Does motor vehicle trading (Kfz-Handel) require a permit under § 34c GewO?
No. This type of activity does not fall within the scope of § 34c GewO. Therefore, you do not need an official “permit” (Erlaubnis) under this section.
But what is actually required to start Kfz trading legally?
Business registration (Gewerbeanmeldung)
You must register your activity as a business (Gewerbe) at the Bürgeramt responsible for your place of residence. A common wording for the “activity” field on the registration form is:
“Handel mit Kraftfahrzeugen (neu und gebraucht), ggf. Vermittlung”
If you also sell cars for clients on a commission basis or act as an intermediary in sales, add “Vermittlung” (intermediation) to the activity description.
Registration with the tax office (Finanzamt)
After the business registration, the tax office will send you the “Fragebogen zur steuerlichen Erfassung” (questionnaire for tax registration). In this form, you register your activity as a trader and decide whether you will use the small-business scheme (Kleinunternehmerregelung) or normal VAT taxation (Regelbesteuerung).
Documents that are often required
– Gewerbeanmeldung (business registration)
Required: Yes (mandatory)
Note: Needed in order to obtain a tax number (Steuernummer).
– Führungszeugnis (certificate of good conduct)
Required: Sometimes
Note: May be requested if you deal with vehicles “on account” (Fahrzeuge auf Rechnung) or leasing transactions.
– Auszug aus dem Gewerbezentralregister (extract from the central trade register)
Required: Sometimes
Note: Some municipalities request it for verification and control purposes.
– Handelsregisterauszug (extract from the commercial register)
Required: If you operate as a GmbH
Note: Not required for sole proprietors (Einzelunternehmen).
Do you need a permit for international trade (export/import)?
If you plan to buy vehicles from outside the European Union (EU) or sell vehicles to countries outside the EU, the following applies:
– You need an EORI number in order to deal with customs.
– You may have to register as an exporter with the customs authority (Zollbehörde).
– You must comply with import VAT (Einfuhrumsatzsteuer) and the relevant customs rules.
Additional activity: Do you offer a service for export licence plates (Kurzzeitkennzeichen or Ausfuhrkennzeichen)?
Some cities treat this service as a separate business activity. In such cases, it may be necessary to:
– register additionally as an intermediary (Vermittler), or
– register as a registration service (Zulassungsdienst).
Check the exact requirements with your local registration office (Zulassungsstelle) and the Gewerbeamt.
Are there related activities that do require a § 34c permit?
– Selling cars only
§ 34c required? No
Note: No special licence is required for pure vehicle trading.
– Arranging loans or leasing for purchases (Leasing-Vermittlung)
§ 34c required? Yes
Note: If you broker bank financing or leasing contracts for your customers, a permit under § 34c GewO may be required.
– Trading in real estate alongside vehicle trading
§ 34c required? Yes
Note: If real estate trading is combined with your vehicle business, the real estate part is subject to § 34c GewO.
Final note
The editorial team of this website strives to provide accurate information based on thorough research and consultation of multiple sources. Nevertheless, errors may occur and some information may be incomplete or not fully confirmed. For this reason, please treat the information contained in the articles as an initial point of reference and always contact the competent authorities or institutions to obtain confirmed and binding information.
