Wholesale of clothing (

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:

  • Wholesale of outerwear, including sportswear and linens, underwear and lingerie
  • Wholesale of belts, suspenders, gloves, ties, shawls, scarves
  • Wholesale of fur goods
  • Wholesale of umbrellas and canes


  • Abzeichen, textile, Gh.
  • Accessoires (Bekleidungszubehör), Gh.
  • Anoraks, Gh.
  • Ansteckblumen aus Leder, Gh.
  • Anzüge, Gh.
  • Arbeitsbekleidung , Gh.
  • Arbeitsschutzkleidung, Gh.
  • Babybekleidung, Gh.
  • Badeanzüge, Gh.
  • Badebekleidung, Gh.
  • Bademäntel, Gh.
  • Bekleidung aus Zellstoff, Gh.
  • Bekleidung, Gh.
  • Bekleidungsschnallen und -schließen aus Metall, Gh.
  • Bekleidungszubehör , Gh.
  • Berufsbekleidung, Gh.
  • Berufskopfbedeckungen , Gh.
  • Berufskopfbedeckungen auch aus Leder , Gh.
  • Berufsschürzen, Gh.
  • Blazer (Jacken), Gh.
  • Blusen, Gh.
  • Brautmoden, Gh.
  • Büstenhalter, Gh.
  • Damenblusen, Gh.
  • Damenhüte, Gh.
  • Damenmorgenmäntel, Gh.
  • Damenoberbekleidung, Gh.
  • Damenschirme, Gh.
  • Damenstrümpfe, Gh.
  • Damentaschentücher, Gh.
  • Damenunterbekleidung, Gh.
  • Damenwäsche und Miederwaren, Gh.
  • Einknöpfpelze, Gh.
  • Fan-Artikel (Abzeichen, Mützen, Schals), Gh.
  • Fan-Artikel (Trikots), Gh.
  • Fan-Artikel (T-Shirts), Gh.
  • Felle, veredelte, Gh.
  • Filzhüte und -mützen, Gh.
  • Freizeithemden, Gh.
  • Freizeitkleidung, Gh.
  • Gehstöcke, Gh.
  • Gewirkte und gestrickte Westen, Gh.
  • Gummihandschuhe , Gh.
  • Gürtel , Gh.
  • Haarnetze, Gh.
  • Handschuhe , Gh.
  • Hausanzüge, Gh.
  • Hemden, Gh.
  • Herrenanzüge, Gh.
  • Herrenhüte, Gh.
  • Herrenmorgenmäntel, Gh.
  • Herrenoberbekleidung, Gh.
  • Herrenoberhemden, Gh.
  • Herrenschirme, Gh.
  • Herrenstrümpfe, Gh.
  • Herrentaschentücher, Gh.
  • Herrenunterbekleidung, Gh.
  • Herrenwäsche, Gh.
  • Hosen, Gh.
  • Hosenträger, Gh.
  • Hüfthalter , Gh.
  • Hüte, Gh.
  • Huthalbfabrikate, Gh.
  • Hutstumpen aus Filz, Gh.
  • Jacken, Gh.
  • Kappen (Kopfbedeckungen), Gh.
  • Karnevalshüte , Gh.
  • Kinderhüte, Gh.
  • Kinderoberbekleidung, Gh.
  • Kinderschirme, Gh.
  • Kinderstrumpfwaren, Gh.
  • Kinderwäsche, Gh.
  • Kleider, Gh.
  • Kleinkinderbekleidung (Oberbekleidung), Gh.
  • Knabenoberbekleidung, Gh.
  • Kopfbedeckungen , Gh.
  • Kopftücher, Gh.
  • Korseletts (Miederwaren), Gh.
  • Korsetts (Miederwaren, nicht medizinische), Gh.
  • Kostüme, Gh.
  • Kragen aus Pelz, Gh.
  • Krawatten, Gh.
  • Kürschnerwaren, Gh.
  • Lederansteckblumen, Gh.
  • Ledergürtel, Gh.
  • Lederhandschuhe, Gh.
  • Lederhosen, Gh.
  • Lederhüte und -mützen, Gh.
  • Ledersporthandschuhe und -kopfbedeckungen, Gh.
  • Leibwäsche, Gh.
  • Mädchenoberbekleidung, Gh.
  • Mäntel aus gewirkten oder gestrickten Stoffen, Gh.
  • Mäntel, Gh.
  • Miederwaren , Gh.
  • Morgenröcke, Gh.
  • Motorradbekleidung aus Leder, Gh.
  • Mullwindeln, Gh.
