Trade prohibition and reliability in Germany
Anyone may run a trade in Germany, but estate agents, security services, insurance and investment intermediaries need a permit before they start, and for every trade the authority can prohibit the business when facts show the operator to be unreliable. The first module covers the permit requirements, the statutory presumptions and the path from tax arrears into the debtors' register. The second deals with the prohibition under section 35 of the Trade Regulation Act, tax secrecy and reinstatement. The third explains the central trade register: what is recorded, who gets an extract and when entries are erased. Three modules with case studies worked on the statute.
Intermediate3 modules64 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- distinguish the principle of freedom of trade from the exceptions the statute sets
- recognise which activities need a permit before the first assignment, and who grants it
- apply the refusal grounds of reliability and disordered finances together with their statutory presumptions
- trace the path from a tax debt through a registration order into the debtors' register
- place the reliability check for supervised trades and the consequences of trading without a permit
- check the conditions of section 35(1) GewO one by one: facts, unreliability, link to the trade, necessity
- assess what the statute itself says about tax and contribution arrears, and what it leaves open
- read the limits that tax secrecy under section 30(4) AO sets for a report to the trade office
- recognise the reach of a prohibition: other trades, representatives, deputies
- plan the way back through reinstatement under section 35(6) GewO
- name which decisions and convictions are entered in the central trade register
- recognise when an entry also affects managing directors and managers personally
- apply correctly for an extract about yourself or for submission to an authority
- determine erasure periods and removal grounds for each type of entry
- use the ban on using expunged entries and the blocking notice in your own interest
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountFreedom of trade and its limits: permits, supervision, financial circumstancesWhat you will be able to do
- distinguish the principle of freedom of trade from the exceptions the statute sets
- recognise which activities need a permit before the first assignment, and who grants it
- apply the refusal grounds of reliability and disordered finances together with their statutory presumptions
- trace the path from a tax debt through a registration order into the debtors' register
- place the reliability check for supervised trades and the consequences of trading without a permit
- Module 221 minIncluded in the full courseThe trade prohibition under section 35 GewOWhat you will be able to do
- check the conditions of section 35(1) GewO one by one: facts, unreliability, link to the trade, necessity
- assess what the statute itself says about tax and contribution arrears, and what it leaves open
- read the limits that tax secrecy under section 30(4) AO sets for a report to the trade office
- recognise the reach of a prohibition: other trades, representatives, deputies
- plan the way back through reinstatement under section 35(6) GewO
- Module 322 minIncluded in the full courseThe central trade register: entries, extracts, erasureWhat you will be able to do
- name which decisions and convictions are entered in the central trade register
- recognise when an entry also affects managing directors and managers personally
- apply correctly for an extract about yourself or for submission to an authority
- determine erasure periods and removal grounds for each type of entry
- use the ban on using expunged entries and the blocking notice in your own interest
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (6)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (6)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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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.