Module 119 min2347 wordsFree — no account
Who counts as a small business, and what decides it
Dated official sources, and the contents this module links to · 1 section
Official sources
- UStG § 19 Taxation of small businesses, subsections 1, 2, 4 and 6 — verified on September 22, 2026
- UStG § 1 Taxable supplies, subsection 1 number 1 — verified on September 22, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Gesamtumsatz of the preceding calendar year, upper limit — 25,000 €
gesetze-im-internet.de · 2026 rules - Turnover of the current calendar year, upper limit — 100,000 €
gesetze-im-internet.de · 2026 rules
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.