regulations for small business owners from 2025 on

Until now, the legal framework has been designed in such a way that persons whose turnover in the previous calendar year did not exceed EUR 22,000.00 and whose total turnover in the current calendar year does not exceed EUR 50,000.00 are considered small business owners.

From 2025, the turnover limit is to be raised to EUR 25,000.00 for the previous year and the turnover limit for the current year to EUR 100,000.00.

This is positive news for our field and our working realities. Just for the sake of completeness and transparency (and of course in the hope that your income situation looks good): From 2025, small businesses (which in certain cases can be not only individuals, but also GbRs or associations) will also be exempt from the small business regulation immediately if they exceed the threshold value of EUR 100,000.00 and not only in the following calendar year. However, turnovers carried out up to that point will remain VAT-exempt. This can lead to a change in the form of taxation during the year, which requires continuous monitoring of the total turnover.

sources (in German language):
deutsche industrie- und handelskammer | hinweise zum jahressteuergesetz 2024
steuerfabi | 1 minute steuern: instagram
haufe | kleinunternehmer / 2 voraussetzungen

please note:
produktionsbande is only summarizing and quoting from articles. This summary is not intended to be seen as legal consulting.