Starting a Business in Berlin

22 23 Starting a Business in Berlin A Beginner’s Guide stipulates that entrepreneurs – regardless of whether or not they employ others – are obliged to report to the appropriate Employers’ Liability Insurance Association within one week, and to inform it of the nature and object of the business, the number of insured persons, and the start-up details of the company. In order to speed up registration with the tax office, you may notify it directly that you are starting the business. You are obliged to notify the regulatory agency (Ordnungsamt) not only that you are establishing the business, but also about any changes. What information has to be supplied to the regulatory agency? ls The date when the business is to start operating for the first time (N.B.: The date in question is that on which you actually start work on your project, e.g. you rent premi- ses, promote your business in the marketplace or recruit employees.) ls The opening of additional business premises (even in the same locality), especially if you are opening another branch or a dependent branch office ls A change of address of your business premises (even wit- hin the same locality) ls A change in the type of activities your business carries out ls Expansion into an unconventional area (e.g. a bookseller who also sells wine) ls The installation of gaming machines ls The closure of the business CHAPTER 2