> Right, but a Gewerbeschein helps if you have any other income that's not from freelancing. For example Google AdSense or Amazon Affiliate links etc. sure, de

> Right, but a Gewerbeschein helps if you have any other income that's not from freelancing. For example Google AdSense or Amazon Affiliate links etc. sure, depending on the income. However, having one subjects you to gewerbesteuer which you can otherwise avoid. So you might want to balance the benefits against the costs. > That is correct, but in most cases highly overrated for people just starting out, especially in IT It's highly overrated especially if you're a single person enterprise since then, the owner/ceo can be personally liable in a couple of situations. It's a pretty definite must though if you consider having employees. Depending on what you want from the company you need a GmbH/UG or similar construction. For example it's very hard to find investors for a GbR since a GbR is not a legal persona and cannot own assets. So all the money invested would be basically given to the founders. For various legal reasons it's very hard to invest money into a startup as a GbR, the chief reason is that the GbR is not required to register who is the CEO and can legally speak for the company. Still, the chief reason people form a UG/GmbH is limited liability :)