Newspaper carrier, paperboy (96.09.0.18)
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:
Eine Gewerbeanzeige ist nur erforderlich, soweit eine selbständige Tätigkeit und keine bloße Bagatelle/Gefälligkeit vorliegt (z. B. Lieferdienst).
Formalities relating to the employment of workers
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.
We would also like to inform you about the following personal formalities which CANNOT be processed through the Point of Single Contact:
The Federal Employment Agency conducts admission procedures for the posting and employment of foreign workers from the states of Turkey, Serbia, Bosnia-Herzegovina and Macedonia within the framework of work contracts in the Federal Republic of Germany.
Characteristics and key concepts of the service
This service includes:
- Provision of personal services