Wisbert & Partner | Auditing, Tax consulting, Legal advice

Audits under Section 34c GewO

Section 34c of the German Trade Regulation Code (GewO) sets out business licensing requirements which are designed to ensure that individuals planning to take up the activities specified herein are reliable and in a good financial situation. The provision of Section 34c GewO relates to self-employed individuals, i.e. any person intending to operate the business on their own account and their own responsibility. The business may be operated by natural or legal persons.