Abbreviated form of legal source
- GewO 1999
- IHKG 2021
- MaStRV 2020
Description of the process
New companies must be registered at the municipal commerce office (GewO 1999) and become members of the trade board (IHKG 2021). Installations smaller than 5kW are exempted from this obligation. The plant must be further registered at the market master data registry (Marktstammdatenregister) (§ 5 MaStRV 2020). Income and Sales taxes are to be paid by the plant operator.
Competent authority
Federal Ministry of Finances