Non-specialized wholesale of finished goods (46.90.3.00)
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:
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
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.
If you want to use municipal or local thoroughfares of district, state or federal roads not only for traffic purposes, but also for your own interests or commercial activities, you need a special use permit for this.
The construction and operation as well as the substantial modification of certain industrial plants, which may cause harmful effects on the environment, require a permit under immission control law.
An official permit is required for any impact on a water body that is not only of completely minor importance.
In Bavaria, the counties and independent cities are generally responsible for waste disposal. They offer information on waste disposal for citizens and businesses.
Protection of historical monuments; application for permission to carry out measures on historical monuments and archaeological sites
If you want to carry out measures on architectural or ground monuments or in the vicinity of such monuments, you will in many cases require permits in accordance with the Monument Protection Act (DSchG).
The public supply of drinking water to households as a service of general interest is provided by the municipalities, municipal utilities (water supply companies) or municipal special-purpose associations.
Wastewater disposal is handled by the municipalities and cities or municipal wastewater associations.
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.
As an employer, you must register your employees for social insurance. To do this, you need a company number.
If you start a business, become self-employed or freelance, you must register this with the statutory accident insurance.
As an employer, you are required to register your employees with the social security system.
The employer must withhold and pay the wage tax.
When posting employees to Germany, the Employee Posting Act must be observed.
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
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:
You must immediately notify the relevant tax office of the commencement of freelance work and also submit the relevant tax registration questionnaire (see under the "Description" tab).
We would also like to inform you about the following personal formalities which CANNOT be processed through the Point of Single Contact:
When you move into an apartment, you must register with the relevant registration office (municipality, city or administrative community) within two weeks.
A residence card or permanent residence card is issued to family members of Union citizens entitled to freedom of movement and permanent residence who are not Union citizens themselves. Union citizens can apply for a certificate.
Characteristics and key concepts of the service
This service includes:
- Wholesale of finished products from the product range classified under Group 46.3 to 46.6, without clear predominance of a particular Group’s product range
- Erotikartikel (Gh. mit Waren verschiedener Art)
- Fertigwaren ohne ausgeprägten Schwerpunkt, Gh.
- Filmausstattungen, Gh.
- Havariewaren (Fertigwaren ohne ausgeprägten Schwerpunkt), Gh.
- Naturwaren (Fertigwaren ohne ausgeprägten Schwerpunkt), Gh.
- Sonderposten und Restposten (Fertigwaren ohne ausgeprägten Schwerpunkt), Gh.
- Waren aller Art für Linkshänder (Fertigwaren ohne ausgeprägten Schwerpunkt), Gh.
- Waren aller Art ohne ausgeprägten Schwerpunkt, Gh.