People granted temporary protection in Germany under Section 24 AufenthG after fleeing the war in Ukraine may be considering self-employment. A key question is:
can you start a business with this status?
The short answer is yes, where self-employment is authorised. Check the endorsement on your residence document and meet the registration rules for your business. The main steps are outlined below.
📌 Self-employment rights under Section 24
With valid Section 24 status and the endorsement “Erwerbstätigkeit erlaubt”, gainful activity is permitted, including:
- employment as an employee,
- self-employment (Selbständigkeit),
- running your own business.
If the endorsement is missing or contains restrictions, obtain clarification from the competent immigration authority (Ausländerbehörde). If gainful activity is already permitted, a separate immigration approval for each business is generally unnecessary. Professional licences and sector-specific permits are separate requirements.
🛠️ Which types of activity are possible?
Choose an activity and a legal structure. The categories below describe different aspects and can overlap:
| Option | Description | What to consider |
|---|---|---|
| Freiberuflich | A liberal profession, such as teaching or translating; classification depends on the specific activity | Tax registration; not every freelance activity qualifies as a liberal profession |
| Gewerbe | Trade, delivery and commercial services | Trade registration and a check of sector-specific permits |
| UG / GmbH | A limited liability company | Share capital, notarisation and company obligations |
| Online business | Online shops, dropshipping and digital services | The same registration and tax duties, plus e-commerce requirements |
🧾 Starting a business with Section 24: the main steps
1. 📋 Check your right to self-employment
Check the document’s validity and the endorsement “Erwerbstätigkeit erlaubt”. If unclear, ask the immigration authority before starting. Limited German alone does not create a separate mandatory business permission procedure under Section 24.
2. 🏢 Register the activity through the appropriate process
- For a trade, complete a Gewerbeanmeldung; liberal professionals normally register directly with the tax office
- Describe the actual activity accurately
- State the business address
- Prepare your passport, residence information and required sector documents
3. 💼 Complete tax registration with the Finanzamt
- The tax registration questionnaire is used to obtain a Steuernummer — a business tax number
- Clarify the applicable VAT treatment and expected turnover
- For the small-business VAT scheme in 2026, turnover must not exceed €25,000 in the previous year or €100,000 in the current year. The start-up year uses €25,000. These are turnover, not profit, thresholds; check eligibility and the consequences of exceeding them before invoicing.
4. 💳 Arrange banking and insurance
- A separate account helps distinguish personal and business payments; requirements depend on the business structure
- Clarify your health insurance and, depending on the activity, the need for professional or public liability insurance (Haftpflicht)
🧮 Taxes and reporting
| Obligation | Description |
|---|---|
| Steuererklärung | Returns for the applicable taxes |
| Einnahmen-Überschuss-Rechnung | Income and expenditure records where this profit calculation method is permitted |
| Umsatzsteuer — VAT | The small-business scheme is a VAT exemption subject to conditions, not a 0% rate. Under normal taxation the rate depends on the transaction; 19% does not automatically apply to all income. |
| Handwerkskammer / IHK | Membership and fees depend on the activity and applicable rules |
🤝 Need help from Alman Visum?
Starting out requires a business idea and prepared documents. Alman Visum assists with organising the process:
✅ Understanding the activity endorsements on a Section 24 document
✅ Preparing administrative documents
✅ Preparing a trade registration if required
✅ Organising preparation for tax registration
✅ Preparing a business plan in German
✅ Preparing an enquiry to the immigration authority if clarification is needed
✅ Helping arrange specialist tax and insurance advice
📞 Contact us:
🌐 https://almanvisum.com
📧 info@almanvisum.com
📱 WhatsApp: +49 176 64335685
✅ Conclusion
Where self-employment is authorised, Section 24 status allows you to run a business in Germany. Check your document, registration, licences, insurance and taxes. If you receive benefits, clarify your duty to report income and the start of the activity. The team at Alman Visum can help organise your preparation; authority decisions and commercial success are not guaranteed.