  • Mützen, Gh.
  • Nachthemden, Gh.
  • Oberbekleidung , Gh.
  • Oberhemden, Gh.
  • OP-Kittel (Berufsbekleidung), Gh.
  • Pelzbekleidung, Gh.
  • Pelzbesatz für Pelzbekleidung, Gh.
  • Pelzfelle, veredelte, Gh.
  • Pelzkopfbedeckungen, Gh.
  • Pelzmäntel, Gh.
  • Pelzstolen und -umhänge, Gh.
  • Pelzwaren , Gh.
  • Pelzwerk, Gh.
  • Pullover, Gh.
  • Querbinder (Bekleidungszubehör), Gh.
  • Rauchwaren (Pelzwaren, nicht rohe Pelzfelle), Gh.
  • Regenschirme, Gh.
  • Regenschutzbekleidung aus Gummi oder Kunststoff (vulkanisiert, geschweißt oder geklebt), Gh.
  • Röcke, Gh.
  • Rundstrick- und -wirkware (Oberbekleidung), Gh.
  • Rundstrick- und -wirkware (Wäsche, Pullover, Strickjacken u.Ä.), Gh.
  • Rundwirkware (Handschuhe, Umschlagtücher, Krawatten, Kopftücher u.Ä.), u.Ä.), Gh.
  • Rundwirkware (Oberbekleidung), Gh.
  • Rundwirkware (Wäsche, Pullover, Strickjacken u.Ä.), Gh.
  • Sakkos (Jacken), Gh.
  • Säuglingsbekleidung, Gh.
  • Säuglingswäsche, Gh.
  • Schals, Gh.
  • Schirme , Gh.
  • Schlafanzüge, Gh.
  • Schleier (Bekleidungszubehör), Gh.
  • Schleifen (Bekleidungszubehör), Gh.
  • Schmuckfedern (Bekleidungszubehör), Gh.
  • Schürzen, Gh.
  • Schutzbekleidung (Oberbekleidung), Gh.
  • Shorts, Gh.
  • Sitzstöcke, Gh.
  • Slips, Gh.
  • Socken, Gh.
  • Spezialschutzbekleidung , Gh.
  • Spielanzüge (Babybekleidung), Gh.
  • Sport- und Freizeithemden, Gh.
  • Sportbekleidung, Gh.
  • Sporthandschuhe, Gh.
  • Sportkopfbedeckungen, Gh.
  • Stöcke, Gh.
  • Stockschirme, Gh.
  • Stoffblumen (Bekleidungszubehör), Gh.
  • Stoffhandschuhe, Gh.
  • Stoffhüte und -mützen, Gh.
  • Stolen aus Pelz, Gh.
  • Strampelanzüge (Babybekleidung), Gh.
  • Strandhüte, Gh.
  • Strickjacken, Gh.
  • Strickwaren (Bekleidungszubehör), Gh.
  • Strickwaren (Damen-, Herren- und Kinderwäsche, Strumpfwaren), Gh.
  • Strickwaren (Oberbekleidung), Gh.
  • Strickwaren (Pullover ), Gh.
  • Strohhüte, Gh.
  • Strumpfbänder, Gh.
  • Strümpfe, Gh.
  • Strumpfhaltergürtel, Gh.
  • Strumpfhosen für Damen und Mädchen, Gh.
  • Strumpfwaren für Herren und Knaben, Gh.
  • Stumpen (Huthalbfabrikate), Gh.
  • Sweat-Shirts, Gh.
  • Taschenschirme, Gh.
  • Taschentücher aus textilem Material, Gh.
  • Trachten, Gh.
  • Trachtengürtel und -träger aus Leder, Kunstleder und anderen Kunststofffolien oder sonstigen Stoffen, Gh.
  • T-Shirts, Gh.
  • Tücher (Bekleidungszubehör), Gh.
  • Turnhemden und -hosen, Gh.
  • Umstandskleidung, Gh.
  • Uniformen, Gh.
  • Unterbekleidung, Gh.
  • Unterhosen, Gh.
  • Unterwäsche, Gh.
  • Unterziehpullis, Gh.
  • Wäsche (Damen-, Herren- und Kinderwäsche), Gh.
  • Wäsche (Miederwaren), Gh.
  • Westen , Gh.
  • Westen aus Pelz, Gh.
  • Windjacken, Gh.
  • Wirk- und Strickwaren (Damen-, Herren- und Kinderwäsche), Gh.
  • Wirk- und Strickwaren (Oberbekleidung), Gh.
  • Wirk- und Strickwaren (Strumpfwaren), Gh.
  • Zylinder, Gh.