1. Comenius
German team
Eritrea Tekle  Tiara Beichter Merita Berisha
- expert knowledge - trade office - capital
- leadership qualities - finance office - suitable location
- motivation - health insurance - regular customers
- experience - Accident Prevention - promotion
- creativity & Insurance Association - personel
- reliability - Chamber of Commerce - supplier
- perseverance - Local Court (application)
Founding a company
requirements and responsibilities
personal
qualifications
Compulsory
registration
Business
related
qualifications

2. Comenius
German team
Eritrea Tekle  Tiara Beichter Merita Berisha
Rights for employees
Letter of termination
During the probationary period the employer and employee are allowed to fire or to quit
without reason.
Probationary period
Probationary period of training = 1- 4 months
Probationary period of employment = till 6 months
After the probationary period:
 in mutual agreement
 for a good cause (for example: allergies)
Period of the employer-employee
relationship
Cancelation period (until
ending of the calendar
week)
2 years 1 month
5 years 2 months
8 years 3 months
10 years 4 months
12 years 5 months
15 years 6 months
20 years 7 months
Termination reason examples
The reason for termination lies in the person
of the employee
New demands at work, staff can´t change
working routine, or a staff is ill, so the
person can´t work anymore
Reason is because of the behavior from the
employee
A seller suppresses money
The termination is operationally related Termination because lack of orders
Special protection notice
People have special protection notice for example:
 operational members
 youth and trainee representatives
 pregnant women

3. Comenius
German team
Eritrea Tekle  Tiara Beichter Merita Berisha
 severely disabled people
For selling the products
How much is the tax rate?
General tax rate 19%
- sight-seeing tour
- travel guide
Reduced tax rate 7%
- magazines, newspaper
- movies
- compositions
- tickets for the stage, art exhibitions and concerts
- food (but with exceptions)
Controllable transaction volume non-controllable transaction
volume
not taxable for example:
Sales among
for example: friends
taxtable the doctor & therapy
- delivery & achievement
- imports from abroad
Transaction
volume

4. Comenius
German team
Eritrea Tekle  Tiara Beichter Merita Berisha
b) Founding the company
Level of credits for companies
→ private costumer credits
→ secured credit : 1 – 4 years 2,42 %
5 years 2,63 %
10 years 3,04 %
commercial credits until 4 years = 3,05 %
single-member-
company
OHG
The OMG is formed
by at least two
entities under a
contract.
GmbH
formation Business registration
and recording
commercial register
The members of the
companies have to
chart the company in
a commercial
register.
Company agreement,
notarial formation,
commercial register
recording
company name first and last name of
the owner
The company of an
OHG has to have an
appellation by
partnership
fancy name with the
additive GmbH
taxation business tax
income tax (
preferential)
business tax
corporate tax
liability personal liability of
the owner
personal liability of
the owners
limited liability from
company´s assets
minimum capital no minimum capital ,
deposits of the holder
at any height
The foundation is not
dependent on a
minimum capital. It
can be in cash
benefits, services and
benefits in kind.
Minimum 25 000
Euro , for the
formation the half
enough at first

5. Comenius
German team
Eritrea Tekle  Tiara Beichter Merita Berisha
Profit and loss everything belongs to
the holder
Losses and gains are
distributed by heads
distribution for the
company
Event Manager/in Year Month
gross payment 330.000,00 € 2.750,00 €
income tax 4.878,00 € 406,00 €
solidarity tax 268.29€ 22.36€
church tax 390.24€ 32.52€
sickness cover 2.406,00 € 225.50€
care insurance 404.25€ 33.69€
old age insurance 3283.50€ 273.63€
unemployment insurance 495,00 € 41.25€
net payment 20574.72€ 1714.55€
Additional costs
rent: 620€ bei 69m³
city: Stuttgart
room: 2,5
monthly plus: 250,05€
annual plus: 3000.60€
power 81,00 €
automobile insurance 130,00 €
gas 100,00 €
phone 60,00 €
Gez (fee for television and
radio)
17.98€
Other things 500,00 €

6. Comenius
German team
Eritrea Tekle  Tiara Beichter Merita Berisha
5, 5%
Bad.-Württ., Bayern 8% in other regions 9%
(church members)
19, 6 % (employee´s contribution 9, 8 %)
3,0 % (employee´s contribution 1, 4 %)
1, 95 % (plus 0,25%, if the person is over 23
years and has no kids.)
15,5 %
employee´s contribution - Arbeitnehmeranteil
employer´s contribution - Arbeitgeberanteil
Solidarity tax
Old age
insurance
Church tax
Unemploymen
t
insurance
Nursing care
insurance
Sickness
insurance
employee´s
contribution 8,2 %
employer´s
contribution 7,3 %