Module 123 min2888 wordsFree — no account
Who reports what to whom: trade office, municipality and tax office
Dated official sources, and the contents this module links to · 1 section
Official sources
- GewO § 14 Duty to notify — subsections 1, 5, 8 and 14 — verified on September 23, 2026
- GewO § 146 Breach of other provisions — subsection 2 no. 2 and subsection 3 — verified on September 23, 2026
- GewO § 6 Scope — verified on September 23, 2026
- EStG § 18 Self-employed work — subsection 1 no. 1 — verified on September 23, 2026
- GewStG § 2 Object of the tax — subsections 1 and 2 — verified on September 23, 2026
- AO § 138 Notifications of gainful activity — verified on September 23, 2026
- AO § 137 Tax registration of corporate bodies — verified on September 23, 2026
- AO § 18 Separate determinations — subsection 1 no. 2 — verified on September 23, 2026
- AO § 19 Income taxes of natural persons — verified on September 23, 2026
- AO § 20 Income taxes of corporate bodies — verified on September 23, 2026
- AO § 22 Real taxes — verified on September 23, 2026
- AO § 108 Periods and dates — verified on September 23, 2026
- BGB § 187 Start of a period — verified on September 23, 2026
- BGB § 188 End of a period — verified on September 23, 2026
- AO § 328 Coercive means — verified on September 23, 2026
- AO § 329 Coercive fine — verified on September 23, 2026
- AO § 379 Endangering tax revenue — subsection 2 — verified on September 23, 2026
- UStG § 14 Issuing invoices — subsection 4 sentence 1 no. 2 — verified on September 23, 2026
- ELSTER — tax registration questionnaire for sole traders — verified on September 23, 2026
- ELSTER — tax registration questionnaire: formation of a partnership or community — verified on September 23, 2026
- ELSTER — tax registration questionnaire: formation of a corporation or cooperative — verified on September 23, 2026
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.