, Vermietung
  • Tierherden, Vermietung
  • Transportbehältervermietung
  • Tribünenvermietung ohne Auf- und Abbau
  • Turbinenvermietung
  • Verleih von Hebebühnen
  • Verleih von Lichtanlagen
  • Vermietung von Kfz-Anhängern
  • Vermietung von Landfahrzeugen und -transporteinrichtungen ohne Fahrer, von Paletten, Transportcontainern
  • Vermietung von lichttechnischen Anlagen
  • Vermietung von Maschinen und Geräten ohne Bedienungspersonal
  • Vermietung von medizintechnischen Geräten
  • Vermietung von Paletten
  • Vermietung von Sicherheitstechnik
  • Vermietung von Wohn- und Bürocontainern
  • Werkzeugmaschinenvermietung
  • Wohnwagenvermietung